﻿<?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="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-03T14:25:51-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>621114363</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HENDERSON HUTCHERSON &amp; MCCULLOUGH PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1200 MARKET STREET</AddressLine1Txt>
        <CityNm>CHATTANOOGA</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37402</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>621515151</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPORTS ARTS &amp; RECREATION OF CHATTANOOGA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPOR</BusinessNameControlTxt>
      <PhoneNum>4235965268</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6638 DECLARATION DRIVE</AddressLine1Txt>
        <CityNm>HIXSON</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37343</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JERRY HIGHTOWER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4235965268</PhoneNum>
      <SignatureDt>2025-10-24</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KIM HUSKEY CPA</PreparerPersonNm>
      <PTIN>P00958962</PTIN>
      <PhoneNum>4237567771</PhoneNum>
      <PreparationDt>2025-10-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>SPARCTN.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>61085</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>61085</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>61085</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>7550</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4150</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1962</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>267</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>24609</OtherExpensesTotalAmt>
      <TotalExpensesAmt>38538</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22547</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>127952</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>150499</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>127952</BOYAmt>
        <EOYAmt>150499</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>127952</BOYAmt>
        <EOYAmt>150499</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>127952</BOYAmt>
        <EOYAmt>150499</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SERVE THE RECREATIONAL AND COMPETITIVE NEEDS OF INDIVIDUALS WITH DISABILITIES IN AN ENVIRONMENT WITH THEIR ABLE-BODIED RELATIVES AND FRIENDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ADAPTIVE CYCLING RUNS BETWEEN APRIL AND SEPTEMBER AND INCLUDES ELEVEN TWO HOUR SESSIONS AT THE HUBERT FRYE CENTER IN CHATTANOOGA. SPARC OWNS A VARIETY OF ADULT AND PEDIATRIC CYCLES, INCLUDING THREE-WHEEL CYCLES (HANDCYCLES AND RECUMBENT CYCLES), TANDEMS, AND "STANDARD CYCLES". THIS YEAR 46 INDIVIDUALS WITH DISABILITIES WERE SERVED, ALONG WITH 31 FAMILY MEMBERS AND ASSISTED BY 76 VOLUNTEERS. SPARC PARTNERS IN ADAPTIVE CYCLING WITH THE CITY OF CHATTANOOGA'S THERAPEUTIC RECREATION DEPARTMENT, WHICH PROVIDES ADDITIONAL ADAPTIVE CYCLES IF NEEDED; AND WE PARTNER WITH OUTDOOR CHATTANOOGA WHICH PROVIDES ADDITIONAL "STANDARD CYCLES" THAT VOLUNTEERS CAN BORROW IF THEY DON'T BRING THEIR OWN BIKES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>187</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ADAPTIVE WATER SKIING'S LARGEST SINGLE EVENT OF EACH YEAR IS OUR ANNUAL "WATER SPORTS DAY", WHICH IS HELD AT THE FIRST LUTHERAN CHURCH CAMP ON POSSUM CREEK (BACKWATER OF THE TENNESSEE RIVER'S LAKE CHICKAMAUGA). THIS EVENT INCLUDES: WATER SKIING, TUBING, KAYAKING, STAND-UP PADDLEBOARDING, AND PONTOON BOAT RIDES ON THAT DAY. ADAPTIVE WATER SKIING ALSO INCLUDED ONE SIX-HOUR "TRAINING DAY" TO TRAIN VOLUNTEERS SERVING IN KEY POSITIONS SUCH AS "SIDE SKIERS", DEEP WATER STARTERS, AND "QUICK RELEASE PERSONS" (WHO RELEASE SKI ROPES FROM THE PULL BOAT WHEN SKIERS FALL TO AVOID INJURY). WE ALSO HELD SEVEN THREE-HOUR "ADVANCED WATER SKIER TRAINING SESSIONS". THE TOTAL PROGRAM TIME FOR ADAPTIVE WATER SKIING WAS 35 HOURS. THIS YEAR 30 INDIVIDUALS WITH DISABILITIES WERE SERVED, ALONG WITH 28 FAMILY MEMBERS AND WERE ASSISTED BY 189 VOLUNTEERS AND ONE PAID INSTRUCTOR.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5206</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WHEELCHAIR BASKETBALL PROGRAMMING INCLUDED FIVE TWO HOUR SESSIONS OF WHEELCHAIR BASKETBALL HELD AT THE CITY OF CHATTANOOGA'S HIXSON COMMUNITY CENTER ON ONE SATURDAY PER MONTH BETWEEN NOVEMBER AND MARCH OF EACH YEAR. SPARC OWNS TWELVE "QUICKIE/DAVE KILEY" MODEL WHEELCHAIRS SERVED 15 INDIVIDUALS WITH DISABILITIES AND 14 FAMILY MEMBERS. 16 VOLUNTEERS PROVIDED ASSISTANCE AND PARTICIPATED IN THE "PICKUP STYLE" GAMES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>99</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>5492</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY HIGHTOWER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARTIN PENNY</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH ARIMURA</PersonNm>
        <TitleTxt>REGISTRAR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBBIE HIGHTOWER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAUREEN BRUNO</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBEKAH GILMAN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRUDY HARPER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN PENNY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHARON STOLBERG</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHNATHAN GRIMES</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CYNDI LEACH</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DEBBIE HIGHTOWER</PersonNm>
        <USAddress>
          <AddressLine1Txt>6638 DECLARATION DRIVE</AddressLine1Txt>
          <CityNm>HIXSON</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37343</ZIPCd>
        </USAddress>
        <PhoneNum>4234888604</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>32715</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>79636</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>52440</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38256</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61085</CurrentTaxYearAmt>
        <TotalAmt>264132</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1371</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11163</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12531</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24046</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>49111</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>34086</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>90799</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>64971</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62302</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61085</CurrentTaxYearAmt>
        <TotalAmt>313243</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>313243</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>158</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>270</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>158</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>270</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>2013</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2013</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>34244</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>90863</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>67032</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62302</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61085</CurrentTaxYearAmt>
        <TotalAmt>315526</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99280</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99290</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00090</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00120</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: MOVE UNITED. PURPOSE OF PAYMENT: LIABILITY AND D&amp;O INSURANCE. AMOUNT OF PAYMENT: 7,050.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: FORT SANDERS FOUNDATION. PURPOSE OF PAYMENT: WATER SKI GRANT CONTRIBUTION EXPENSE. AMOUNT OF PAYMENT: 500. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 7,550.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INSURANCE. AMOUNT: 3,839. DESCRIPTION: MEALS AND ENTERTAINMENT. AMOUNT: 1,992. DESCRIPTION: SUPPLIES. AMOUNT: 1,904. DESCRIPTION: OTHER BUSINESS EXPENSES. AMOUNT: 5,546. DESCRIPTION: SMALL EQUIPMENT. AMOUNT: 11,328. TOTAL TO FORM 990-EZ, LINE 16: 24,609.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>