﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-13T12:22:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>611064249</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DEMING MALONE LIVESAY &amp; OSTROFF PSC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>301 E ELM STREET</AddressLine1Txt>
        <CityNm>NEW ALBANY</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47150</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>611123123</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KENTUCKY-INDIANA CHAPTER OF THE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PARALYZED VETERANS OF AMERICA INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>KENT</BusinessNameControlTxt>
      <PhoneNum>5026356539</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2835 HOLMANS LN</AddressLine1Txt>
        <CityNm>JEFFERSONVILLE</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47130</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>REG MCCUTCHEON</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5026356539</PhoneNum>
      <SignatureDt>2024-03-12</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>REG</PersonFirstNm>
        <PersonLastNm>MCCUTCHEON</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MELINDA L HECK</PreparerPersonNm>
      <PTIN>P01392306</PTIN>
      <PhoneNum>8129455236</PhoneNum>
      <PreparationDt>2024-03-09</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>ROY GRAY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2835 HOLMANS LANE</AddressLine1Txt>
        <CityNm>JEFFERSONVILLE</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47130</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>272470</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.KIPVA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1966</FormationYr>
      <LegalDomicileStateCd>KY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE KENTUCKY-INDIANA CHAPTER OF THE PARALYZED VETERANS OF AMERICA (KIPVA) IS A CHARTERED CHAPTER OF THE PARALYZED VETERANS OF AMERICA (PVA), A NATIONAL NONPROFIT CORPORATION CHARTERED BY THE U.S. CONGRESS UNDER PUBLIC LAW 92-93. KIPVA IS A PUBLIC CHARITY WHOSE PURPOSE IS TO IMPROVE THE QUALITY OF LIFE OF U.S. MILITARY VETERANS AND OTHERS WHO HAVE SPINAL CORD DYSFUNCTION THROUGH THE USE OF ADVOCACY, RESEARCH, SPORTS AND RECREATION, EDUCATION AND COMMUNICATION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>4</TotalEmployeeCnt>
      <TotalVolunteersCnt>9</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>182258</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>221191</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>34012</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>27437</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>33875</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>16642</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-9250</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>7200</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>240895</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>272470</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>11050</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>93689</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>59107</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>8043</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>190421</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>170229</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>284110</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>240386</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-43215</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>32084</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1860180</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1904868</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>444894</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>426682</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1415286</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1478186</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TH MISSION OF KENTUCKY-INDIANA PVA IS TO IMPROVE THE QUALITY OF LIFE OF U.S. MILITARY VETERANS AND OTHERS WHO HAVE SPINAL CORD DYSFUNCTION THROUGH THE USE OF ADOVCACY, RESEARCH, SPORTS AND RECREATION, EDUCATION AND COMMUNICATION.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>203241</ExpenseAmt>
      <GrantAmt>11050</GrantAmt>
      <RevenueAmt>34637</RevenueAmt>
      <Desc>IN THE FISCAL YEAR KIPVA SERVED MEMBERS THROUGH COMMUNICATIONS, OUTREACH, ADVOCACY, LEGISLATIVE AND SPORTS AND RECREATION PROGRAMS. THE HEALTH AND WELLNESS PROGRAM ENGAGED MEMBERS AND THEIR FAMILIES IN HEALTHY, ACCESSIBLE ACTIVITIES DESIGNED TO ASSIST PARALYZED VETERANS AND THEIR FAMILIES WITH SOCIALIZATION AND SUPPORT, AS WELL AS TO CHALLENGE THEM TO TRY NEW ACTIVITIES AND TO FIND NEW WAYS TO OVERCOME THEIR DISABILITIES. ACTIVITIES INCLUDE PROVIDING ADAPTIVE ATHLETICS OPPORTUNITIES, ACCESSIBLE HUNTING AND FISHING ACTIVITIES, AND VETERAN ACTIVITIES THROUGHOUT THEIR COMMUNITIES. THROUGH THESE EVENTS, OUR MEMBERS ARE ABLE TO MOVE FROM ISOLATION IN THEIR HOMES TO FELLOWSHIP WITH OTHER MEMBERS. THROUGH THE HARDSHIP PROGRAM, THE CHAPTER WAS ABLE TO ASSIST VETERANS WITH UNEXPECTED &amp; EMERGENCY EXPENSES THAT ARE EXTREMELY CHALLENGING WHEN FACED WITH A LIMITED INCOME. IN 2022-2023, MEMBERS WERE ASSISTED WITH CAREGIVER RESPITE CARE, HOME REPAIR AND MODIFICATIOIN, TRANSPORTATION ASSISTANCE AND OTHER HARDSHIP SITUATIONS. IN ADDITION TO THESE ACTIVITIES THE CHAPTER MAINTAINS A STRONG PRESENCE AT THE VA MEDICAL CENTERS IN INDIANAPOLIS, LOUISVILLE, AND LEXINGTON, AND PARTICIPATE IN ADVOCACY WORK IN BOTH THE INDIANA AND KENTUCKY STATE LEGISLATURES. ADVOCACY EFFORTS AT THE LOCAL, STATE AND NATIONAL LEVELS SEED TO IMPROVE BOTH VA BENEFITS FOR THE MEMBERSHIP, AS WELL AS ADDRESS DISABILITY SPECIFIC ISSUES.</Desc>
      <TotalProgramServiceExpensesAmt>203241</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc1039700001">1</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>1</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>4</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5026356539</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2835 HOLMANS LN</AddressLine1Txt>
          <CityNm>JEFFERSONVILLE</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>47130</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROY GRAY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM VALLANDINGHAM</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TAMARA LAWLER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CLARENCE WILSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RUSSELL BRIDGES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTINE LEDGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LUCAS SAWYERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAMON SLAUGHTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REG MCCUTCHEON</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>15865</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>15865</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <RelatedOrganizationsAmt>163284</RelatedOrganizationsAmt>
      <AllOtherContributionsAmt>57907</AllOtherContributionsAmt>
      <TotalContributionsAmt>221191</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>FISHING TOURNAMENT REV</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>27437</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>27437</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>27437</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>16642</TotalRevenueColumnAmt>
        <ExclusionAmt>16642</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>7200</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>0</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>7200</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>7200</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7200</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>272470</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>34637</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>16642</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>11050</TotalAmt>
        <ProgramServicesAmt>11050</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>43365</TotalAmt>
        <ProgramServicesAmt>38161</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3036</ManagementAndGeneralAmt>
        <FundraisingAmt>2168</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>11554</TotalAmt>
        <ProgramServicesAmt>10168</ProgramServicesAmt>
        <ManagementAndGeneralAmt>808</ManagementAndGeneralAmt>
        <FundraisingAmt>578</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>4188</TotalAmt>
        <ProgramServicesAmt>3686</ProgramServicesAmt>
        <ManagementAndGeneralAmt>293</ManagementAndGeneralAmt>
        <FundraisingAmt>209</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>7405</TotalAmt>
        <ProgramServicesAmt>6517</ProgramServicesAmt>
        <ManagementAndGeneralAmt>518</ManagementAndGeneralAmt>
        <FundraisingAmt>370</FundraisingAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>14679</TotalAmt>
        <ManagementAndGeneralAmt>14679</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1557</TotalAmt>
        <ProgramServicesAmt>1370</ProgramServicesAmt>
        <ManagementAndGeneralAmt>109</ManagementAndGeneralAmt>
        <FundraisingAmt>78</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>13785</TotalAmt>
        <ProgramServicesAmt>12006</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1014</ManagementAndGeneralAmt>
        <FundraisingAmt>765</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>672</TotalAmt>
        <ProgramServicesAmt>645</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20</ManagementAndGeneralAmt>
        <FundraisingAmt>7</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>14240</TotalAmt>
        <ProgramServicesAmt>11819</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1709</ManagementAndGeneralAmt>
        <FundraisingAmt>712</FundraisingAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>12181</TotalAmt>
        <ProgramServicesAmt>12181</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>22608</TotalAmt>
        <ProgramServicesAmt>18765</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2713</ManagementAndGeneralAmt>
        <FundraisingAmt>1130</FundraisingAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>27064</TotalAmt>
        <ProgramServicesAmt>23005</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2706</ManagementAndGeneralAmt>
        <FundraisingAmt>1353</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>7971</TotalAmt>
        <ProgramServicesAmt>6376</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1196</ManagementAndGeneralAmt>
        <FundraisingAmt>399</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>SPORTS EXPENSE</Desc>
        <TotalAmt>44560</TotalAmt>
        <ProgramServicesAmt>44560</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP DUES AND PRO</Desc>
        <TotalAmt>2966</TotalAmt>
        <ProgramServicesAmt>2550</ProgramServicesAmt>
        <ManagementAndGeneralAmt>208</ManagementAndGeneralAmt>
        <FundraisingAmt>208</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>541</TotalAmt>
        <ProgramServicesAmt>382</ProgramServicesAmt>
        <ManagementAndGeneralAmt>93</ManagementAndGeneralAmt>
        <FundraisingAmt>66</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>240386</TotalAmt>
        <ProgramServicesAmt>203241</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29102</ManagementAndGeneralAmt>
        <FundraisingAmt>8043</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>26375</BOYAmt>
        <EOYAmt>41927</EOYAmt>
      </CashNonInterestBearingGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>1555</BOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>954956</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>150297</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>821423</BOYAmt>
        <EOYAmt>804659</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>502683</BOYAmt>
        <EOYAmt>528075</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>508144</BOYAmt>
        <EOYAmt>530207</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1860180</BOYAmt>
        <EOYAmt>1904868</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>21867</BOYAmt>
        <EOYAmt>22978</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>423027</BOYAmt>
        <EOYAmt>403704</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>444894</BOYAmt>
        <EOYAmt>426682</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>906339</BOYAmt>
        <EOYAmt>947979</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>508947</BOYAmt>
        <EOYAmt>530207</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1415286</BOYAmt>
        <EOYAmt>1478186</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1860180</BOYAmt>
        <EOYAmt>1904868</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>32084</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>8753</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>22063</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>237163</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>208373</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>190728</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>182258</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>221191</CurrentTaxYearAmt>
        <TotalAmt>1039713</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>237163</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>208373</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>190728</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>182258</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>221191</CurrentTaxYearAmt>
        <TotalAmt>1039713</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1039713</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>20388</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33145</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38893</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40475</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25639</CurrentTaxYearAmt>
        <TotalAmt>158540</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1198253</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>184351</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.86770</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.84490</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <VolunteersInd>1</VolunteersInd>
      <PaidStaffOrManagementInd>0</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>0</MediaAdvertisementsInd>
      <MailingsMembersInd>0</MailingsMembersInd>
      <PublicationsOrBroadcastInd>0</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>0</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>0</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>0</RalliesDemonstrationsInd>
      <OtherActivitiesInd>0</OtherActivitiesInd>
      <TotalLobbyingExpendituresAmt>0</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>0</NotDescribedSection501c3Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-B, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION, THROUGH ITS VOLUNTEERS, ATTEMPTED TO INFLUENCE LEGISLATION BY MEETING WITH AND CALLING BOTH STATE AND NATIONAL LEGISLATORS, AS WELL AS LEGISLATIVE TRAINING FOR MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>508144</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>50764</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>28701</OtherExpendituresAmt>
        <EndYearBalanceAmt>530207</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>617599</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-82807</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>26648</OtherExpendituresAmt>
        <EndYearBalanceAmt>508144</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>508924</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>133320</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>24645</OtherExpendituresAmt>
        <EndYearBalanceAmt>617599</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>514278</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>19349</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>24703</OtherExpendituresAmt>
        <EndYearBalanceAmt>508924</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>506641</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>31780</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>24143</OtherExpendituresAmt>
        <EndYearBalanceAmt>514278</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <EndowmentsHeldUnrelatedOrgInd>1</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>160700</OtherCostOrOtherBasisAmt>
        <BookValueAmt>160700</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>771795</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>133129</DepreciationAmt>
        <BookValueAmt>638666</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>22461</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>17168</DepreciationAmt>
        <BookValueAmt>5293</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>804659</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>BENEFICIAL INTEREST IN PERPETUAL TRUST</Desc>
        <BookValueAmt>530207</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>530207</TotalBookValueOtherAssetsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>303286</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>8753</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>22063</OtherRevenueAmt>
      <RevenueNotReportedAmt>30816</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>272470</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>272470</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>240386</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>240386</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>240386</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>KENTUCKY-INDIANA CHAPTER OF THE PARALYZED VETERANS OF AMERICA, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE STANDARDS. IT HAS EVALUATED ITS TAX POSITIONS, AND BELIEVES THAT IT HAS NONE THAT ARE UNCERTAIN. AS OF JUNE 30, 2023 AND 2022, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEAR THEN ENDED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF BENEFICIAL INTEREST IN THIRD-PARTY TRUST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>HARDSHIP ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>2</RecipientCnt>
        <CashGrantAmt>4150</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>CAREGIVER ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>2</RecipientCnt>
        <CashGrantAmt>1425</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SPORTS PROGRAM GRANT</GrantTypeTxt>
        <RecipientCnt>4</RecipientCnt>
        <CashGrantAmt>5051</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>MISCELLANEOUS ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>424</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT COMMITTEE IS TO APPROVE AND SUBMIT RECOMMENDATION OF APPROVAL TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY IS ENFORCED IF A CONFLICT OF INTEREST IS DISCOVERED IN THE COURSE OF USUAL BUSINESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL SUPPLY REQUESTED INFORMATION UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF BENEFICIAL INTEREST OF THIRD-PARTY TRUSTS 22,063.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PARALYZED VETERANS OF AMERICA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1875 EYE STREET NW 1100</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20006</ZIPCd>
        </USAddress>
        <EIN>131946868</EIN>
        <PrimaryActivitiesTxt>VETERAN SERVICE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DC</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>PARALYZED VETERANS OF AMERICA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>163284</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>