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        <ExplanationTxt>THESE OUR TREASURES, INC. DOES NOT RECEIVE ITS OWN STANDALONE AUDITED FINANCIAL STATEMENTS; ITS OPERATIONS ARE INCLUDED WITHIN THE FINANCIAL STATEMENTS OF ITS PARENT ORGANIZATION: THE FEDCAP GROUP, INC. THE FIN-48 FOOTNOTE REPRODUCED BELOW IS FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. FEDCAP AND ITS RELATED ENTITIES FOLLOW GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FEDCAP AND ITS RELATED ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH THEY ARE SUBJECT TO TAX ON INCOME UNRELATED TO THEIR RESPECTIVE EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. THESE ORGANIZATIONS HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF THEIR TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE THEIR FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH THEY HAVE NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FEDCAP AND ITS RELATED ENTITIES HAVE DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.</ExplanationTxt>
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        <ExplanationTxt>THE FEDCAP GROUP IS COMMITTED TO EFFECTING LONG-TERM, SUSTAINABLE CHANGE AMONG THE POPULATIONS AND COMMUNITIES WE SERVE. THESE OUR TREASURES, INC. IS AN INSTRUMENTAL PART OF EFFECTING THAT CHANGE. ITS PROGRAMS AND OPERATIONS EDUCATE YOUNG CHILDREN WITH DEVELOPMENTAL DISABILITIES. INDIVIDUAL GRANTS DO NOT REQUIRE CONTINUED MONITORING AS THE ORGANIZATION ONLY PROVIDES ASSISTANCE TO THOSE INDIVIDUALS WHO HAVE DEMONSTRATED A NEED (EITHER PUBLIC ASSISTANCE, EDUCATIONAL STIPENDS OR SOME OTHER FORM OF CARE). NO GIFTED FUNDS MAY BE USED FOR NON-ESSENTIAL PURPOSES AND MAY NOT BE SPENT ON DISCRETIONARY ITEMS THAT DO NOT SUPPORT AN INDIVIDUAL'S HEALTH AND WELFARE.</ExplanationTxt>
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        <ExplanationTxt>PRESIDENT/CEO, CHRISTINE MCMAHON PARTICIPATES IN FEDCAP'S SUPPLEMENTAL NONQUALIFIED SECTION 457(F) RETIREMENT PLAN. THE EMPLOYER CONTRIBUTION TO THE SECTION 457(F) PLAN IN CALENDAR YEAR 2023 WAS $130,000; THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN C.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 4A:</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM SERVICE ACCOMPLISHMENT THESE OUR TREASURES WAS ESTABLISHED TO EDUCATE YOUNG CHILDREN WITH DEVELOPMENTAL DISABILITIES IN AN ATMOSPHERE THAT ACCOMMODATES INDIVIDUAL DIFFERENCES AND HELPS CHILDREN TO ACHIEVE IN THE CONTEXT OF THE LARGER CLASSROOM AND SCHOOL SETTING. WE PROVIDE SERVICES THAT HELP CHILDREN DEVELOP THE SKILLS NECESSARY TO LIVE AS INDEPENDENTLY AS POSSIBLE IN, AND CONTRIBUTE TO, THEIR COMMUNITIES. THE ORGANIZATION IS OPEN TO CHILDREN THROUGHOUT THE FIVE BOROUGHS; HOWEVER, BECAUSE OF TRAVEL TIME CONSTRAINTS WITH YOUNG CHILDREN, TOTS PRIMARILY SERVES CHILDREN FROM ALL PARTS OF THE BRONX. WE PROVIDE COMPREHENSIVE EARLY EDUCATIONAL AND HABILITATION SERVICES FOR CHILDREN, USING A TRANSDISCIPLINARY APPROACH, WHICH LOOKS AT THE WHOLE CHILD AND WORKS IN PARTNERSHIP WITH FAMILIES AND CAREGIVERS. OUR HIGHLY TRAINED STAFF PROVIDES MORE THAN PROFESSIONAL CARE, BRINGING AN UNUSUALLY HIGH LEVEL OF DEDICATION TO THE CHILDREN, COMPASSION FOR FAMILIES, AND MOTIVATION TOWARD CONTINUED GROWTH AND EXCELLENCE. THE SERVICES LISTED BELOW ARE PROVIDED TO PRESCHOOL CHILDREN (AGES 3-5) IN OUR FULL-DAY PROGRAM WITH APPROVAL FROM THE NYC DEPARTMENT OF EDUCATION COMMITTEE FOR PRESCHOOL SPECIAL EDUCATION (CPSE): - SPECIAL INSTRUCTION/SPECIAL EDUCATION - SPEECH THERAPY - OCCUPATIONAL THERAPY - PHYSICAL THERAPY - COUNSELING - SOCIAL WORK SERVICES - DOOR-TO-DOOR TRANSPORTATION BY MINI-BUSES PROVIDED BY THE DEPARTMENT OF EDUCATION'S OFFICE OF PUPIL TRANSPORTATION WITH APPROVAL</ExplanationTxt>
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        <ExplanationTxt>THESE OUR TREASURES, INC. REPORTS NO EMPLOYEES (AND ISSUES NO 1099S TO VENDORS) BECAUSE ALL SUCH PAYROLL AND ACCOUNTS PAYABLE REPORTING IS DONE BY ITS AFFILIATE, EASTER SEALS NEW YORK. ANY EMPLOYEES PROVIDING SERVICES TO THESE OUR TREASURES, INC. RECEIVE THEIR W-2S FROM THE AFFILIATED ORGANIZATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE OUR TREASURES, INC.'S SOLE MEMBER IS EASTER SEALS NEW YORK, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S BYLAWS RESERVE THE POWER TO THE SOLE MEMBER TO APPOINT, REPLACE OR REMOVE THE BOARD OF DIRECTORS (FOR ANY REASON AT ANY TIME).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE OUR TREASURES, INC.'S BYLAWS RESERVES THE FOLLOWING POWERS TO ITS SOLE MEMBER, EASTER SEALS NEW YORK, INC.: - AMEND THE CERTIFICATE OF INCORPORATION OR BYLAWS, - APPROVE A MERGER OR CONSOLIDATION WITH OR INTO ANOTHER ENTITY, - ADOPT A BUDGET OR MAKE A MATERIAL CHANGE TO A BUDGET, - DIVEST ITSELF OF ANY LINE OF BUSINESS, - FILE FOR BANKRUPTCY, - PERMIT OR APPROVE ITS ENTERING INTO ANY GUARANTY OR SURETY ARRANGEMENT, - CONSENT TO THE ENTRY OF A JUDGMENT AGAINST IT, - APPROVE THE SALE OF A MATERIAL PART OF ITS ASSETS, - COMMENCE A LAWSUIT, - ADMIT A NEW MEMBER, - APPROVE THE ACQUISITION OF ANY ENTITY, - PERMIT THE INCURRING OF ANY INDEBTEDNESS FOR BORROWED MONEY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH FEDCAP'S FINANCIAL DEPARTMENT. THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND A FULL COPY IS DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE OUR TREASURES, INC. FOLLOWS FEDCAP'S CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY IS SIGNED BY APPROPRIATE FEDCAP EMPLOYEES ANNUALLY. EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. VIOLATION OF THE POLICY WILL SUBJECT AN EMPLOYEE TO DISCIPLINARY ACTION OR IMMEDIATE DISCHARGE. EMPLOYEES WHO HAVE KNOWLEDGE OR SUSPICION OF IMPROPER CONDUCT OR ACTIVITIES BY OTHER EMPLOYEES OR OUTSIDE PARTIES DOING BUSINESS WITH FEDCAP, ARE EXPECTED TO IMMEDIATELY BRING IT TO THE ATTENTION OF THE CEO OR DIRECTOR OF HUMAN RESOURCES. FORM 990, PART VI, SECTION B, LINE 13 &amp; 14: THESE OUR TREASURES, INC. OPERATES UNDER THE WHISTLEBLOWER AND DOCUMENT RETENTION POLICY OF ITS PARENT ORGANIZATION, THE FEDCAP GROUP, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE OUR TREASURES, INC. DOES NOT COMPENSATE ANY OF THE OFFICERS REPORTED ON THE FORM 990; THAT COMPENSATION IS PAID BY FEDCAP REHABILITATION SERVICES, INC. (AN AFFILIATED ORGANIZATION). THE PROCESS THAT FEDCAP UNDERTAKES TO DETERMINE COMPENSATION IS AS FOLLOWS: THE BOARD OF DIRECTORS HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT PERSONS THAT HAVE NO PERSONAL INTEREST IN THE PROPOSED COMPENSATION AGREEMENT. IN DETERMINING THE PRESIDENT'S COMPENSATION PACKAGE, THE COMPENSATION COMMITTEE CONDUCTS AN ANALYSIS OF INDUSTRY COMPARABLES FOR INDIVIDUALS PERFORMING SIMILAR JOB FUNCTIONS. THE COMPENSATION COMMITTEE ULTIMATELY MAKES THE DECISIONS ABOUT THE PRESIDENT'S COMPENSATION AND MEMORIALIZES ITS DECISION IN THE BOARD MINUTES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE OUR TREASURES, INC. MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION.</ExplanationTxt>
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        <ExplanationTxt>THE FEDCAP GROUP PROVIDES CERTAIN CORPORATE SERVICES SUCH AS FINANCE, HUMAN RESOURCES, PAYROLL, LEGAL AND INFORMATION TECHNOLOGY, TO ITS AFFILIATED ORGANIZATIONS. THESE SERVICES ARE REIMBURSED AT COST; IN FISCAL 2024, THESE OUR TREASURES REIMBURSED $182,990 TO THE FEDCAP GROUP FOR THESE CORPORATE SERVICES.</ExplanationTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>COMMUNITY WORKSHOPS INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
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        <EIN>042103560</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>RESERVE ELDER SERVICE INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
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        <EIN>810665063</EIN>
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        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>EASTER SEALS NEW YORK INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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        <USAddress>
          <AddressLine1Txt>150 MAIN STREET</AddressLine1Txt>
          <CityNm>PAWTUCKET</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02860</ZIPCd>
        </USAddress>
        <EIN>260833287</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
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          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SEACOAST PATHWAYS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>462658558</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
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          <BusinessNameLine1Txt>GRANITE PATHWAYS</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SINGLE STOP USA INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
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        <EIN>208837690</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MVLE INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>7400 FULLERTON RD SUITE 110</AddressLine1Txt>
          <CityNm>SPRINGFIELD</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22153</ZIPCd>
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        <EIN>540901005</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>BENEVOLENT NFP</BusinessNameLine1Txt>
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          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>EASTER SEALS CENTRAL TEXAS VAUGHN HOUSE</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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          <AddressLine1Txt>10 QUEEN STREET PLACE</AddressLine1Txt>
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          <ForeignPostalCd>EC4R 1BE</ForeignPostalCd>
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        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
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      <IdRelatedTaxExemptOrgGrp>
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          <AddressLine1Txt>CLEVELAND BUSINESS CENTRE OAK</AddressLine1Txt>
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          <ForeignPostalCd>TS1 2RQ</ForeignPostalCd>
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        <PrimaryActivitiesTxt>EMPLOYMENT SO</PrimaryActivitiesTxt>
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          <BusinessNameLine1Txt>FEDCAP EMPLOYMENT SCOTLAND LIMITED</BusinessNameLine1Txt>
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        <ForeignAddress>
          <AddressLine1Txt>NOVE HOUSE 3-5 PONTON STREET</AddressLine1Txt>
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        <PrimaryActivitiesTxt>EMPLOYMENT SO</PrimaryActivitiesTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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          <AddressLine1Txt>390 BAY STREET SUITE 1202</AddressLine1Txt>
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          <ForeignPostalCd>M5H 2Y2</ForeignPostalCd>
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        <PrimaryActivitiesTxt>EMPLOYMENT SO</PrimaryActivitiesTxt>
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          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>NY TECH ALLIANCE INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CIVIC HALL LABS INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
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        <PrimaryActivitiesTxt>TECHNOLOGY</PrimaryActivitiesTxt>
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          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>EASTER SEALS MISSISSIPPI INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
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          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>EASTER SEALS OKLAHOMA INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
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          <ZIPCd>10017</ZIPCd>
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        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OK</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>EASTER SEALS SOUTH DAKOTA INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>844452711</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>SD</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FEDCAP APEX TECHNICAL SCHOOL INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>874527298</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FEDCAP REHAB</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FEDCAP INVESTMENT CORP</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>862507866</EIN>
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        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TACT KIDS INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>813015819</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FEDCAP GROUP</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>FEDCAP VR LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>633 THIRD AVENUE 6TH FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>884007491</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FEDCAP GROUP INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <DisproportionateAllocationsInd>0</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>0</GeneralOrManagingPartnerInd>
      </IdRelatedOrgTxblPartnershipGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</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>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>THE FEDCAP GROUP INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <InvolvedAmt>182990</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>THE FEDCAP GROUP INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>182990</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>THE FEDCAP GROUP INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>182990</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>