﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T00:18:28-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>911663574</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LARSON GROSS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2211 RIMLAND DR 422</AddressLine1Txt>
        <CityNm>BELLINGHAM</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98226</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311579359</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE ARC OF WHATCOM COUNTY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARCO</BusinessNameControlTxt>
      <PhoneNum>3607150170</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2602 MCLEOD RD</AddressLine1Txt>
        <CityNm>BELLINGHAM</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98225</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MELISSA BARTEL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3607150170</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVE FORBES - CPA</PreparerPersonNm>
      <PTIN>P00012098</PTIN>
      <PhoneNum>3607344280</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>MELISSA BARTEL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2602 MCLEOD RD</AddressLine1Txt>
        <CityNm>BELLINGHAM</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98225</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>397682</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.ARCWHATCOM.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1936</FormationYr>
      <LegalDomicileStateCd>WA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO IMPROVE THE QUALITY OF LIFE, INCREASE THE INDEPENDENCE, AND ASSURE THE FULL INCLUSION IN THE (CONTINUED) COMMUNITY OF ALL PERSONS WITH DEVELOPMENTAL DISABILITIES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>14</TotalEmployeeCnt>
      <TotalVolunteersCnt>68</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>324315</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>278991</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>6026</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>5003</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>68909</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>73302</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>399250</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>357296</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>272882</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>261498</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>646</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>122391</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>150761</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>395273</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>412259</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>3977</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-54963</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>4020952</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>3956718</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>60250</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>50979</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3960702</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3905739</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO IMPROVE THE QUALITY OF LIFE, INCREASE THE INDEPENDENCE, AND ASSURE THE FULL INCLUSION IN THE COMMUNITY OF ALL PERSONS WITH DEVELOPMENTAL DISABILITIES.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>163966</ExpenseAmt>
      <Desc>PARENT COALITION AND SELF-ADVOCACY PROVIDES LEADERSHIP SUPPORT FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES AND THEIR PARENTS/GUARDIANS. THE GOAL IS TO ENABLE PERSONS WITH DEVELOPMENTAL DISABILITIES AND THE PARENTS/GUARDIANS TO BECOME EFFECTIVE AND INVOLVED IN ACCESSING SERVICES. SELF-ADVOCATES ARE PEOPLE WITH DEVELOPMENTAL DISABILITIES WHO SPEAK UP FOR THEMSELVES AND OTHERS. INFORMATION, EDUCATION &amp; TRAINING EMPOWERS PEOPLE TO NAVIGATE COMPLEX SERVICE SYSTEMS &amp; LIVE A FULFILLING LIFE IN THE COMMUNITY. PROVIDED 10 EDUCATIONAL NEWSLETTERS &amp; FREQUENT ELECTRONIC ALERTS WITH TIMELY INFORMATION ON ACTIVITIES, TRAININGS &amp; EVENTS TO 2,523 FAMILIES, INDIVIDUALS &amp; PROVIDERS. PROVIDED TECHNICAL ASSISTANCE, RESOURCES &amp; SUPPORT TO 121 EDUCATORS AND COMMUNITY ORGANIZATIONS. PROVIDED ONE ON (CONTINUED) ONE INFORMATION &amp; EDUCATION TO 1,645 INDIVIDUALS, PARENTS &amp; CARGIVERS. INCLUSION ADVOCACY, DISABILITY AWARENESS &amp; OUTREACH TO OVER 423 COMMUNITY MEMBERS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>91092</ExpenseAmt>
        <Desc>PARENT TO PARENT PROVIDES EMOTIONAL SUPPORT &amp; INFORMATION ABOUT DISABILITIES AND COMMUNITY RESOURCES TO PARENTS &amp; CAREGIVERS WHO ARE LEARNING ABOUT &amp;/OR SEEKING NEW INFORMATION ABOUT THEIR CHILD'S DISABILITY OR CHRONIC HEALTH CONDITION. TRAINED VETERAN PARENTS (HELPING PARENTS) PROVIDE ONE TO ONE EMOTIONAL AND INFORMATIONAL SUPPORT TO NEW OR REFERRED PARENTS WHO HAVE A CHILD WITH SIMILAR NEEDS. PROVIDED SUPPORT TO 228 PARENTS THROUGH 33 SUPPORT MEETINGS. PROVIDED ONE TO ONE SUPPORT, INFORMATION AND RESOURCES TO 1,028 PARENTS OR CAREGIVERS. WE HAVE 84 TRAINED HELPING PARENT VOLUNTEERS. MATCHED 20 PARENTS WHO RECENTLY LEARNED THEIR CHILD HAS A DISABILITY TO A HELPING PARENT MENTOR. PROVIDED NETWORKING, CONNECTIONS &amp; INFORMATION TO 588 PEOPLE THROUGH FAMILY SOCIAL EVENTS. PROVIDED ONE ON ONE SUPPORT, (CONTINUED) INFORMATION &amp; RESOURCES TO 548 SPANISH SPEAKING PARENTS AND CAREGIVERS. SENT 4 PADRES A PADRES NEWSLETTERS TO 160 SPANISH SPEAKING FAMILIES.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>48583</ExpenseAmt>
        <Desc>WHATCOM TAKING ACTION IS A COLLABORATIVE COMPRISED OF COMMUNITY LEADERS, PARENTS, SERVICE AND CARE PROVIDERS. TOGETHER WE ARE BUILDING AN INTEGRATED SYSTEM OF CARE &amp; SUPPORT THAT LOCAL FAMILIES CAN ACCESS EASILY AND EFFICIENTLY. AS LEAD AGENCY FOR WHATCOM TAKING ACTION, THE ARC OF WHATCOM COUNTY HAS HELPED BUILD, ENHANCE &amp; MAXIMIZE COMMUNITY PARTNERSHIPS TO SERVE CHILDREN WITH SPECIAL HEALTH CARE NEEDS, IMPROVED HEALTH AND DEVELOPMENTAL OUTCOMES BY ENGAGING FAMILIES AS PARTNERS, LEADERS &amp; AGENTS OF CHANGE IN LOCAL POLICY-MAKING. IMPROVED CARE-COORDINATION AND SUPPORTED MEDICAL HOME ACTIVITIES. PROVIDED DIRECT SUPPORT FOR 260 FAMILIES GOING THROUGH THE DEVELOPMENTAL EVALUATION PROCESS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>303641</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>1</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</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>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">0</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>1</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>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>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>14</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>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>0</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>WA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>BEVERLY PORTER</PersonNm>
        <PhoneNum>3607150170</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2602 MCLEOD RD</AddressLine1Txt>
          <CityNm>BELLINGHAM</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98225</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELISSA BARTEL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN JEWELL</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>JASON MCGILL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELLEN POSEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARGARET JAHN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELANIE HARTLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DALE WHIPPLE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARAH GODWIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BEVERLY PORTER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>63711</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>63711</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>981</MembershipDuesAmt>
      <FundraisingAmt>12883</FundraisingAmt>
      <RelatedOrganizationsAmt>3700</RelatedOrganizationsAmt>
      <GovernmentGrantsAmt>179102</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>82325</AllOtherContributionsAmt>
      <TotalContributionsAmt>278991</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>5003</TotalRevenueColumnAmt>
        <ExclusionAmt>5003</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>111898</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>38681</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>73217</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>73217</TotalRevenueColumnAmt>
        <ExclusionAmt>73217</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>1305</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>12883</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>1705</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-400</TotalRevenueColumnAmt>
        <ExclusionAmt>-400</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>485</TotalRevenueColumnAmt>
        <ExclusionAmt>485</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>485</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>357296</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>78305</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>63711</TotalAmt>
        <ProgramServicesAmt>62437</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1274</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>175502</TotalAmt>
        <ProgramServicesAmt>152686</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22816</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>1015</TotalAmt>
        <ManagementAndGeneralAmt>1015</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>21270</TotalAmt>
        <ProgramServicesAmt>18930</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2340</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>480</TotalAmt>
        <ManagementAndGeneralAmt>480</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>5956</TotalAmt>
        <ManagementAndGeneralAmt>5956</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>16153</TotalAmt>
        <ProgramServicesAmt>5977</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9530</ManagementAndGeneralAmt>
        <FundraisingAmt>646</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10542</TotalAmt>
        <ProgramServicesAmt>10542</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>12028</TotalAmt>
        <ProgramServicesAmt>12028</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>41438</TotalAmt>
        <ProgramServicesAmt>27349</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14089</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>808</TotalAmt>
        <ProgramServicesAmt>663</ProgramServicesAmt>
        <ManagementAndGeneralAmt>145</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>590</TotalAmt>
        <ManagementAndGeneralAmt>590</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>42687</TotalAmt>
        <ManagementAndGeneralAmt>42687</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>7049</TotalAmt>
        <ManagementAndGeneralAmt>7049</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>9798</TotalAmt>
        <ProgramServicesAmt>9798</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES</Desc>
        <TotalAmt>1831</TotalAmt>
        <ProgramServicesAmt>1831</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENSE AND OTHER DUES</Desc>
        <TotalAmt>1350</TotalAmt>
        <ProgramServicesAmt>1350</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>51</TotalAmt>
        <ProgramServicesAmt>50</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>412259</TotalAmt>
        <ProgramServicesAmt>303641</ProgramServicesAmt>
        <ManagementAndGeneralAmt>107972</ManagementAndGeneralAmt>
        <FundraisingAmt>646</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>4707</BOYAmt>
        <EOYAmt>9060</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>688735</BOYAmt>
        <EOYAmt>642131</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>42250</BOYAmt>
        <EOYAmt>77489</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>6702</BOYAmt>
        <EOYAmt>12028</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>3794029</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>690001</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>3167091</BOYAmt>
        <EOYAmt>3104028</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>111467</BOYAmt>
        <EOYAmt>111982</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>4020952</BOYAmt>
        <EOYAmt>3956718</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>12039</BOYAmt>
        <EOYAmt>10923</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>48211</BOYAmt>
        <EOYAmt>40056</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>60250</BOYAmt>
        <EOYAmt>50979</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>3862364</BOYAmt>
        <EOYAmt>3807401</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>98338</BOYAmt>
        <EOYAmt>98338</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3960702</BOYAmt>
        <EOYAmt>3905739</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>4020952</BOYAmt>
        <EOYAmt>3956718</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-54963</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>395956</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>328556</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>295596</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>324315</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>278991</CurrentTaxYearAmt>
        <TotalAmt>1623414</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>395956</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>328556</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>295596</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>324315</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>278991</CurrentTaxYearAmt>
        <TotalAmt>1623414</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1623414</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>95568</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105766</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>110520</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>117265</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>116901</CurrentTaxYearAmt>
        <TotalAmt>546020</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>620</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>485</CurrentTaxYearAmt>
        <TotalAmt>1105</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>2170539</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>3755</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.74790</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.76290</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">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>105392</BeginningYearBalanceAmt>
        <ContributionsAmt>1950</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>633</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>107975</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>100785</BeginningYearBalanceAmt>
        <ContributionsAmt>4000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>607</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>105392</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>92589</BeginningYearBalanceAmt>
        <ContributionsAmt>10400</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-2204</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>100785</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>84715</BeginningYearBalanceAmt>
        <ContributionsAmt>7129</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>745</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>92589</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>82709</BeginningYearBalanceAmt>
        <ContributionsAmt>1200</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>806</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>84715</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <PrmnntEndowmentBalanceEOYPct>1.00000</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>667000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>667000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>2260540</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>480712</DepreciationAmt>
        <BookValueAmt>1779828</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>828523</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>171323</DepreciationAmt>
        <BookValueAmt>657200</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>37966</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>37966</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3104028</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>DANIEL AARON LLC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SEE BELOW</RelationshipDescriptionTxt>
        <TransactionAmt>11688</TransactionAmt>
        <TransactionDesc>RENTAL OF OFFICE SPACE</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>DANIEL AARON LLC RENTS OFFICE SPACE TO THE ORGANIZATION. BOARD MEMBER SARAH GODWIN IS A PART OWNER OF DANIEL AARON LLC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS SUSAN JEWELL AND SARAH GODWIN ARE IN BUSINESS TOGETHER OUTSIDE OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE TWO CLASSES OF MEMBERS: FAMILY AND INDIVIDUAL. EACH CLASS HAS ONE VOTE. MEMBERS ELECT THE BOARD OF DIRECTORS AND APPROVE CHANGES TO THE GOVERNING DOCUMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE ON SIGNIFICANT DECISIONS OF THE BOARD SUCH AS BY-LAW CHANGES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE FORM 990 WITH THE TREASURER. AFTER THE BOARD OF DIRECTORS APPROVES THE FORM 990, THE FORM 990 IS THEN SIGNED BY AN OFFICER ON THE BOARD OF DIRECTORS AND FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>A DISCLOSURE AND CONFLICT OF INTERESTS QUESTIONNAIRE IS COMPLETED BY EACH STAFF AND MEMBER OF THE BOARD OF DIRECTORS AT ASSOCIATION WITH THE ORGANIZATION. SHOULD THERE BE A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS PROHIBITS ANY PARTICIPATION IN THE GOVERNING BOARD'S DELIBERATIONS AND DECISIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS ANNUALLY THE COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION IS DETERMINED USING DATA FROM SIMILAR POSITIONS WITH SIMILAR NON-PROFITS, MEASURED AGAINST PERFORMANCE AND OUTCOME, AND GIVEN CONSIDERATION ON THE ARC'S OVERALL ANNUAL BUDGET. COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>IT IS THE POLICY OF THE ARC OF WHATCOM COUNTY THAT GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>