<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-07T19:00:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383372824</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STEPHENSON &amp; COMPANY PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 159</AddressLine1Txt>
        <CityNm>WEST BRANCH</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48661</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383381063</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OGEMAW COMMISSION ON AGING</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OGEM</BusinessNameControlTxt>
      <PhoneNum>9893453010</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1528 S M-33</AddressLine1Txt>
        <CityNm>WEST BRANCH</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48661</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RON QUACKENBUSH</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <PhoneNum>9893455300</PhoneNum>
      <SignatureDt>2024-02-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RONALD</PersonFirstNm>
        <PersonLastNm>QUACKENBUSH</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CYNTHIA R SCOTT CPA</PreparerPersonNm>
      <PTIN>P00853448</PTIN>
      <PhoneNum>9893450850</PhoneNum>
      <PreparationDt>2024-02-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>RON QUACKENBUSH</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>213 E SAGE LAKE ROAD</AddressLine1Txt>
        <CityNm>ROSE CITY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48654</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1214547</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>NONE</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1997</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE OGEMAW COMMISSION ON AGING IS A NON-SECTARIAN, NON-POLITICAL ORGANIZATION FOR THE PURPOSE OF PROVIDING SERVICES TO THE OLDER CITIZENS OF THE STATE OF MICHIGAN, WITHIN THE COUNTY OF OGEMAW BY: A. PROVIDING LEADERSHIP, CONSULTATION AND ASSISTANCE TO INTERESTED GROUPS OR INDIVIDUALS, WHO FOSTER THE WELL BEING OF OUR AGING CITIZENRY. B. ACCUMULATING, TABULATING AND STUDYING THE FACTUAL DATA RELATING TO AGING CITIZENS AND THEIR RESOURCES. C. DISSEMINATING INFORMATION CONCERNING SERVICES AND PROGRAMS HAVING TO DO WITH SOCIAL, ECONOMIC, HEALTH, NUTRITION AND HOUSING NEEDS OF OLDER AMERICANS. D. COOPERATING AND PLANNING WITH EXISTING GOVERNMENTAL AND PRIVATE AGENCIES IN ORDER TO DEVELOP AND MAKE AVAILABLE NEEDED RESOURCES FOR OLDER AMERICANS THROUGHOUT OGEMAW COUNTY. E. THE OGEMAW COMMISSION ON AGING IS ORGANIZED AND OPERATED EXCLUSIVELY FOR A CHARITABLE PURPOSE FOR OLDER AMERICANS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>40</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>1264853</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1149312</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>43237</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>55702</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>4526</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>6</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>11389</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>9527</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1324005</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1214547</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>748163</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>721844</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>421921</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>436164</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1170084</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1158008</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>153921</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>56539</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1455504</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1461608</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>259749</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>209314</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1195755</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1252294</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE OGEMAW COMMISSION ON AGING IS A NON-SECTARIAN, NON-POLITICAL ORGANIZATION FOR THE PURPOSE OF PROVIDING SERVICES TO THE OLDER CITIZENS OF THE STATE OF MICHIGAN, WITHIN THE COUNTY OF OGEMAW BY: A. PROVIDING LEADERSHIP, CONSULTATION AND ASSISTANCE TO INTERESTED GROUPS OR INDIVIDUALS, WHO FOSTER THE WELL BEING OF OUR AGING CITIZENRY. B. ACCUMULATING, TABULATING AND STUDYING THE FACTUAL DATA RELATING TO AGING CITIZENS AND THEIR RESOURCES. C. DISSEMINATING INFORMATION CONCERNING SERVICES AND PROGRAMS HAVING TO DO WITH SOCIAL, ECONOMIC, HEALTH, NUTRITION AND HOUSING NEEDS OF OLDER AMERICANS. D. COOPERATING AND PLANNING WITH EXISTING GOVERNMENTAL AND PRIVATE AGENCIES IN ORDER TO DEVELOP AND MAKE AVAILABLE NEEDED RESOURCES FOR OLDER AMERICANS THROUGHOUT OGEMAW COUNTY. E. THE OGEMAW COMMISSION ON AGING IS ORGANIZED AND OPERATED EXCLUSIVELY FOR A CHARITABLE PURPOSE FOR OLDER AMERICANS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>388823</ExpenseAmt>
      <RevenueAmt>26568</RevenueAmt>
      <Desc>HOME DELIVERED MEALS AND MEAL WAIVER - 63,700 MEALS SERVED</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>192987</ExpenseAmt>
        <RevenueAmt>23383</RevenueAmt>
        <Desc>CONGREGATE DINNING - 14,358 MEALS SERVED</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>74230</ExpenseAmt>
        <RevenueAmt>4771</RevenueAmt>
        <Desc>STATE IN-HOME SERVICES - (30 CLIENTS)</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>235402</ExpenseAmt>
        <RevenueAmt>830</RevenueAmt>
        <Desc>ADULT DAY CARE-------------------------------------(10 CLIENTS)- 58,363 HOMEMAKER AND IN-HOME WAIVER ---------------(41 CLIENT SERVED) - 68,636 III B PERSONAL CARE AND IN-HOME WAVER--------------(42 CLIENTS)- 39,270 STATE ALTERNATIVE CARE AND IN-HOME WAIVER----------(45 CLIENTS)- 20,294 ESCHEAT RESPITE CARE ------------------------------( 5 CLIENTS)- 14,807 III - NATIONAL FAMILY CAREGIVER REPITE ------------( 5 CLIENTS)- 14,596 III E - HEALTH RESOURCE CENTER -----------------(30-40 CLIENTS)- 9,489 STATE IN-HOME PERSONAL CARE AND WAIVER ------------( 4 CLIENTS)- 7,600 DISEASE PREVENTION, HEALTH PROMOTION --------------(30 CLIENTS)- 2,283 ELDER ABUSE --------------------------------------(100 CLIENTS)- 64</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>235402</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcRevenueAmt>830</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>891442</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>40</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>AMY BEACH</PersonNm>
        <PhoneNum>9893453010</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1900 S M-33</AddressLine1Txt>
          <CityNm>WEST BRANCH</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48661</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER GAULIN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>13401</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RON QUACKENBUSH</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>550</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMY BEACH</PersonNm>
        <TitleTxt>VP/SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>480</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>APRIL SCHILS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>440</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PASTOR NAN DEHNKE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROGER MAYHEW</PersonNm>
        <TitleTxt>BOARD MEMEBE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>14871</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>717214</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>432098</AllOtherContributionsAmt>
      <NoncashContributionsAmt>22595</NoncashContributionsAmt>
      <TotalContributionsAmt>1149312</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>HOME DELIVERED MEALS</Desc>
        <BusinessCd>624210</BusinessCd>
        <TotalRevenueColumnAmt>26568</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>26568</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CONGREGATE MEALS</Desc>
        <BusinessCd>624210</BusinessCd>
        <TotalRevenueColumnAmt>23383</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>23383</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>III B HOMEMAKER &amp; I-H WAIVER</Desc>
        <BusinessCd>621610</BusinessCd>
        <TotalRevenueColumnAmt>4921</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4921</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ADULT DAY CARE</Desc>
        <BusinessCd>621610</BusinessCd>
        <TotalRevenueColumnAmt>830</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>830</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>55702</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6</TotalRevenueColumnAmt>
        <ExclusionAmt>6</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>1200</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>1200</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1200</TotalRevenueColumnAmt>
        <ExclusionAmt>1200</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>8327</TotalRevenueColumnAmt>
        <ExclusionAmt>8327</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>8327</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1214547</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>55702</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>9533</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>634240</TotalAmt>
        <ProgramServicesAmt>521611</ProgramServicesAmt>
        <ManagementAndGeneralAmt>112629</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>87604</TotalAmt>
        <ProgramServicesAmt>45610</ProgramServicesAmt>
        <ManagementAndGeneralAmt>41994</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>22855</TotalAmt>
        <ManagementAndGeneralAmt>22855</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>9408</TotalAmt>
        <ProgramServicesAmt>9308</ProgramServicesAmt>
        <ManagementAndGeneralAmt>100</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10508</TotalAmt>
        <ProgramServicesAmt>9508</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1000</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>26332</TotalAmt>
        <ProgramServicesAmt>26332</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>35881</TotalAmt>
        <ProgramServicesAmt>33441</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2440</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>966</TotalAmt>
        <ProgramServicesAmt>500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>466</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>7123</TotalAmt>
        <ManagementAndGeneralAmt>7123</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>48694</TotalAmt>
        <ProgramServicesAmt>1175</ProgramServicesAmt>
        <ManagementAndGeneralAmt>47519</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>40532</TotalAmt>
        <ProgramServicesAmt>17683</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22849</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FOOD</Desc>
        <TotalAmt>206709</TotalAmt>
        <ProgramServicesAmt>206709</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT AND REPAIRS</Desc>
        <TotalAmt>15643</TotalAmt>
        <ProgramServicesAmt>15643</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>5404</TotalAmt>
        <ProgramServicesAmt>300</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5104</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>5125</TotalAmt>
        <ProgramServicesAmt>3622</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1503</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>984</TotalAmt>
        <ManagementAndGeneralAmt>984</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1158008</TotalAmt>
        <ProgramServicesAmt>891442</ProgramServicesAmt>
        <ManagementAndGeneralAmt>266566</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>50</BOYAmt>
        <EOYAmt>50</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>526498</BOYAmt>
        <EOYAmt>590947</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>85008</BOYAmt>
        <EOYAmt>11813</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>4939</BOYAmt>
        <EOYAmt>4064</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>6372</BOYAmt>
        <EOYAmt>1139</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1302827</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>453910</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>827887</BOYAmt>
        <EOYAmt>848917</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>4750</BOYAmt>
        <EOYAmt>4678</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <TotalAssetsGrp>
        <BOYAmt>1455504</BOYAmt>
        <EOYAmt>1461608</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>30005</BOYAmt>
        <EOYAmt>31336</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>211929</BOYAmt>
        <EOYAmt>160075</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>17815</BOYAmt>
        <EOYAmt>17903</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>259749</BOYAmt>
        <EOYAmt>209314</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1195755</BOYAmt>
        <EOYAmt>1252294</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1195755</BOYAmt>
        <EOYAmt>1252294</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1455504</BOYAmt>
        <EOYAmt>1461608</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>56539</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>472149</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>554354</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>440580</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>624497</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>487800</CurrentTaxYearAmt>
        <TotalAmt>2579380</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <CurrentTaxYearMinus4YearsAmt>636511</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>649510</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>671898</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>683593</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>717214</CurrentTaxYearAmt>
        <TotalAmt>3358726</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1108660</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1203864</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1112478</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1308090</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1205014</CurrentTaxYearAmt>
        <TotalAmt>5938106</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>5938106</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>123</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6126</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1206</CurrentTaxYearAmt>
        <TotalAmt>7543</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>6408</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13141</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7547</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9789</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8327</CurrentTaxYearAmt>
        <TotalAmt>45212</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>5990861</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>218309</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99120</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99140</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 45,212</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <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>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>52268</OtherCostOrOtherBasisAmt>
        <BookValueAmt>52268</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>871092</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>251605</DepreciationAmt>
        <BookValueAmt>619487</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>263518</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>153645</DepreciationAmt>
        <BookValueAmt>109873</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>115949</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>48660</DepreciationAmt>
        <BookValueAmt>67289</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>848917</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>COMPENSATED ABSENCES</Desc>
        <Amt>17903</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>17903</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1214547</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1214547</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1214547</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1158008</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1158008</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1158008</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OGEMAW COMMISSION ON AGING IS A NON-SECTARIAN, NON-POLITICAL ORGANIZATION FOR THE PURPOSE OF PROVIDING SERVICES TO THE OLDER CITIZENS OF THE STATE OF MICHIGAN, WITHIN THE COUNTY OF OGEMAW BY: A. PROVIDING LEADERSHIP, CONSULTATION AND ASSISTANCE TO INTERESTED GROUPS OR INDIVIDUALS, WHO FOSTER THE WELL BEING OF OUR AGING CITIZENRY. B. ACCUMULATING, TABULATING AND STUDYING THE FACTUAL DATA RELATING TO AGING CITIZENS AND THEIR RESOURCES. C. DISSEMINATING INFORMATION CONCERNING SERVICES AND PROGRAMS HAVING TO DO WITH SOCIAL, ECONOMIC, HEALTH, NUTRITION AND HOUSING NEEDS OF OLDER AMERICANS. D. COOPERATING AND PLANNING WITH EXISTING GOVERNMENTAL AND PRIVATE AGENCIES IN ORDER TO DEVELOP AND MAKE AVAILABLE NEEDED RESOURCES FOR OLDER AMERICANS THROUGHOUT OGEMAW COUNTY. E. THE OGEMAW COMMISSION ON AGING IS ORGANIZED AND OPERATED EXCLUSIVELY FOR A CHARITABLE PURPOSE FOR OLDER AMERICANS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY SERVICE WORKERS ARE UN-PAID AND ASSIST IN THE KITCHEN FOR CONGREGATE AND HOME DELIVERED MEAL PREPARATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ADULT DAY CARE-------------------------------------(10 CLIENTS)- 58,363 HOMEMAKER AND IN-HOME WAIVER ---------------(41 CLIENT SERVED) - 68,636 III B PERSONAL CARE AND IN-HOME WAVER--------------(42 CLIENTS)- 39,270 STATE ALTERNATIVE CARE AND IN-HOME WAIVER----------(45 CLIENTS)- 20,294 ESCHEAT RESPITE CARE ------------------------------( 5 CLIENTS)- 14,807 III - NATIONAL FAMILY CAREGIVER REPITE ------------( 5 CLIENTS)- 14,596 III E - HEALTH RESOURCE CENTER -----------------(30-40 CLIENTS)- 9,489 STATE IN-HOME PERSONAL CARE AND WAIVER ------------( 4 CLIENTS)- 7,600 DISEASE PREVENTION, HEALTH PROMOTION --------------(30 CLIENTS)- 2,283 ELDER ABUSE --------------------------------------(100 CLIENTS)- 64</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS AT THEIR MONTHLY BOARD MEETING FOR REVIEW AND APPROVAL, PRIOR TO BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS AND EMPLOYEES ARE REMINDED ANNUALLY OF THEIR REQUIREMENT TO DISCLOSE ANY CONFLICTS OF INTEREST. NO SITUATIONS HAVE OCCURRED TO DATE THAT WOULD REQUIRE ENFORCEMENT OF THE POLICY; HOWEVER, IF A SITUATION DID OCCUR, THE PROCEDURES TO BE FOLLOWED WOULD BE DETERMINED BY THE BOARD ON A CASE BY CASE BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS MUST APPROVE THE PAY RATE AND ANY INCREASES FOR THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR RECOMMENDS PAY RATES AND INCREASES TO THE BOARD OF DIRECTORS FOR ALL OTHER EMPLOYEES. THE BOARD OF DIRECTORS MUST THEN APPROVE THOSE RECOMMENDATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
