﻿<?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>2025-11-14T08:24:19-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161131146</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BONADIO &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>432 NORTH FRANKLIN STREET</AddressLine1Txt>
        <CityNm>SYRACUSE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13204</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161129675</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIBERTY RESOURCES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIBE</BusinessNameControlTxt>
      <PhoneNum>3154251004</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
        <CityNm>SYRACUSE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13203</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CARL M COYLE</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>3154251004</PhoneNum>
      <SignatureDt>2025-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BETTINA LIPPHARDT</PreparerPersonNm>
      <PTIN>P00956232</PTIN>
      <PhoneNum>3154227109</PhoneNum>
      <PreparationDt>2025-11-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>CARL M COYLE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
        <CityNm>SYRACUSE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13203</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>92789685</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTP://WWW.LIBERTY-RESOURCES.ORG/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1979</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO ASSIST INDIVIDUALS AND FAMILIES WHO ARE IN NEED TO ACHIEVE AN IMPROVED QUALITY OF LIFEBY PROVIDING THE MOST COMMUNITY-BASED LEVEL OF INTERVENTION AND SUPPORT.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1942</TotalEmployeeCnt>
      <TotalVolunteersCnt>12</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>15534568</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>14019858</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>64866866</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>76044375</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>138025</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>193466</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>665998</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>1612833</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>81205457</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>91870532</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>62736283</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>69386772</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>18529914</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>22425363</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>81266197</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>91812135</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-60740</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>58397</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>37095371</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>42792486</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>13516689</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>18985319</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>23578682</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>23807167</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO ASSIST INDIVIDUALS AND FAMILIES WHO ARE IN NEED TO ACHIEVE AN IMPROVED QUALITY OF LIFE BY PROVIDING THE MOST COMMUNITY-BASED LEVEL OF INTERVENTION AND SUPPORT.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>27242990</ExpenseAmt>
      <RevenueAmt>26651596</RevenueAmt>
      <Desc>LIBERTY RESOURCES OPERATES OUTPATIENT HEALTH CLINICS THAT PROVIDE BEHAVIORAL HEALTH AND PRIMARY CARE SERVICES TO INDIVIDUALS AND FAMILIES IN THE COMMUNITIES WE SERVE. OUR BEHAVIORAL HEALTH PROGRAMS INCLUDE MENTAL HEALTH COUNSELING, PSYCHIATRIC SERVICES, SUBSTANCE USE TREATMENT, AND RELATED SUPPORTIVE SERVICES DELIVERED BY LICENSED PROFESSIONALS. THROUGH OUR PRIMARY CARE PROGRAM, WE OFFER INTEGRATED FAMILY MEDICINE, PREVENTIVE CARE, AND CHRONIC DISEASE MANAGEMENT WITHIN A FEDERALLY QUALIFIED HEALTH CENTER LOOK-ALIKE FRAMEWORK. THE ORGANIZATION CONTINUES TO MAINTAIN AND EXPAND ACCESS TO COMMUNITY-BASED, SCHOOL-BASED, AND CLINIC-BASED SERVICES TO SUPPORT COMPREHENSIVE, PERSON-CENTERED CARE. ALL SERVICES ARE DELIVERED IN ACCORDANCE WITH APPLICABLE FEDERAL AND STATE REGULATIONS AND ESTABLISHED PROFESSIONAL STANDARDS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>22722553</ExpenseAmt>
        <RevenueAmt>23570946</RevenueAmt>
        <Desc>LIBERTY RESOURCES POST, PLLC PROVIDES A RANGE OF SPECIAL EDUCATION AND RELATED THERAPY SERVICES FOR CHILDREN WHO ARE PRIMARILY BIRTH TO FIVE YEARS OLD, AND THROUGH SOME OUTSIDE CONTRACTING, SERVICES ARE ALSO PROVIDED TO SCHOOL-AGED CHILDREN. THE SCOPE OF SERVICES INCLUDE SPEECH THERAPY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPECIAL EDUCATION TEACHER SERVICES, SOCIAL WORK COUNSELING, MUSIC THERAPY, CLINICAL AND DIAGNOSTIC PSYCHOLOGY, SCHOOL PSYCHOLOGY, NUTRITION, AUDIOLOGY, APPLIED BEHAVIORAL ANALYSIS (ABA), SERVICE COORDINATION, TODDLER GROUPS, ASSISTIVE TECHNOLOGY, SENSORY GYMS AND CLASSROOMS, AND SPECIAL EDUCATION PRESCHOOL CLASSROOMS. THE CHILDREN'S PLAN OF CARE IS INDICATED THROUGH INITIAL AND ONGOING ASSESSMENTS AND TREATMENTS, AND ARE REGULATED THROUGH THE NEW YORK STATE DEPARTMENT OF HEALTH AND THE NEW YORK STATE EDUCATION DEPARTMENT.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>8372190</ExpenseAmt>
        <RevenueAmt>9990178</RevenueAmt>
        <Desc>LIBERTY RESOURCES, INC. PROVIDES INDIVIDUALIZED RESIDENTIAL ALTERNATIVE (IRA) SERVICES TO 64 PEOPLE IN SUPERVISED AND SUPPORTIVE SETTINGS. SUPERVISED IRAS INCLUDE 24 HOUR SUPPORT IN ACTIVITIES OF DAILY LIVING FOR 365 DAYS PER YEAR, AMOUNTING TO 23,360 DAYS OF SERVICE PER YEAR. SUPPORT IS GIVEN IN AREAS OF RECREATION, MEDICATION MANAGEMENT, BEHAVIOR SUPPORT AND ACCOMPLISHING EACH INDIVIDUALS VALUED OUTCOMES.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>24227863</ExpenseAmt>
        <RevenueAmt>17444488</RevenueAmt>
        <Desc>OTHER PROGRAM SERVICES PROVIDED INCLUDE DAY SERVICES FOR DEVELOPMENTALLY DISABLED INDIVIDUALS, BRAIN INJURY SERVICES, RESIDENTIAL SERVICES FOR INDIVIDUALS WITH SUBSTANCE ABUSE AND MENTAL HEALTH ISSUES, HIV/AIDS SERVICES AND CHILD AND FAMILY SERVICES.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>24227863</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcRevenueAmt>17444488</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>82565596</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</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>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</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">1</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>1</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd referenceDocumentId="RetDoc1043400001">0</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>287</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>1942</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>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>1</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>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>KELLI HARRIS</PersonNm>
        <PhoneNum>3154251004</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
          <CityNm>SYRACUSE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13203</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT TOOLE JR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WINTHROP THURLOW ESQ</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL MADIGAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATHERINE ANTHIS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID BOWLES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM CONOLE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL DEGIROLAMO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL J MANNING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR NANCY MUDRICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT GUCCIARDI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR LAWRENCE STEWART</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELLIOT T BOYCE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURA ZAFERAKIS</PersonNm>
        <TitleTxt>POST VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>216203</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>3202</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF TETRAULT</PersonNm>
        <TitleTxt>FACILITIES DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>209880</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>10641</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELISSA JILLSON</PersonNm>
        <TitleTxt>VP, IC ADMINISTRATION, LRI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>203814</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>3281</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTA DURKIN</PersonNm>
        <TitleTxt>VP, BEHAVIORAL HEALTHCARE</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>165832</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>2370</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHEN RUSSELL</PersonNm>
        <TitleTxt>VP, DEVELOPMENTAL DISABILTIES SERVICES, LRI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>166588</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>2799</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>962317</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>22293</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>33</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>MESA MANAGEMENT SERVICES LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
            <CityNm>SYRACUSE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13203</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT SERVICES</ServicesDesc>
        <CompensationAmt>2083136</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>HOPKINS MEDICAL LLC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
            <CityNm>SYRACUSE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13203</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>PHYSICIAN</ServicesDesc>
        <CompensationAmt>364970</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>CATALIN BUTUNOI</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>114 ST MARYS AVENUE</AddressLine1Txt>
            <CityNm>CLINTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13323</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>PHYSICIAN</ServicesDesc>
        <CompensationAmt>152670</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>NIXON PEABODY LLP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>211 HIGH POINT DRIVE SUITE 110</AddressLine1Txt>
            <CityNm>VICTOR</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14564</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LEGAL</ServicesDesc>
        <CompensationAmt>151421</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>JOHN J CONNORS MD PC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>175 HUMBOLDT STREET</AddressLine1Txt>
            <CityNm>ROCHESTER</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14610</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>PSYCHIATRIST</ServicesDesc>
        <CompensationAmt>137560</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>8</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>13759241</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>260617</AllOtherContributionsAmt>
      <TotalContributionsAmt>14019858</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MEDICAID AND MEDICARE</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>45582446</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>45582446</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>EARLY INTERVENTION FEES</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>22051233</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>22051233</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COMMERCIAL INSURANCES AND PRIVATE</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>6759270</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6759270</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PARTICIPANT FEES</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>1651426</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1651426</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>76044375</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>146158</TotalRevenueColumnAmt>
        <ExclusionAmt>146158</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>966461</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>919153</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>47308</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>47308</TotalRevenueColumnAmt>
        <ExclusionAmt>47308</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>1612833</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1612833</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>1612833</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>91870532</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>77657208</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>193466</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>59157099</TotalAmt>
        <ProgramServicesAmt>54492307</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4664792</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>286463</TotalAmt>
        <ProgramServicesAmt>281072</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5391</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>4803662</TotalAmt>
        <ProgramServicesAmt>4314010</ProgramServicesAmt>
        <ManagementAndGeneralAmt>489652</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>5139548</TotalAmt>
        <ProgramServicesAmt>5120391</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19157</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>173799</TotalAmt>
        <ProgramServicesAmt>13498</ProgramServicesAmt>
        <ManagementAndGeneralAmt>160301</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>111606</TotalAmt>
        <ProgramServicesAmt>24404</ProgramServicesAmt>
        <ManagementAndGeneralAmt>87202</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>21953</TotalAmt>
        <ManagementAndGeneralAmt>21953</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>6670652</TotalAmt>
        <ProgramServicesAmt>4492682</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2177970</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>98444</TotalAmt>
        <ProgramServicesAmt>78344</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20100</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>640225</TotalAmt>
        <ProgramServicesAmt>556526</ProgramServicesAmt>
        <ManagementAndGeneralAmt>83699</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>3699905</TotalAmt>
        <ProgramServicesAmt>3052999</ProgramServicesAmt>
        <ManagementAndGeneralAmt>646906</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>994880</TotalAmt>
        <ProgramServicesAmt>933410</ProgramServicesAmt>
        <ManagementAndGeneralAmt>61470</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>205477</TotalAmt>
        <ProgramServicesAmt>169169</ProgramServicesAmt>
        <ManagementAndGeneralAmt>36308</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>26549</TotalAmt>
        <ProgramServicesAmt>15490</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11059</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1204717</TotalAmt>
        <ProgramServicesAmt>1183897</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20820</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>708134</TotalAmt>
        <ProgramServicesAmt>556579</ProgramServicesAmt>
        <ManagementAndGeneralAmt>151555</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PARTICIPANT INCIDENTALS</Desc>
        <TotalAmt>2349896</TotalAmt>
        <ProgramServicesAmt>2349896</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BAD DEBTS</Desc>
        <TotalAmt>1876794</TotalAmt>
        <ProgramServicesAmt>1876244</ProgramServicesAmt>
        <ManagementAndGeneralAmt>550</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM SUPPLIES</Desc>
        <TotalAmt>621123</TotalAmt>
        <ProgramServicesAmt>620057</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1066</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD</Desc>
        <TotalAmt>374741</TotalAmt>
        <ProgramServicesAmt>366009</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8732</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2646468</TotalAmt>
        <ProgramServicesAmt>2068612</ProgramServicesAmt>
        <ManagementAndGeneralAmt>577856</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>91812135</TotalAmt>
        <ProgramServicesAmt>82565596</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9246539</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>2078686</BOYAmt>
        <EOYAmt>263032</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>13738187</BOYAmt>
        <EOYAmt>19210007</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>1331567</BOYAmt>
        <EOYAmt>929628</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>13013889</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>7364485</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>5756594</BOYAmt>
        <EOYAmt>5649404</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>5325226</BOYAmt>
        <EOYAmt>5157985</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>2000526</BOYAmt>
        <EOYAmt>3424404</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>6864585</BOYAmt>
        <EOYAmt>8158026</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>37095371</BOYAmt>
        <EOYAmt>42792486</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>3315426</BOYAmt>
        <EOYAmt>4781386</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>2296532</BOYAmt>
        <EOYAmt>2624338</EOYAmt>
      </DeferredRevenueGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <EOYAmt>38422</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>144258</BOYAmt>
        <EOYAmt>1257261</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>7760473</BOYAmt>
        <EOYAmt>10283912</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>13516689</BOYAmt>
        <EOYAmt>18985319</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>23578682</BOYAmt>
        <EOYAmt>23807167</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>23578682</BOYAmt>
        <EOYAmt>23807167</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>37095371</BOYAmt>
        <EOYAmt>42792486</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>58397</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>279255</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>-109167</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>1</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>17949981</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23594469</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16274138</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15534568</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14019858</CurrentTaxYearAmt>
        <TotalAmt>87373014</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>17949981</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23594469</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16274138</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15534568</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14019858</CurrentTaxYearAmt>
        <TotalAmt>87373014</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>87373014</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1355</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45245</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98623</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>138025</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>146158</CurrentTaxYearAmt>
        <TotalAmt>429406</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>4139674</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1315944</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1058291</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>665998</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1612833</CurrentTaxYearAmt>
        <TotalAmt>8792740</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>96595160</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>149429928</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.90450</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.91100</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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>333225</OtherCostOrOtherBasisAmt>
        <BookValueAmt>333225</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>7211067</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3552577</DepreciationAmt>
        <BookValueAmt>3658490</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>4792573</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3811908</DepreciationAmt>
        <BookValueAmt>980665</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>677024</OtherCostOrOtherBasisAmt>
        <BookValueAmt>677024</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>5649404</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>PARTICIPANT FUNDS</Desc>
        <BookValueAmt>137409</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>OPERATING LEASE RIGHT OF USE ASSETS</Desc>
        <BookValueAmt>7221394</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>DEFERRED COMPENSATION INVESTMENT</Desc>
        <BookValueAmt>799223</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>8158026</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PARTICIPANT FUNDS</Desc>
        <Amt>137409</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO FUNDING SOURCES</Desc>
        <Amt>623177</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO RELATED PARTIES</Desc>
        <Amt>1379964</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITIES</Desc>
        <Amt>7344139</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED COMPENSATION LIABILITY</Desc>
        <Amt>799223</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>10283912</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>92127834</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>279255</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>279255</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>91848579</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>21953</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>21953</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>91870532</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>91790182</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>91790182</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>21953</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>21953</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>91812135</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>1</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JEFF TETRAULT</PersonNm>
        <TitleTxt>FACILITIES DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>204731</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>5000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>149</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>3114</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>7527</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>220521</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LAURA ZAFERAKIS</PersonNm>
        <TitleTxt>POST VICE PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>206060</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>10000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>143</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>2890</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>312</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>219405</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MELISSA JILLSON</PersonNm>
        <TitleTxt>VP, IC ADMINISTRATION, LRI</TitleTxt>
        <BaseCompensationFilingOrgAmt>183752</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>20000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>62</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>2929</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>352</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>207095</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>STEPHEN RUSSELL</PersonNm>
        <TitleTxt>VP, DEVELOPMENTAL DISABILTIES SERVIC</TitleTxt>
        <BaseCompensationFilingOrgAmt>161445</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>5000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>143</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>2492</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>307</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>169387</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARTA DURKIN</PersonNm>
        <TitleTxt>VP, BEHAVIORAL HEALTHCARE</TitleTxt>
        <BaseCompensationFilingOrgAmt>165742</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>90</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>2068</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>302</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>168202</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DELEGATED MANAGEMENT DUTIES TO MESA MANAGEMENT SERVICES, LLC, AN UNRELATED MANAGEMENT SERVICES COMPANY. MR. COYLE RECEIVED $590,483 IN REPORTABLE COMPENSATION, AND $128 IN OTHER COMPENSATION DURING 2024 FOR SERVICES PROVIDED TO LIBERTY RESOURCES, INC. AS CHIEF EXECUTIVE OFFICER. MS. HARRIS RECEIVED $242,917 IN REPORTABLE COMPENSATION, $44,243 IN DEFERRED COMPENSATION PAYOUTS, AND $55 IN OTHER COMPENSATION DURING 2024 FOR SERVICES PROVIDED TO LIBERTY RESOURCES, INC. AS CHIEF FINANCIAL OFFICER. MS. DORAN RECEIVED $267,511 IN REPORTABLE COMPENSATION, $43,320 IN DEFERRED COMPENSATION PAYOUTS, $23,000 IN PERFORMANCE INCENTIVE PAYMENTS, AND $17,363 IN OTHER COMPENSATION DURING 2024 FOR SERVICES PROVIDED TO LIBERTY RESOURCES, INC. AS CHIEF OPERATING OFFICER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS ELECTRONICALLY SENT TO EACH DIRECTOR FOR REVIEW PRIOR TO THE FILING OF THE RETURN. A WINDOW OF TIME IS MADE AVAILABLE FOR DIRECTORS TO MAKE COMMENTS AND ASK QUESTIONS. THE RETURN IS FILED AFTER THIS TIME PERIOD EXPIRES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS REVIEWED ANNUALLY AND AFFIRMATIVELY ATTESTED TO BY EACH DIRECTOR. ADDITIONALLY, THE POLICY REQUIRES DIRECTORS TO DISCLOSE AND ACT ON ANY TRANSACTIONS WITH INDIVIDUALS OR CORPORATIONS THAT WOULD PRESENT A CONFLICT OF INTEREST OR APPEARANCE OF ONE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF SENIOR MANAGEMENT IS REVIEWED AND APPROVED ANNUALLY BY A COMPENSATION COMMITTEE COMPRISED OF REPRESENTATION FROM THE BOARD OF DIRECTORS AND INDEPENDENT UNRELATED INDIVIDUALS. THE COMMITTEE REVIEWS THE PERFORMANCE OF THE MANAGEMENT TEAM, THE ANNUAL STRATEGIC GOALS OF THE ORGANIZATION AND COMPARABLE COMPENSATION WITHIN THE HUMAN SERVICE INDUSTRY TO ARRIVE AT THE BASE COMPENSATION AND PERFORMANCE INCENTIVE PLAN FOR THE TEAM. THE RECOMMENDATION OF THE COMPENSATION COMMITTEE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION FOR THE MANAGEMENT TEAM IS PAID BY AN UNRELATED ORGANIZATION, MESA MANAGEMENT SERVICES, LLC, AND IS FOR MANAGEMENT SERVICES PROVIDED TO LIBERTY RESOURCES, INC. AND AFFILIATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS. FINANCIAL STATEMENTS ARE PUBLICLY REPORTED TO ALL NEW YORK STATE REGULATORY BODIES AND ARE MADE AVAILABLE TO THE PUBLIC UNDER FREEDOM OF INFORMATION LEGISLATION. FORM 990 AND NEW YORK STATE CHAR500 ARE AVAILABLE TO THE PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>GOODWILL IMPAIRMENT LOSS -109,167.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LIBERTY RESOURCES POST LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
          <CityNm>SYRACUSE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13203</ZIPCd>
        </USAddress>
        <EIN>273499479</EIN>
        <PrimaryActivitiesTxt>SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <TotalIncomeAmt>23570946</TotalIncomeAmt>
        <EndOfYearAssetsAmt>11594066</EndOfYearAssetsAmt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdDisregardedEntitiesGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LIBERTY MANAGEMENT SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
          <CityNm>SYRACUSE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13203</ZIPCd>
        </USAddress>
        <EIN>412262515</EIN>
        <PrimaryActivitiesTxt>PROVIDE MANAGMENT SERVICES FOR LIBERTY RESOURCES, INC. AND AFFILIATES.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 11</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LIBERTY RESOURCES BEHAVIORAL HEALTHCARE INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1045 JAMES STREET</AddressLine1Txt>
          <CityNm>SYRACUSE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13203</ZIPCd>
        </USAddress>
        <EIN>743239232</EIN>
        <PrimaryActivitiesTxt>WORK WITH FAMILIES AND INDIVIDUALS TO PROVIDE RESIDENTIAL &amp; NON-RES SVCS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>OCCUPATIONAL THERAPY CENTER INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6723 TOWPATH ROAD GLACIER BLDG</AddressLine1Txt>
          <CityNm>EAST SYRACUSE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13057</ZIPCd>
        </USAddress>
        <EIN>223731163</EIN>
        <PrimaryActivitiesTxt>SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NJ</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>LIBERTY RESOURCES POST LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <PredominantIncomeTypeTxt>RELATED</PredominantIncomeTypeTxt>
        <ShareOfTotalIncomeAmt>822939</ShareOfTotalIncomeAmt>
        <DisproportionateAllocationsInd>0</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>0</GeneralOrManagingPartnerInd>
        <OwnershipPct>1.00000</OwnershipPct>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WEE CARE THERAPY LTD</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6723 TOWPATH ROAD GLACIER BLDG</AddressLine1Txt>
          <CityNm>EAST SYRACUSE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13057</ZIPCd>
        </USAddress>
        <EIN>351933624</EIN>
        <PrimaryActivitiesTxt>SPECIAL EDUCATION AND ANCILLARY ASSESSMENT/TREATMENT PROGRAMS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>ID</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>LIBERTY RESOURCES POST LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <PredominantIncomeTypeTxt>RELATED</PredominantIncomeTypeTxt>
        <ShareOfTotalIncomeAmt>288136</ShareOfTotalIncomeAmt>
        <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>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>