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      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>371105</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>RABBI TRUST ASSETS @ FMV</Desc>
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      </OtherAssetsOrgGrp>
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        <Desc>FILING FEES (MEMBERS) - PAYABLE</Desc>
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        <Desc>HSA PAYABLE</Desc>
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      <RecipientTable>
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          <BusinessNameLine1Txt>FEWA FOUNDATION</BusinessNameLine1Txt>
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          <CityNm>BAY CITY</CityNm>
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          <CityNm>FAIRFAX</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22033</ZIPCd>
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      <RecipientTable>
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        <PersonNm>C SCOTT EVANS</PersonNm>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION PROVIDES EDUCATIONAL PROGRAMS ON SUBJECT OF INTEREST TO ITS MEMBERSHIP, REPRESENTATION OF ITS MEMBERS BEFORE GOVERNMENTAL AGENCIES AND LEGISLATIVE BODIES, AND DISSEMINATES INFORMATION ABOUT FEDERAL AND STATE PROGRAMS AND HOW TO COMPLY WITH THEM, WITH PARTICULAR EMPHASIS ON WORK FORCE COMPLIANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>C. SCOTT EVANS PAM EVANS PRESIDENT CFO SPOUSES WALTER LAMAR EVANS C. SCOTT EVANS DIRECT/SEC'Y PRESIDENT FATHER/SON</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RETAINED THE SERVICES OF JEFFREY TENENBAUM, CHAIR OF VENABLE, LLP'S NONPROFIT ORGANIZATIONS PRACTICE GROUP, TO DETERMINE THE COMPENSATION RANGE OF THE PRESIDENT OF THE FEDERATION OF EMPLOYERS AND WORKERS OF AMERICA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>UPON REQUEST, THE ORGANIZATION PROVIDES COPIES OF THEIR ORGANIZING DOCUMENTS AND TAX RETURNS. THESE COPIES ARE AVAILABLE BY WRITTEN REQUEST TO THE MAILING ADDRESS SHOWN ON PAGE 1 OF FORM 990.</ExplanationTxt>
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</Return>