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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
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        <CurrentTaxYearMinus3YearsAmt>30686</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41395</CurrentTaxYearMinus2YearsAmt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
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        <TotalAmt>1207754</TotalAmt>
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      <PublicSupportCY509Pct>0.98760</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99900</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01240</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00100</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt III Ln 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part III, Line 12 Description: MISCELLANEOUS 2018: 25. 2019: 0. 2020: 0. 2021: 0. 2022: 0.</ExplanationTxt>
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        <ContributorBusinessName>
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        </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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        <BookValueAmt>0</BookValueAmt>
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      </EquipmentGrp>
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        <DepreciationAmt>47205</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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        <Desc>ADVANCES FROM AFFILIATED ENTITIES</Desc>
        <Amt>501142</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>501142</TotalLiabilityAmt>
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      <RevenueSubtotalAmt>188797</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>188797</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>274182</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>274182</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="22015534">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE BEFORE IT IS SUBMITTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS COMPLETE ANNUAL CONFLICT OF INTEREST STATEMENT. ANY MEMBER HAVING A POSSIBLE CONFLICT DOES NOT VOTE ON THAT ISSUE AND IT IS NOTED IN THE MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTOR DETERMINES THE CEO COMPENSATION BASED ON PRIOR PERFORMANCE AND COMPARABLE COMPENSATION OF OTHERS IN SIMILAR POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
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          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51102</ZIPCd>
        </USAddress>
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        <PublicCharityStatusTxt>12a</PublicCharityStatusTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BOYS &amp; GIRLS HOME RESIDENTIAL TREATMEN CENT</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
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          <CityNm>SIOUX CITY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51102</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>TROUBLED CHILDREN'S PROGRAMS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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        </DisregardedEntityName>
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          <CityNm>SIOUX CITY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51102</ZIPCd>
        </USAddress>
        <EIN>208196128</EIN>
        <PrimaryActivitiesTxt>TROUBLED CHILDREN'S PROGRAMS</PrimaryActivitiesTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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          <ZIPCd>51102</ZIPCd>
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        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
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        <DisregardedEntityName>
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      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
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      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
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      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
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        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
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        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
