﻿<?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>2025-11-17T20:49:52-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>620788068</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PURYEAR &amp; NOONAN CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>40 BURTON HILLS BLVD STE 170</AddressLine1Txt>
        <CityNm>NASHVILLE</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37215</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814634781</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FREEDOM REIGNS RANCH</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FREE</BusinessNameControlTxt>
      <PhoneNum>6155136264</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2080 ARTHUR HARDISON RD</AddressLine1Txt>
        <CityNm>COLUMBIA</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CARISSA RAMSDELL</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>6155136264</PhoneNum>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARILYN PLACE EA</PreparerPersonNm>
      <PTIN>P01360716</PTIN>
      <PhoneNum>6152960500</PhoneNum>
      <PreparationDt>2025-11-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>CARISSA RAMSDELL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2080 ARTHUR HARDISON RD</AddressLine1Txt>
        <CityNm>COLUMBIA</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38401</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>876659</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.FREEDOMREIGNSRANCH.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2016</FormationYr>
      <LegalDomicileStateCd>TN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FREEDOM REIGNS RANCH'S PRIMARY PURPOSE IS TO PROVIDE A POSITIVE, SAFE, AND STRUCTURED RANCH ENVIRONMENT FOR CHILDREN AND YOUNG ADULTS, INCLUDING THOSE WHO HAVE BEEN THROUGH TRAUMA AND OTHER LIFE CHALLENGES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>341</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>644101</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>608378</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-5543</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>6212</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-6397</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>6831</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>632161</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>621421</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>1706</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>20901</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>110318</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>89216</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>12668</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>132801</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>181220</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>244825</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>291337</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>387336</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>330084</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>595040</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1250975</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>6302</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>332153</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>588738</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>918822</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>FREEDOM REIGNS RANCH'S PRIMARY PURPOSE IS TO PROVIDE A POSITIVE, SAFE, AND STRUCTURED RANCH ENVIRONMENT FOR CHILDREN AND YOUNG ADULTS, INCLUDING THOSE WHO HAVE BEEN THROUGH TRAUMA AND OTHER LIFE CHALLENGES.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>255903</ExpenseAmt>
      <GrantAmt>20901</GrantAmt>
      <Desc>PROGRAM SERVICE ACCOMPLISHMENTS:FREEDOM REIGNS RANCH CONTINUED IT'S PRIMARY MISSION OF "IGNITING HOPE, WITH THE HELP OF A HORSE" BY PROVIDING STRUCTURED PROGRAMMING TOTALING 3,180 HOURS AT NO COST TO PARTICIPANTS IN 2024, A GROWTH OF 27% OVER LAST YEAR:-1,907 HOURS OF ONE-ON-ONE, JUNIOR RANCHER (SMALL GROUP), AND FAMILY SESSIONS SERVING A TOTAL OF 241 INDIVIDUALS ON AN ONGOING BASIS THROUGHOUT THE YEAR.-1,273.5+ HOURS OF HORSE TIME FOR TEENAGE GIRLS IN HORSE PAIRS PROGRAM THAT FOCUSES ON THEIR DEVELOPMENT AS HORSEWOMEN, IN LEADERSHIP, CONFIDENCE, AND CREATIVE PROBLEM-SOLVING.-COUNTIES SERVED: DAVIDSON, GILES, MARSHALL, MAURY, RUTHERFORD, WILLIAMSON, WILSON-REASONS FOR ATTENDING PROGRAMS AS INDICATED BY PARTICIPANTS/PARENT/GUARDIAN:34.9% DEALING WITH DEPRESSION, ANXIETY, SUICIDE, SELF-INJURY OR NEEDING HELP WITH MENTAL HEALTH, 16% SOCIAL ANXIETY OR RELATIONSHIP CHALLENGES, ANGER, NEEDING GROWTH/CONFIDENCE, 13.2% SURVIVORS OF HUMAN TRAFFICKING,7.5% VIOLENT CRIME SURIVIOR, 7.5% UNACCUMPANIED REFUGEE CHILDREN, 5.7% ABUSE/ASSAULT, 5.7% LOSS/GRIEF, 2.8% FOSTER/ADOPTIVE CHILDREN-100% OF ALL SURVEYED PARTICIPANTS/PARENTS SAID THERE WAS A POSITIVE IMPROVEMENT IN AT LEAST ONE AREA OF THEIR LIFE AS A DIRECT RESULT OF SESSION PROGRAMS: 92.5% SAID THEY HAVE A MORE POSITIVE OUTLOOK ON LIFE, 92.9% SAID THEY HAVE EXPERIENCED GROWTH IN HEALTHY COMMUNITY, 97.5% SAID THEY HAVE GROWN IN THEIR ABILITY TO TRUST, 80% SAID THEY HAVE GROWN IN THEIR LEADERSHIP SKILLS, 94.9% SAID THEY HAVE GROWN IN THEIR ABILITY TO EXPRESS EMOTIONS IN A HEALTHY WAY.-ALL PROGRAMS AT FREEDOM REIGNS RANCH REMAIN FREE OF CHARGE FOR PARTICIPANTS.VOLUNTEERS:-341 INDIVIDUALS VOLUNTEERED 7,368+ HOURS IN 2024-OF THOSE 341 PEOPLE, 86 WERE ONGOING WEEKLY OR MULTIPLE-TIME-PER-MONTH VOLUNTEERS-EACH VOLUNTEER WAS TRAINED BY RANCH STAFF, SENIOR VOLUNTEERS AND FIELD PROFESSIONALS, LEADING TO CONTINUITY AND INTEGRITY THROUGHOUT RANCH PROGRAMS-ONGOING VOLUNTEERS RECEIVED OPPORTUNITIES FOR CONTINUING EDUCATION RELATED TO HORSE HUSBANDRY, HORSEMANSHIP, TRAUMA-INFORMED MENTORSHIP, MENTAL HEALTH, RESCUE HORSE REHABILITATION AND OTHER RELEVANT TOPICS CREATING A CULTURE OF COMMUNITY AND GROWTH, AND EXCELLENCE IN HORSEMANSHIP AND IN WORKING WITH CHILDREN AND FAMILIES IN RANCH PROGRAMSHORSE AND PASTURE CARE:-ALL HORSES WERE GIVEN PROFESSIONAL VETERINARY CARE (VACCINATIONS, DENTAL WORK, TEETH FLOATING), CHIROPRACTIC ADJUSTMENTS, MEDICINE, AND EMERGENCY CARE AS NEEDED TO KEEP ALL HORSES HEALTHY AND AT A FITNESS LEVEL SUITABLE FOR THEIR JOB-ALL PASTURES WERE CULTIVATED TO THE STANDARD REQUIREMENTS FOR HORSES. MANURE IN DRY LOTS WAS CLEANED 2X/DAY AND COMPOSTED TO BE USED AS FERTILIZER IN THE ORCHARD-HORSES REQUIRING ADDITIONAL NUTRITION WERE GIVEN SUPPLEMENTAL QUALITY GRAIN, SUPPLEMENTS/MEDICINE, HAY, AND CARE AS NECESSARY FOR THEIR FUNCTION AND PURPOSE AT FREEDOM REIGNS RANCH. AS A RESULT ALL HORSES FREEDOM REIGNS RANCH HAVE MAINTAINED AND/OR IMPROVED HEALTH AND ARE BEING USED IN THE RANCH PROGRAM.-WE ADDED TWO SESSION-READY HORSES AND RESCUED AND REHABILITATED 3 HORSES FROM STARVATION/LAW ENFORCEMENT NEGLECT CASE. TWO OF THOSE HORSES WERE TRAINED AND MOVED INTO THE SESSION HERD TO 17 EQUINES (16 HORSES, 1 DONKEY). ONE RESCUE IS REHABILITATED AND AWAITING ADOPTION PLACEMENT.STAFF:-FREEDOM REIGNS RANCH INCREASED STAFFING 2024 TO ACCOMMODATE PROGRAM GROWTH BY HIRING CONTRACTED HELP FOR ADMINISTRATIVE, ACCOUNTING, AND HORSE CARE SUPPORT. WE MAINTAINED TWO FULL TIME STAFF.ACN STOCK WAS GRANTED TO FREEDOM REIGNS RANCH FROM THE LINDAHL FOUNDATION AND SOLD AT A VALUE OF $252,101 AS UNRESTRICTED FUNDS. $132,000 IS HELD AS SAVINGS. THE REMAINDER USED FOR APPROVED INFRASTRUCTURE TO FINISH OUT THE DEVELOPMENT OF OUR FOREVER HOME AND TO SECURE PASTURE SPACE AS NOTED BELOW:FREEDOM REIGNS RANCH HAD THE OPPORTUNITY TO PURCHASE THE 23 ACRES LAND WE WERE PREVIOUSLY LEASING FROM HELION GROUP IN ADDITION TO 5 ADJOINING ACRES ALSO OWNED BY HELION GROUP IN NOVEMBER 2024. THE BOARD OF DIRECTORS REVIEWED THE FINANCIAL COMMITMENT AND DETERMINED THE NEED TO SECURE THE PASTURE SPACE FOR THE IMMEDIATE AND LONG TERM SUSTAINABILITY OF THE RANCH. THE LAND WAS PURCHASED WITH FUNDS GRANTED FROM THE LINDAHL FOUNDATION (64,000) AND A 330,000 7.5% 20 YEAR LOAN FROM LINEAGE BANK, FRANKLIN TN WITH A MONTHLY PAYMENT OF $2,680.28.ENTIRE INFRASTRUCTURE OF FACILITY WAS COMPLETED IN 2024 INCLUDING COVERED ARENA, PASTRUES, DRY LOTS, PADDOCKS, PENS, HORSE SHELTERS, TACK ROOM, BATHROOM AND OFFICE. ALL IMPROVEMENTS WERE PAID WITH DONATIONS DESIGNATED TO THE #UNIMPOSSIBLE FUND.FUNDRAISERS:CHARITY HORSE SHOW (HUNTER/JUMPER SCHOOLING SHOW)CHRISTMAS BENEFIT HUNTER PACE (TRAIL RIDE)HOEDOWN (FALL FESTIVAL)</Desc>
      <TotalProgramServiceExpensesAmt>255903</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">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</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 referenceDocumentId="RetDoc1042900001">1</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc1042900001">0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>10</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>2</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>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</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>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>TN</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <BooksInCareOfDetail>
        <PersonNm>PURYEAR AND NOONAN CPAS</PersonNm>
        <PhoneNum>6152960500</PhoneNum>
        <USAddress>
          <AddressLine1Txt>40 BURTON HILLS BLVD STE 170</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37215</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>VICTORIA ROGERS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALISON HILLENBRAND</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GILLIAN GUIN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARISSA RAMSDELL</PersonNm>
        <TitleTxt>EXEC DIRECTOR &amp; BOARD PRES</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>46296</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>46296</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FederatedCampaignsAmt>13000</FederatedCampaignsAmt>
      <FundraisingAmt>18959</FundraisingAmt>
      <AllOtherContributionsAmt>576419</AllOtherContributionsAmt>
      <NoncashContributionsAmt>248645</NoncashContributionsAmt>
      <TotalContributionsAmt>608378</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1181</TotalRevenueColumnAmt>
        <ExclusionAmt>1181</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>252101</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>247070</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>5031</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>5031</TotalRevenueColumnAmt>
        <ExclusionAmt>5031</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>14999</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>18959</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>8168</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>6831</TotalRevenueColumnAmt>
        <ExclusionAmt>6831</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>621421</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>13043</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>2335</TotalAmt>
        <ProgramServicesAmt>2335</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>18566</TotalAmt>
        <ProgramServicesAmt>18566</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>46296</TotalAmt>
        <ProgramServicesAmt>46296</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>36580</TotalAmt>
        <ProgramServicesAmt>25275</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11305</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>6340</TotalAmt>
        <ProgramServicesAmt>5475</ProgramServicesAmt>
        <ManagementAndGeneralAmt>865</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4977</TotalAmt>
        <ManagementAndGeneralAmt>4977</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>12668</TotalAmt>
        <FundraisingAmt>12668</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1693</TotalAmt>
        <ManagementAndGeneralAmt>1693</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>3926</TotalAmt>
        <ManagementAndGeneralAmt>3926</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>17963</TotalAmt>
        <ProgramServicesAmt>17963</ProgramServicesAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>13077</TotalAmt>
        <ProgramServicesAmt>13077</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4336</TotalAmt>
        <ProgramServicesAmt>4336</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>HORSE CARE</Desc>
        <TotalAmt>99309</TotalAmt>
        <ProgramServicesAmt>99309</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSES</Desc>
        <TotalAmt>16893</TotalAmt>
        <ProgramServicesAmt>16893</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VEHICLE EXPENSES</Desc>
        <TotalAmt>5607</TotalAmt>
        <ProgramServicesAmt>5607</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK &amp; PROCESSING FEES</Desc>
        <TotalAmt>771</TotalAmt>
        <ProgramServicesAmt>771</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>291337</TotalAmt>
        <ProgramServicesAmt>255903</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22766</ManagementAndGeneralAmt>
        <FundraisingAmt>12668</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>72072</BOYAmt>
        <EOYAmt>121344</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>132159</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>4413</BOYAmt>
        <EOYAmt>3466</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>552803</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>59058</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>145462</BOYAmt>
        <EOYAmt>493745</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>373093</BOYAmt>
        <EOYAmt>500261</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>595040</BOYAmt>
        <EOYAmt>1250975</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>350</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <EOYAmt>330000</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>6302</BOYAmt>
        <EOYAmt>1803</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>6302</BOYAmt>
        <EOYAmt>332153</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>588738</BOYAmt>
        <EOYAmt>918822</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>588738</BOYAmt>
        <EOYAmt>918822</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>595040</BOYAmt>
        <EOYAmt>1250975</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>330084</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>113766</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>194135</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>304616</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>644101</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>608378</CurrentTaxYearAmt>
        <TotalAmt>1864996</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>113766</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>194135</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>304616</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>644101</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>608378</CurrentTaxYearAmt>
        <TotalAmt>1864996</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>561027</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1303969</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>1181</CurrentTaxYearAmt>
        <TotalAmt>1181</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1866177</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>870</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.69870</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.78740</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>450459</OtherCostOrOtherBasisAmt>
        <BookValueAmt>450459</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>102344</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>59058</DepreciationAmt>
        <BookValueAmt>43286</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>493745</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>CONSTRUCTION IN PROGRESS</Desc>
        <BookValueAmt>500261</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>500261</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL &amp; OTHER LIABILITIES</Desc>
        <Amt>1803</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1803</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>HORSE SHOW</Event1Nm>
        <GrossReceiptsEvent1Amt>12106</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>2618</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>9488</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>420</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1300</OtherDirectExpensesEvent1Amt>
        <Event2Nm>HOEDOWN</Event2Nm>
        <GrossReceiptsEvent2Amt>12285</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>12285</CharitableContriEvent2Amt>
        <FoodAndBeverageEvent2Amt>53</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>150</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3811</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>9567</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>4056</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>5511</GrossRevenueOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>980</RentFcltyCostsOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>192</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>1262</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>33958</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>18959</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>14999</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>980</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>665</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>150</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>6373</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8168</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>6831</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SUPPLIES</GrantTypeTxt>
        <RecipientCnt>17</RecipientCnt>
        <NonCashAssistanceAmt>18566</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>ITEMS WERE PURCHASED WITH DONATIONS THAT WERE DESIGNATED BY DONORS FOR HELP WITH NATURAL DISASTER RELIEF FOR EQUINE OWNERS. A TORNADO HIT 1 MILE NORTH OF THE RANCH AND THE ORGANIZATION HELPED BUILD FENCING FOR MULTIPLE PEOPLE AFFECTED IN THE COMMUNITY.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANT FUNDS WERE MONITORED TO ENSURE THEY WERE USED IN ACCORDANCE WITH DONOR RESTRICTIONS AND THE ORGANIZATION'S CHARITABLE PURPOSE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>247070</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>AUCTION ITEMS</Desc>
        <ContributionCnt>9</ContributionCnt>
        <NoncashContributionsRptF990Amt>1575</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS REVIEW THE 990 PRIOR TO FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY TO PROTECT THE CORPORATION'S INTEREST WHEN IT IS CONTEMPLATING ANY TRANSACTION OR ARRANGEMENT WHICH MAY BENEFIT ANY DIRECTOR, OFFICER, EMPLOYEE, AFFILIATE OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS CHANGED ITS METHOD OF ACCOUNTING FROM THE CASH BASIS TO THE ACCRUAL BASIS FOR REPORTING ON FORM 990. THIS CHANGE IS MADE TO ENSURE CONSISTENCY BETWEEN THE INFORMATIONAL RETURN AND THE ORGANIZATION'S BOOKS AND RECORDS, WHICH ARE MAINTAINED ON THE ACCRUAL BASIS. FORM 3115 IS NOT REQUIRED BECAUSE THE ORGANIZATION DOES NOT HAVE UNRELATED BUSINESS TAXABLE INCOME.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>