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        <PersonNm>MITTI LIEBERSOHN</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JILL SIMONSON LUCIANO</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHoursPerWeekRt>0.40</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRENCE MARTELL</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARCIA MAXWELL</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ELIZABETH MAGENNIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>GBUBEMI OKOTIEURO</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT PATTERSON</PersonNm>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER PAUTZ</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RAMON RAY</PersonNm>
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        <AverageHoursPerWeekRt>0.40</AverageHoursPerWeekRt>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MATTHEW ROTHMAN</PersonNm>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROSINA RUBIN</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HENRY SIEGEL</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT WALSH</PersonNm>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DON WINTER</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotReportableCompRltdOrgAmt>42822</TotReportableCompRltdOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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      <ProgramServiceRevenueGrp>
        <Desc>ADMISSIONS</Desc>
        <TotalRevenueColumnAmt>49233</TotalRevenueColumnAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MANAGEMENT FEE</Desc>
        <TotalRevenueColumnAmt>12000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12000</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>CERTIFICATION SERVICE</Desc>
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        <RelatedOrExemptFuncIncomeAmt>2245</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>PROMOTIONS</Desc>
        <TotalRevenueColumnAmt>1000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1000</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>64478</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>7</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>32239</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>32239</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueMiscGrp>
        <Desc>BAD DEBT RECOVERY</Desc>
        <TotalRevenueColumnAmt>15500</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15500</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueTotalAmt>47739</OtherRevenueTotalAmt>
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        <TotalRevenueColumnAmt>378136</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>112224</RelatedOrExemptFuncIncomeAmt>
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      <CompDisqualPersonsGrp>
        <TotalAmt>128545</TotalAmt>
        <ProgramServicesAmt>128545</ProgramServicesAmt>
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      <OtherSalariesAndWagesGrp>
        <TotalAmt>66562</TotalAmt>
        <ManagementAndGeneralAmt>66562</ManagementAndGeneralAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>8697</TotalAmt>
        <ManagementAndGeneralAmt>8697</ManagementAndGeneralAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>17745</TotalAmt>
        <ManagementAndGeneralAmt>17745</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>18156</TotalAmt>
        <ManagementAndGeneralAmt>18156</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>11757</TotalAmt>
        <ProgramServicesAmt>11757</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>2227</TotalAmt>
        <ProgramServicesAmt>152</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2075</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3041</TotalAmt>
        <ManagementAndGeneralAmt>3041</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>8323</TotalAmt>
        <ProgramServicesAmt>3854</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4469</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>58039</TotalAmt>
        <ProgramServicesAmt>29450</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28589</ManagementAndGeneralAmt>
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      <TravelGrp>
        <TotalAmt>2117</TotalAmt>
        <ProgramServicesAmt>199</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1918</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>634</TotalAmt>
        <ManagementAndGeneralAmt>634</ManagementAndGeneralAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>960</TotalAmt>
        <ProgramServicesAmt>960</ProgramServicesAmt>
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      <InsuranceGrp>
        <TotalAmt>3518</TotalAmt>
        <ManagementAndGeneralAmt>3518</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>BANK SERVICE CHARGES</Desc>
        <TotalAmt>2708</TotalAmt>
        <ManagementAndGeneralAmt>2708</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>EVENTS COST</Desc>
        <TotalAmt>1875</TotalAmt>
        <ProgramServicesAmt>1875</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>PRINTING</Desc>
        <TotalAmt>290</TotalAmt>
        <ManagementAndGeneralAmt>290</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>LICENSES AND PERMITS</Desc>
        <TotalAmt>100</TotalAmt>
        <ManagementAndGeneralAmt>100</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>335294</TotalAmt>
        <ProgramServicesAmt>176792</ProgramServicesAmt>
        <ManagementAndGeneralAmt>158502</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>46906</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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      <AccountsReceivableGrp>
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        <EOYAmt>29500</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>7536</EOYAmt>
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      <LandBldgEquipAccumDeprecAmt>54661</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>3420</BOYAmt>
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      <IntangibleAssetsGrp>
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      <OtherAssetsTotalGrp>
        <BOYAmt>529180</BOYAmt>
        <EOYAmt>888836</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>629702</BOYAmt>
        <EOYAmt>975238</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>72616</BOYAmt>
        <EOYAmt>61283</EOYAmt>
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      <DeferredRevenueGrp>
        <BOYAmt>34845</BOYAmt>
        <EOYAmt>27708</EOYAmt>
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      <OtherLiabilitiesGrp>
        <BOYAmt>969908</BOYAmt>
        <EOYAmt>1291072</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>1077369</BOYAmt>
        <EOYAmt>1380063</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-447667</BOYAmt>
        <EOYAmt>-404825</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-447667</BOYAmt>
        <EOYAmt>-404825</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>629702</BOYAmt>
        <EOYAmt>975238</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>42842</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc3">
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      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
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    <IRS990ScheduleD documentId="RetDoc4">
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        <OtherCostOrOtherBasisAmt>54661</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>54661</DepreciationAmt>
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      <OtherAssetsOrgGrp>
        <Desc>DUE FROM AFFILIATE</Desc>
        <BookValueAmt>877061</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>SECURITY DEPOSIT</Desc>
        <BookValueAmt>11775</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>888836</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO AFFILIATES</Desc>
        <Amt>1291072</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1291072</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XIII</FormAndLineReferenceDesc>
        <ExplanationTxt>PART X, LINE 2 AS OF CURRENT YEAR END, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEAR. GENERALLY, THE TAX YEARS BEFORE 2019 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc5">
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JESSICA WALKER</PersonNm>
        <TitleTxt>PRESIDENT AND CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>128545</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>42822</CompensationBasedOnRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>128545</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>42822</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
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    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ADVOCATE FOR, CONNECT AND EDUCATE THE BUSINESS COMMUNITY OF MANHATTAN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY ORGANIZATION'S MANAGEMENT AND BOARD OF DIRECTORS BEFORE FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND EXECUTIVE COMMITTEE MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE EXECUTIVE COMMITTEE REVIEWS ITS CONFLICT OF INTEREST POLICY AND REQUEST DISCLOSURE FROM ITS MEMBERS ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CHAMBER PROMOTES TRANSPARENCY AS A BEST PRACTICE AND TYPICALLY FURNISHES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc7">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMERCE COMMU</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>12 EAST 49TH ST 11TH FL NO 21-11</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>133767644</EIN>
        <PrimaryActivitiesTxt>ASSIST AND</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>9</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANHATTAN</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>CHAMBER OF COMMERCE</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMERCE FOUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>12 EAST 49TH ST 11TH FL NO 21-11</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>134016593</EIN>
        <PrimaryActivitiesTxt>EDUCATIONA</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>9</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANHATTAN</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>CHAMBER OF COMMERCE</BusinessNameLine2Txt>
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        <ControlledOrganizationInd>true</ControlledOrganizationInd>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMERCE FOUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>360337</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMUNITY BENE</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>53674</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: MANHATTAN CHAMBER OF COMMERCE COMMUNITY BENEFIT FUND EIN: 13-3767644 12 EAST 49TH ST, 11TH FL, NO. 21-113 NEW YORK, NY 10017 NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: MANHATTAN CHAMBER OF COMMERCE FOUNDATION EIN: 13-4016593 12 EAST 49TH ST, 11TH FL, NO. 21-113 NEW YORK, NY 10017</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
