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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearMinus3YearsAmt>643928</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1002423</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1281859</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1063952</CurrentTaxYearAmt>
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      <PublicSupportTotal170Amt>4257327</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
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        <CurrentTaxYearAmt>61</CurrentTaxYearAmt>
        <TotalAmt>3954</TotalAmt>
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      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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        <ContributorBusinessName>
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        </ContributorBusinessName>
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      <OtherLiabilitiesOrgGrp>
        <Desc>OHIO DEPARTMENT OF REVENUE PAYABLE</Desc>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS RECEIVE AND REVIEW A DRAFT OF THE 990 DURING A SPECIFIED BOARD MEETING. EACH BOARD MEMBER IS GIVEN A COPY OF THE RETURN FOR REVIEW BEFORE VOTING ON AND APPROVING THE 990 FOR FILING. ONCE THE 990 IS APPROVED, THE EXECUTIVE DIRECTOR AND TREASURER WILL FOLLOW APPROPRIATE STEPS TO FILE THE 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE RESPONSIBLE FOR REVIEWING AND SIGNING THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. IF THERE IS A PERCEIVED CONFLICT OF INTEREST, THE IMPACTED BOARD MEMBER(S) MUST DISCLOSE SAID CONFLICT AND SUBSEQUENTLY ABSTAIN FROM VOTING ON ANY OFFICIAL MATTERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SALARY OF THE EXECUTIVE DIRECTOR WAS DETERMINED BY UTILIZING AN ANNUAL COMPENSATION REVIEW, WHICH INCLUDED COMPARABLE DATA. BESA UTILIZES THE NONPROFIT COMPENSATION REPORT FROM THE OHIO ASSOCIATION OF NON-PROFITS AS WELL AS RESEARCH FROM NONPROFIT PARTNERS. THE COMPENSATION REVIEW MOST RECENTLY TOOK PLACE IN 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>