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        <Desc>HEAD START AND EARLY HEAD START - UNITED PLANNING ORGANIZATION'S (UPO) HEAD START PROGRAM WAS INITIATED IN 1964 AND WAS ONE OF THE FIRST PILOT PROGRAMS IN THE UNITED STATES. IN 2012, THE UPO OFFICE OF EARLY LEARNING (UPO-OEL) WAS AWARDED A BIRTH-TO-FIVE GRANT THAT PROVIDES SEAMLESS SERVICES FOR 1,200 CHILDREN AGES 6 WEEKS TO 3 YEARS OLD INCLUDING EXPECTING FAMILIES. UPO-OEL DIRECTLY OPERATES 17 EARLY LEARNING CENTERS AND PARTNERS WITH FIVE (5) NONPROFIT CHILDCARE AGENCIES THAT HAVE CONTRACTS. UPO IS THE LARGEST PROVIDER OF EARLY HEAD START (EHS) SERVICES IN WASHINGTON, DC. UPO-OEL IS ALSO A HUB FOR THE OFFICE OF THE STATE SUPERINTENDENT (0SSE) QUALITY IMPROVEMENT NETWORK (QIN) EARLY HEAD START CHILDCARE PARTNERSHIP INITIATIVE. THE QIN-HUB INITIATIVE PROVIDES TRAINING AND TECHNICAL ASSISTANCE TO 12 EARLY LEARNING AND 14 FAMILY EARLY LEARNING PARTNERS IN DC TO SUPPORT THEM IN IMPLEMENTING HIGH QUALITY SERVICES FOR 466 FUNDED CHILDREN. THE QIN-HUB IS A QUALITITY IMPROVEMENT NETWORK INITIATIVE. HEAD START AND EARLY HEAD START ARE EDUCATIONAL PROGRAMS THAT PROVIDE COMPREHENSIVE SERVICES FOR CHILDREN AND FAMILIES.</Desc>
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        <PersonNm>LOREN COX</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>NKOSI BRADLEY</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT THORNE</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTIAN CLANSKY</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SALIM K ADOFO</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SHAKIRA HEMPHILL</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>REGINALD BLACK</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER PARK PHD</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BARBARA BOVBJERG</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL AUSTIN</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>LAFAYETTE BARNES</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREA D THOMAS</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DIANNA GUINYARD</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL OFORI-ADDO</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES AKINMADE</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SYRITA ROBINSON</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <ContractorCompensationGrp>
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            <BusinessNameLine1Txt>CSI CORPORATION</BusinessNameLine1Txt>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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        <ContractorAddress>
          <USAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ALIGN STAFFING</BusinessNameLine1Txt>
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          <USAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>MARLA BANKS</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>425 ARDORSHSDE TRACE</AddressLine1Txt>
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        <ProgramServicesAmt>69092</ProgramServicesAmt>
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        <ProgramServicesAmt>141771</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>1531218</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>11411</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>OTHER</Desc>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>40840670</ProgramServicesAmt>
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        <EOYAmt>3906363</EOYAmt>
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        <EOYAmt>10604545</EOYAmt>
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        <EOYAmt>2284580</EOYAmt>
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        <EOYAmt>901442</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
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        <CurrentTaxYearMinus1YearAmt>204</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>204</CurrentTaxYearAmt>
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      <PublicSupportPY170Pct>0.99610</PublicSupportPY170Pct>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
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        <EndYearBalanceAmt>36466</EndYearBalanceAmt>
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        <BeginningYearBalanceAmt>30916</BeginningYearBalanceAmt>
        <ContributionsAmt>900</ContributionsAmt>
        <EndYearBalanceAmt>31816</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>27891</BeginningYearBalanceAmt>
        <ContributionsAmt>3025</ContributionsAmt>
        <EndYearBalanceAmt>30916</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <ContributionsAmt>27891</ContributionsAmt>
        <EndYearBalanceAmt>27891</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>1295520</OtherCostOrOtherBasisAmt>
        <BookValueAmt>1295520</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>15643231</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>13239543</DepreciationAmt>
        <BookValueAmt>2403688</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>882483</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>779883</DepreciationAmt>
        <BookValueAmt>102600</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3436048</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3331493</DepreciationAmt>
        <BookValueAmt>104555</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3906363</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>45630765</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>3117336</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>3117336</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>42513429</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>42513429</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>51999925</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>3117336</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>3117336</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>48882589</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>48882589</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>UPO PERFORMED AN EVALUATION OF UNCERTAINTY IN INCOME TAXES FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
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        <Event1Nm>MLK JR. BREAKFAST</Event1Nm>
        <GrossReceiptsEvent1Amt>180947</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>180947</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent2Amt>11782</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>30931</FoodAndBeverageEvent2Amt>
        <OtherDirectExpensesEvent2Amt>9588</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>180947</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>180947</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>11782</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>30931</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9588</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>52301</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>128646</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SPANISH EDUCATIONAL DEVELOPMENT CTR EHS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4110 KANSAS AVE NW</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>200145704</ZIPCd>
        </USAddress>
        <RecipientEIN>237147887</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>272800</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>EARLY LEARNING</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>JEWEL'S NEW BEGINNING LEARNING CENTER LLC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3927 SOUTH CAPITOL ST SW</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20032</ZIPCd>
        </USAddress>
        <RecipientEIN>300786382</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>132749</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>EARLY LEARNING</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEWLEN EARLY CHILDHOOD SCHOOL REDINESS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>CTR 2 1725 MICHIGAN AVENUE NE</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20017</ZIPCd>
        </USAddress>
        <RecipientEIN>844075585</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>101760</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>EARLY LEARNING</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ST PHILIP'S CHILD DEVELOPMENT CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2001 14TH STREET SE</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20020</ZIPCd>
        </USAddress>
        <RecipientEIN>550813533</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>78614</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>EARLY LEARNING</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CRYSTAL CHILD DEVELOPMENT CENTER INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>866 YUMA STREET SE</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20032</ZIPCd>
        </USAddress>
        <RecipientEIN>300994666</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>32640</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>EARLY LEARNING</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEWLEN EDUCATIONAL SERVICES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>405 RIGGS ROAD NE</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20011</ZIPCd>
        </USAddress>
        <RecipientEIN>261485151</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>55680</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>EARLY LEARNING</PurposeOfGrantTxt>
      </RecipientTable>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>MLK SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>17</RecipientCnt>
        <CashGrantAmt>45472</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>UPO HAS A TRACKING SYSTEM TO ACCOUNT AND MONITOR EACH FEDERAL AND OTHER FUNDS RECEIVED AND EXPENDED AND THE FEDERAL PROGRAMS UNDER WHICH THEY WERE RECEIVED. UPO HAS A SYSTEM IN PLACE TO COMPLY AND COMPLIED WITH OCB 2 CFR PART 200 THE UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, THE UNIFORM GUIDANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <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>ANDREA D THOMAS</PersonNm>
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        <BaseCompensationFilingOrgAmt>216670</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>12127</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>7104</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>235901</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANIEL OFORI-ADDO</PersonNm>
        <TitleTxt>CHIEF IMPACT OFFICER</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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        <DeferredCompensationFlngOrgAmt>9825</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>195159</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>SYRITA ROBINSON</PersonNm>
        <TitleTxt>VICE PRESIDENT - OFFICE OF EARLY LEA</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHARLES AKINMADE</PersonNm>
        <TitleTxt>VICE PRESIDENT - FINANCE &amp; CFO</TitleTxt>
        <BaseCompensationFilingOrgAmt>162254</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>9067</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>171321</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DIANNA GUINYARD</PersonNm>
        <TitleTxt>VICE PRESIDENT - OPERATIONS</TitleTxt>
        <BaseCompensationFilingOrgAmt>150507</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>8368</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>7104</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>165979</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    </IRS990ScheduleJ>
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        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>DISTRICT OF COLUMBIA ENTERPRIZE ZONE BOND</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>526001131</BondIssuerEIN>
        <BondIssuedDt>2005-09-01</BondIssuedDt>
        <IssuePriceAmt>11500000</IssuePriceAmt>
        <PurposeDesc>PURCHASE ORGANIZATION'S HEADQUARTERS AND BUILD TWO NEW COMMUNITY BUILDINGS</PurposeDesc>
        <DefeasedInd>0</DefeasedInd>
        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <BondDefeasedAmt>11500000</BondDefeasedAmt>
        <IssuanceCostsFromProceedsAmt>230000</IssuanceCostsFromProceedsAmt>
        <CapitalExpendituresAmt>11270000</CapitalExpendituresAmt>
        <SubstantialCompletionYr>2004</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>1</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>0</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>0</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>0</RebateNotDueYetInd>
        <ExceptionToRebateInd>1</ExceptionToRebateInd>
        <NoRebateDueInd>0</NoRebateDueInd>
        <VariableRateIssueInd>1</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>0</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>0</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>0</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS HAS MEMBERS AS DEFINED IN ITS BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DELEGATE, DISTRICT OF COLUMBIA, U.S. HOUSE OF REPRESENTATIVES SHALL DESIGNATE ONE (1) REPRESENTATIVE AND THE MAYOR OF THE DISTRICT OF COLUMBIA SHALL DESIGNATE SIX (6) RESPRESENTATIVES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE UPO BOARD OF DIRECTORS. IT IS THEN RECOMMENDED BY THE COMMITTEE FOR APPROVAL BY THE EXECUTIVE COMMITTEE AND THE FULL BOARD OF DIRECTORS. ALL BOARD MEMBERS RECEIVE A COPY OF THE DRAFT FORM 990 BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>UPO'S BOARD OF DIRECTORS AND OFFICERS ARE REQUIRED TO REVIEW AND COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. EVERY EMPLOYEE IS PROVIDED WITH AN EMPLOYEE HANDBOOK, WHICH OUTLINES THE CONFLICT OF INTEREST POLICY. EVERY EMPLOYEE IS REQUIRED TO SIGN AN ACKNOWLEDGEMENT FORM FOR THE RECEIPT OF THE EMPLOYEE HANDBOOK. UPO BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY SITUATION THAT INVOLVES AN APPEARANCE OF A CONFLICT OF INTEREST OR IMPROPRIETY. BOARD MEMBERS LIST THESE DISCLOSURES AT THE END OF THE POLICY THAT IS PROVIDED ANNUALLY AS MENTIONED ABOVE. THE FOLLOWING PROCESS IS IMPLEMENTED IN A REASONABLE MANNER AND IS FOLLOWED FOR ALL PROHIBITED AND RELATED PARTY TRANSACTIONS: 1. THE NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE OF BOARD MEMBERS COMPOSED ENTIRELY OF INDIVIDUALS, WHO HAVE NO INVOLVEMENT WITH ANY PROHIBITED OR RELATED PARTY TRANSACTIONS ("INDEPENDENT BOARD MEMBERS"), SHALL REVIEW, IN COMMUNICATION WITH THE UPO PRESIDENT &amp; CEO, ALL RELATED PARTY TRANSACTIONS OF BOARD MEMBERS, INCLUDING THOSE THAT MAY BE PROHIBITED PURSUANT TO THE CONFLICT OF INTEREST POLICY. 2. THE NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE, WITH THE ADVICE OF LEGAL COUNSEL AS NECESSARY, DETERMINES WHETHER A RELATED PARTY TRANSACTION IS A PROHIBITED TRANSACTION. 3. IF THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE DETERMINES THAT THE TRANSACTION IS PROHIBITED, THEN THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE SHALL RECOMMEND: (I) NOT TO ENTER INTO THE TRANSACTION (II) THE RESIGNATION OF THE BOARD MEMBER ASSOCIATED WITH THE PROHIBITED TRANSACTION OR (III) OTHER ACTION AS APPROPRIATE DEPENDING ON THE FACTS. IN MAKING THIS DETERMINATION, THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE SHALL DETERMINE WHETHER, ALL FACTORS CONSIDERED, THE TRANSACTION IS FAIR AND REASONABLE TO, AND IS IN THE BEST INTEREST OF UPO. THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE SHALL REVIEW, WHERE APPROPRIATE, INFORMATION CONCERNING ALTERNATIVES TO THE TRANSACTION COMPARABLE TRANSACTIONS ENTERED INTO BY OTHER PARTIES AND ORGANIZATIONS AND/OR INDEPENDENT APPRAISALS, AND ANY OTHER RELEVANT FACTORS. FOR THIS PURPOSE, A "TRANSACTION" MAY INCLUDE AN ONGOING BUSINESS, CONTRACTUAL, OR GRANT RELATIONSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>UPO HAS A COMPENSATION COMPARABILITY SCALE TO DETERMINE APPROPRIATE SALARIES. THE SCALE WAS PREPARED USING NATIONAL AND LOCAL DATA OF NOTFORPROFITS WHOSE MISSIONS ARE FOCUSED ON COMMUNITY SERVICES. THE BOARD APPROVES THE HIRING AND COMPENSATION PACKAGE OF THE PRESIDENT &amp; CEO AND OTHER OFFICERS OF UPO. THE LAST COMPENSATION REVIEW TOOK PLACE IN MAY 2015.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPO HAS A COMPENSATION COMPARABILITY SCALE TO DETERMINE APPROPRIATE SALARIES. THE SCALE WAS PREPARED USING NATIONAL AND LOCAL DATA OF NOT-FOR-PROFITS WHOSE MISSIONS ARE FOCUSED ON COMMUNITY SERVICES. THE BOARD APPROVES THE HIRING AND COMPENSATION PACKAGE OF THE PRESIDENT &amp; CEO AND OTHER OFFICERS OF UPO. THE LAST COMPENSATION REVIEW TOOK PLACE IN MAY 2015.</ExplanationTxt>
      </SupplementalInformationDetail>
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