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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAIME A IRICK</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARK A NORDENBERG</PersonNm>
        <TitleTxt>BOARD MEMBER (EXITED 12/23)</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DAN SWAYZE</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN ACKLIN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT J POWELL</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BRETT NARDI</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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        <PersonNm>DAVID S RZEPECKI</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM E STRICKLAND JR</PersonNm>
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        <ReportableCompFromRltdOrgAmt>218882</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARA BRUCE</PersonNm>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>156144</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARTIN ASHBY</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <TotalReportableCompFromOrgAmt>124622</TotalReportableCompFromOrgAmt>
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      <GainOrLossGrp>
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      <NetGainOrLossInvestmentsGrp>
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      <OtherRevenueMiscGrp>
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      <TotalRevenueGrp>
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      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>127644</ProgramServicesAmt>
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        <ProgramServicesAmt>201734</ProgramServicesAmt>
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        <ProgramServicesAmt>69497</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>4475</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>-5445</ManagementAndGeneralAmt>
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      <FeesForSrvcInvstMgmntFeesGrp>
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        <ManagementAndGeneralAmt>51965</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>99940</ProgramServicesAmt>
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        <ProgramServicesAmt>478145</ProgramServicesAmt>
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        <ProgramServicesAmt>59332</ProgramServicesAmt>
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      <ConferencesMeetingsGrp>
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        <ProgramServicesAmt>2042</ProgramServicesAmt>
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        <ProgramServicesAmt>217274</ProgramServicesAmt>
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        <ProgramServicesAmt>1275</ProgramServicesAmt>
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        <ProgramServicesAmt>67207</ProgramServicesAmt>
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        <ProgramServicesAmt>48884</ProgramServicesAmt>
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        <ProgramServicesAmt>101528</ProgramServicesAmt>
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        <EOYAmt>3781433</EOYAmt>
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        <EOYAmt>276529</EOYAmt>
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        <EOYAmt>53192</EOYAmt>
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        </ContributorBusinessName>
        <ContributorUSAddress>
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          <State>RESTRICTED</State>
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      <ArtPublicExhibitionAmountsGrp>
        <AssetsIncludedAmt>40957</AssetsIncludedAmt>
      </ArtPublicExhibitionAmountsGrp>
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
      <SolicitedAssetsSaleInd>0</SolicitedAssetsSaleInd>
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>6205567</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>675029</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>298000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>6582596</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>5912168</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>562399</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>269000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>6205567</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>6846496</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-689328</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>245000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>5912168</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>5417141</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>1648855</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>219500</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>6846496</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>5530384</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>68157</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>181400</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>5417141</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.00000</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.00000</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>1.00000</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>1</EndowmentsHeldRelatedOrgInd>
      <RelatedOrgListSchRInd>1</RelatedOrgListSchRInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>105147</OtherCostOrOtherBasisAmt>
        <BookValueAmt>105147</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>3238666</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1622385</DepreciationAmt>
        <BookValueAmt>1616281</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>121374</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>121374</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3132234</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2596295</DepreciationAmt>
        <BookValueAmt>535939</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>89303</OtherCostOrOtherBasisAmt>
        <BookValueAmt>89303</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>2346670</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>CASH SURRENDER LIFE INSURANCE</Desc>
        <BookValueAmt>1915216</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>INTERCOMPANY PAYABLES</Desc>
        <BookValueAmt>-124794</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>1790422</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>POSTEMPLOYMENT BENEFITS</Desc>
        <Amt>1980216</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1980216</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MCG JAZZ ARCHIVE COLLECTION PRESERVES MORE THAN 30 YEARS OF JAZZ FOR FUTURE GENERATIONS. THE MARTIN LUTHER KING, JR PHOTO COLLECTION ARTISTICALLY PRESERVES A HISTORIC TIME PERIOD. THE OVERALL ART COLLECTION IS VITAL TO THE MISSION OF THE ORGANIZATION BECAUSE IT PROVIDES UNIQUE OPPORTUNITIES FOR URBAN YOUTH AND ADULTS TO SEE, DISCUSS, EVALUATE AND APPRECIATE ART. ART PROVIDES AN OPPORTUNITY FOR HISTORICAL AND CULTURAL DISCUSSION TO ADDRESS MODERN DAY ISSUES AND IT CAN BUILD AWARENESS AND BRIDGES BETWEEN DIFFERENT CULTURES. STUDYING AND VIEWING ART ALLOWS STUDENTS TO LEARN HOW TO PRODUCE ART AND PRESERVE HISTORY AND CULTURE THROUGH ART.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENDOWMENT FUNDS ARE TO BE USED TO SUPPORT THE OPERATIONS OF MCG YOUTH &amp; ARTS AND MCG JAZZ.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MBC AND ITS NONPROFIT AFFILIATES ARE ORGANIZED UNDER THE NONPROFIT CORPORATION LAW OF THE COMMONWEALTH OF PENNSYLVANIA. EACH NONPROFIT ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION AS PROVIDED BY THE INTERNAL REVENUE SERVICE. U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN A POSITION THAT IS UNCERTAIN. AN UNCERTAIN POSITION IS DEFINED AS ONE IN WHICH THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS FOR PERIODS AFTER 2021; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmtInd>1</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>0</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>1</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ALL MAILINGS, ON OUR WEBSITE, COURSE BOOKLETS, ETC, MCG USES THE FOLLOWING STATEMENT, 'WE ADMIT STUDENTS OF ANY RACE, SEX, NATIONAL ORIGIN, RELIGION, ETHNICITY, DISABILITY, SEXUAL ORIENTATION, GENDER IDENTITY, GENDER EXPRESSION OR ANY OTHER BEAUTIFUL IDENTIFIER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>MCG PROVIDES AN EXHIBITION THROUGH WHICH SCHOLARSHIPS PROVIDED BY OTHER HIGHER EDUCATION INSTITUTIONS AND FOUNDATIONS MAKE SCHOLARSHIP AWARDS. THE AWARD PROVIDERS DRAFT THE LANGUAGE THAT APPEARS ON THEIR APPLICATION FORMS OR APPROVES GENERAL MCG DESCRIPTIONS OF THE OPPORTUNITIES. MCG HAS A VERY SMALL SCHOLARSHIP FUND THAT IT MANAGES AND FROM WHICH IT OCCASIONALLY MAKES AWARDS. THESE AWARDS ARE ONLY AVAILABLE TO STUDENTS ENROLLED IN ITS PROGRAMS, AND THE NON-DISCRIMINATORY CLAUSE IN OUR BY-LAWS IS OBSERVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MCG YOUTH HAS A FEE-FOR-SERVICE CONTRACT WITH ALLEGHENY COUNTY DEPARTMENT FOR HUMAN SERVICES. MCG RECEIVES GRANT AWARDS FROM VARIOUS FEDERAL, STATE AND LOCAL AGENCIES. ALL MONIES ARE EXPENDED ACCORDING TO THE GRANT AGREEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <RecipientEIN>251842945</RecipientEIN>
        <IRCSectionDesc>501(C)3</IRCSectionDesc>
        <CashGrantAmt>127644</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>CAPITAL FUNDING</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER CRAFTSMEN'S GUILD ISSUES GRANTS SPECIFICALLY TO ITS AFFILIATED ORGANIZATIONS WHEN THE FUNDS MUST BE EXPENDED OR ASSETS ACQUIRED BY ITS AFFILIATES TO ACHIEVE GRANT OBJECTIVES. UNDER COMMON MANAGEMENT, IT WAS VERIFIED THAT THESE FUNDS WERE USED SPECIFICALLY FOR OPERATING OR CAPITAL SUPPORT, AS DESIGNATED BY THE GRANT AWARD. REPORTING WAS DONE AS REQUIRED BY THE ORIGINAL FUNDERS' REQUIREMENTS. IN ADDITION, MODEST CONTRIBUTIONS MAY BE MADE FROM TIME TO TIME TO OTHER 501(C)(3) TAX-EXEMPT ENTITIES WHOSE ACTIVITIES FURTHER THE MISSION OF MCG.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>WILLIAM E STRICKLAND JR</PersonNm>
        <TitleTxt>FOUNDER &amp; EXECUTIVE CHAIR</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>218486</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>396</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>18000</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>66419</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>303301</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN JENKINS</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>218653</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>871</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>17524</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>37832</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>274880</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARA BRUCE</PersonNm>
        <TitleTxt>VP &amp; CFO</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>155946</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>198</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>12476</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>168620</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARTIN ASHBY</PersonNm>
        <TitleTxt>EXECUTIVE PRODUCER</TitleTxt>
        <BaseCompensationFilingOrgAmt>123751</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>871</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>9974</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>23362</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>157958</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER CRAFTSMEN'S GUILD DOES NOT COMPENSATE THE CEO WHO IS REPORTED IN PART VII. COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGE IN FISCAL YEAR 2024 FOR THE CEO WAS APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>WILLIAM E STRICKLAND JR</PersonNm>
        <RelationshipWithOrgTxt>FOUNDER &amp; EXECUTIVE CHAIRMAN</RelationshipWithOrgTxt>
        <LoanPurposeTxt>PROMISSORY NOTE</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>403000</OriginalPrincipalAmt>
        <BalanceDueAmt>195163</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>195163</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <ArtHistoricalTreasuresGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>3636</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </ArtHistoricalTreasuresGrp>
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>42120</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>STUDENT TICKETS TO SHOWS</Desc>
        <ContributionCnt>6</ContributionCnt>
        <NoncashContributionsRptF990Amt>1599</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>DONATED CAMERAS AND EQUIPMENT</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>1150</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>RENTAL OF STEELPAN</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>500</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>PRINTER SUPPLIES</Desc>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>85</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMOUNTS REPORT IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY FOR THE YEAR ENDING JUNE 30, 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER CRAFTSMEN'S GUILD (MCG) IS COMPRISED OF MCG YOUTH AND MCG JAZZ. THE GOAL OF THE BROADER ORGANIZATION IS TO CREATE EMPOWERING ENVIRONMENTS TO FACILITATE A BETTER QUALITY OF LIFE FOR THE PEOPLE AND COMMUNITIES IT SERVES. MCG YOUTH EDUCATES AND INSPIRES YOUTH THROUGH THE ARTS, PRIMARILY SERVING STUDENTS FROM THE PITTSBURGH PUBLIC SCHOOL DISTRICT AS WELL AS LOCAL CHARTER SCHOOLS, CYBER SCHOOLS, AND MAGNET SCHOOLS. FURTHER, MCG YOUTH ALSO SERVES YOUTH WHO ARE IN ALLEGHENY COUNTY DEPARTMENT OF HUMAN SERVICES PROGRAMS. MCG YOUTH'S PROGRAMMING IS STUDIO-BASED AND USES THE ARTS TO REMIND PARTICIPANTS OF THEIR INHERENT WORTH. MCG JAZZ PRESERVES, PRESENTS, AND PROMOTES JAZZ AS A UNIQUELY AMERICAN ART FORM. THE ORGANIZATION PRESENTS AN ANNUAL LIVE, JAZZ CONCERT SERIES FROM SEPTEMBER TO MAY, FEATURING WORLD-RENOWNED JAZZ ARTISTS. MCG JAZZ ALSO PROVIDES JAZZ EDUCATION PROGRAMS, INCLUDING SCHOOL OF SWING; OFFERS RECORDING AND PRODUCTION SERVICES; AND HOUSES ONE OF THE LARGEST SINGLE VENUE ARCHIVES FOR LIVE JAZZ AUDIO AND VIDEO RECORDINGS. AS PART OF ITS WORK, MCG JAZZ PROMOTES CULTURAL DISCOVERY BY CONNECTING DIVERSE, ACCOMPLISHED ARTISTS TO THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, ALL OF THE POWERS OF THE BOARD OF DIRECTORS EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO AMEND OR REPEAL THE BYLAWS OR TO ADOPT NEW BYLAWS; TO FILL VACANCIES IN, CHANGE THE NUMBER OF, OR REMOVE MEMBERS OF THE BOARD OF DIRECTORS; OR TO DISSOLVE, REMOVE MEMBERS OR CHANGE THE NUMBER OF, OR FILL VACANCIES IN, THE EXECUTIVE COMMITTEE; OR TO AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS SHALL NOT BE AMENDABLE OR REPEALABLE. IT SHALL BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SUPERVISE THE OPERATIONS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. ANY ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE RATIFIED BY THE BOARD OF DIRECTORS AT ITS MEETINGS NEXT FOLLOWING THE ACTION. THE EXECUTIVE COMMITTEE MAY, IN ITS DISCRETION, DELEGATE TO THE PRESIDENT OF THE CORPORATION OR TO A SUBCOMMITTEE DETAILS OF OPERATION OR EXPENDITURES OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>LIFETIME &amp; EMERITUS BOARD MEMBERS CAN ATTEND MEETINGS AND PROVIDE INPUT. HOWEVER, THEY CANNOT VOTE. LIFETIME: NANCY L. BROMALL, MICHAEL A. BRYSON, GEORGE FECHTER, DIANA JANNETTA, DON ALAN LINZER, JOHN PELUSI, MICHAEL SCHURKO, WILLIAM E. STRICKLAND JR., DORIS CARSON WILLIAMS. EMERITUS: AMY ATKINSON, BRIAN D. AIELLO, SCOTT G. BROWN ESQ., CAROLYN BYHAM, ANTHONY L. BUCCI, DOROTHY A. DAVIS ESQ., M. ELISE HYLAND, CHERREE JOHNSON, GREGORY JORDAN, SCOTT M. LAMMIE, CLAUDETTE R. LEWIS, GLENN R. MAHONE, DAVID L. MOTLEY, MARK NORDENBERG, LISA PETERS, ROBERT N. PIERCE, JR., NANCY L. RACKOFF ESQ., THEODORE ROBERTS JR., CLIFFORD R. ROWE JR., VINCENT SANDS, SUSAN BAKER SHIPLEY, TONY TORRES, NICHOLAS D. VARISCHETTI, LAUREN E. WEDDELL, CPA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS RELATIONSHIP: WILLIAM E. STRICKLAND, JR., KEVIN JENKINS, AND MARA BRUCE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CORPORATION HAS ONE MEMBER WITH FULL VOTING RIGHTS, WHICH IS MANCHESTER BIDWELL CORPORATION (THE "MEMBER"), A PENNSYLVANIA NONPROFIT CORPORATION AND A PUBLIC CHARITY EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE CODE. THE PRIVILEGES OF THE MEMBER MAY BE EXERCISED ONLY BY THE BOARD OF DIRECTORS OF THE MEMBER OR SUCH REPRESENTATIVE(S) OF THE MEMBER AS MAY BE DESIGNATED FOR SUCH PURPOSE BY THE MEMBER IN WRITING TO THE PRESIDENT OR SECRETARY OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER BIDWELL CORPORATION, SOLE MEMBER, HAS THE AUTHORITY TO APPOINT AND REMOVE ALL OF THE DIRECTORS AND OFFICERS OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ADDITION TO THOSE RIGHTS AND PRIVILEGES ACCORDED TO MEMBERS UNDER THE PENNSYLVANIA NONPROFIT CORPORATION LAW OF 1988 (THE LAW"), THE MEMBER, MANCHESTER BIDWELL CORPORATION, SHALL HAVE THE FOLLOWING RESERVED POWERS: (A) THE AUTHORITY TO APPOINT AND REMOVE ALL OF THE DIRECTORS AND OFFICERS OF THE CORPORATION; (B) THE AUTHORITY TO COORDINATE POLICY AND LONG-RANGE STRATEGIC AND FINANCIAL PLANNING OF THE CORPORATION; (C) THE AUTHORITY TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS OF THE CORPORATION; (D) THE AUTHORITY TO CREATE AND APPOINT MEMBERS TO COMMITTEES WITHIN THE CORPORATION; (E) THE AUTHORITY TO MONITOR AND AUDIT COMPLIANCE WITH THE MEMBER'S DIRECTIVES AND POLICIES BY THE CORPORATION; (F) THE AUTHORITY TO ESTABLISH BUDGETS OF THE CORPORATION; (G) THE AUTHORITY TO APPROVE ASSET TRANSFERS BY THE CORPORATION; (H) THE AUTHORITY TO DIRECT SERVICES, ENTER BINDING AGREEMENTS, AND SET OR APPROVE FEES AND PRICES ON BEHALF OF THE CORPORATION; AND (I) THE AUTHORITY TO REALLOCATE INCOME AND EXPENSES AMONG AFFILIATES TO ASSURE FINANCIAL INTEGRATION AND ACHIEVE MUTUAL OBJECTIVES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, SENIOR DIRECTOR OF FINANCE, AND THE AUDIT COMMITTEE OF MANCHESTER BIDWELL CORPORATION. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE APPROVAL OF THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST FORM IS REGULARLY UPDATED BY THE BOARD OF DIRECTORS. ANY RELATIONSHIP CHANGES ARE REVIEWED FOR CONFLICTS AND ADEQUATELY RESOLVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER CRAFTSMEN'S GUILD DOES NOT COMPENSATE THE FOUNDER, CEO, OR CFO WHO ARE REPORTED IN PART VII. COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGES IN FISCAL YEAR 2024 FOR THE CEO AND CFO WERE APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL FORMS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11C:</FormAndLineReferenceDesc>
        <ExplanationTxt>IN THE FY24 TAX YEAR, AN UPDATE WAS MADE TO EXPENSE ACCOUNTING FEES IN THE YEAR THAT THE SERVICES ARE PROVIDED. IN PRIOR YEARS, ACCOUNTING FEES HAD BEEN ACCRUED IN THE YEAR TO WHICH THE FEES RELATED. THE CHANGE IS CONSISTENT WITH GAAP TREATMENT. IN FY23 THE ACCOUNTING FEES HAD BEEN OVER-ACCRUED AND REQUIRED AN ADJUSTMENT IN THE CURRENT YEAR. AS A RESULT, IN FY24, ACCOUNTING FEES ARE REPORTED LOWER THAN ACTUAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS HAD NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>