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      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1549245</TotalBookValueLandBuildingsAmt>
      <InvstProgramRelatedOrgGrp>
        <Desc>Cambridge Ivestment research Invest</Desc>
        <BookValueAmt>92145</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <TotalBookValueProgramRltdAmt>92145</TotalBookValueProgramRltdAmt>
      <OtherAssetsOrgGrp>
        <Desc>City Of Chicago Deposits</Desc>
      </OtherAssetsOrgGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G" />
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body meeting documentation Part VI line 8a</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VI Section A No 8a &amp; 8b(The Governing Body)8a The Governing Body of the Nigerian Islamic Association USA is made up of the Following:1. Chairman2. The Vice Chairman3. The General Secretary4. The Financial Secretary5. The Treasurer6. The Public Relations Officer7. The Social Welfare Officer</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Committee meeting documentation Part VI line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Nigerian Islamic Association of USA governing constitution grants the governing body the authority to act on behalf of the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing body members are given the copies of the draft form 990 and its supplementary schedules after compilation to review and approve before final is mailed to the internal revenue services</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations governing documents are made available to the public during the tax year and are also available upon request.The Organzations documents are kept in the organizations offices located at:932 W Sheridan RoadChicago Illinois 60613-8063Telephone (773)653-0390</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
