<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-16T16:02:23-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>609010134</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RICHARD COLINS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>611 GATEWAY BLVD 120</AddressLine1Txt>
        <CityNm>SOUTH SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94080</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>870856460</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EMPATHY IN NATURE PROJECT INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EMPA</BusinessNameControlTxt>
      <PhoneNum>6193922465</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3619 ALBERT STREET</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92103</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANGELINA GIOVANNINI</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6193922465</PhoneNum>
      <SignatureDt>2023-11-14</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANGELINA</PersonFirstNm>
        <PersonLastNm>GIOVANNINI</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CARLO DE GUZMAN EA</PreparerPersonNm>
      <PTIN>P01718105</PTIN>
      <PhoneNum>4152988880</PhoneNum>
      <PreparationDt>2023-11-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>ANGELINA GIOVANNINI</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>3619 ALBERT STREET</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92103</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1400000</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.EMPATHYINNATURE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2021</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>EMPATHY IN NATURE PROJECT, INC. WAS ESTABLISHED (I) TO EDUCATE PRE-SCHOOL AGE CHILDREN FOR THE PURPOSE OF IMPROVING AND DEVELOPING THEIR CAPABILITIES USING INCLUSIVE AND ACCESSIBLE METHODS INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (II) TO DEVELOP NEW MODELS OF PRE-SCHOOL EDUCATION INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (III) TO OPERATE A PRE-SCHOOL WITH A REGULAR FACULTY AND CURRICULUM WITH REGULARLY ENROLLED STUDENTS OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>30</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>100000</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1400000</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>100000</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1400000</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>12659</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>119014</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>66583</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>174637</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>79242</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>293651</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>20758</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>1106349</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>21761</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1127505</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1003</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>100</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>20758</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1127405</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>EMPATHY IN NATURE PROJECT, INC. WAS ESTABLISHED (I) TO EDUCATE PRE-SCHOOL AGE CHILDREN FOR THE PURPOSE OF IMPROVING AND DEVELOPING THEIR CAPABILITIES USING INCLUSIVE AND ACCESSIBLE METHODS INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (II) TO DEVELOP NEW MODELS OF PRE-SCHOOL EDUCATION INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (III) TO OPERATE A PRE-SCHOOL WITH A REGULAR FACULTY AND CURRICULUM WITH REGULARLY ENROLLED STUDENTS OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>278944</ExpenseAmt>
      <Desc>THE ORGANIZATION IS PREPARING TO OPEN AND OPERATE A PRE-SCHOOL, BUT THE PRE-SCHOOL HAS HAS NOT YET OPENED. ONCE THE PRE-SCHOOL OPENS, THE ORGANIZATION SHALL OPERATE AN EDUCATIONAL PRE-SCHOOL SERVING APPROXIMATELY 40 STUDENTS THAT WILL PROVIDE A REGULARLY SCHEDULED CURRICULUM, A REGULAR FACULTY OF QUALIFIED TEACHERS, A REGULARLY ENROLLED STUDENT BODY, AND FACILITIES WHERE EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. TO PREPARE FOR THE OPENING OF THE PRE-SCHOOL, THE ORGANIZATION SHALL EITHER LEASE OR PURCHASE LAND AND CONSTRUCT /RENOVATE BUILDINGS TO HOST THE PRE- SCHOOL. THE ORGANIZATION WILL ENGAGE PHD EDUCATIONAL EXPERTS SPECIALIZING IN EARLY CHILDHOOD DEVELOPMENT AND TEACHERS SPECIALIZING IN OUTDOOR-BASED LEARNING AS CONSULTANTS TO DEVELOP CURRICULUM FOR THE SCHOOL. THE PRE- SCHOOL WILL START BY OFFERING SOCIALEMOTIONAL, OUTDOOR-BASED EDUCATION TO PUPILS AGES 3 TO 5 YEARS OLD. THE PRE-SCHOOL WILL BE OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC. AT LEAST 50% OF STUDENTS WILL RECEIVE NEED-BASED SCHOLARSHIPS COVERING UP TO 100% OF TUITION CHARGES. ONCE THE INITIAL SCHOOL IS OPERATING, THE ORGANIZATION MAY OPEN ADDITIONAL CAMPUSES AT OTHER LOCATIONS. THE ACTIVITY SHALL BE CONDUCTED AT PROPERTY LEASED OR PURCHASED AND OWNED BY THE ORGANIZATION IN SAN DIEGO, CALIFORNIA AND EVENTUALLY AT OTHER LOCATIONS. THE ACTIVITY SHALL BE CONDUCTED BY PAID STAFF, INDEPENDENT CONTRACTORS, VOLUNTEERS AND BOARD MEMBERS. THE ACTIVITY SHALL BE CONDUCTED YEAR-ROUND. THE ACTIVITY SHALL BE FUNDED BY TUITION PAID BY PARENTS, CONTRIBUTIONS FROM MEMBERS OF THE PUBLIC AND GRANTS. THE ACTIVITY FURTHERS THE MISSION OF THE ORGANIZATION BY PROVIDING EDUCATION TO THE PUBLIC AND OPERATING A SCHOOL WITH A REGULAR FACULTY AND CURRICULUM WITH REGULARLY ENROLLED STUDENTS OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC. (80% OF ORGANIZATIONAL TIME) AT EMPATHY IN NATURE, WE GIVE COMMUNITIES, FAMILIES, AND EARLY CHILDHOOD PROFESSIONALS THE TOOLS TO HELP CHILDREN CONNECT WITH NATURE, THEMSELVES, AND THE COMMUNITIES SURROUNDING THEM. FOR COMMUNITIES / SCHOOLS: EMPATHY IN NATURE IS COMMITTED TO PROVIDING NATURE-BASED EDUCATION TO UNDER-RESOURCED AREAS. OUR FLAGSHIP PRESCHOOL WHERE 50% OF KIDS RECEIVE LOW TO NO-COST EDUCATION. OUR GROW OUTSIDE PROGRAM TRANSFORMS UNDERUTILIZED SPACES INTO VIBRANT COMMUNITY OUTDOOR PLAY &amp; LEARNING ENVIRONMENTS. FOR FAMILIES / BOOKS: NOT ALL KIDS HAVE EQUAL ACCESS TO NATURE AND SEL EDUCATION. WHILE WE WORK ON EXPANDING THAT ACCESS, WE ARE ALSO BRINGING IT INTO HOUSEHOLDS AND CLASSROOMS THROUGH SEED+WONDER. OUR ORIGINAL STORYBOOKS AND LEARNING ACTIVITIES IGNITE YOUR CHILD'S IMAGINATION. THEY SERVE AS A GUIDE FOR THE WHOLE FAMILY IN MODELING NATURE-BASED LEARNING THROUGH PLAY AND MOVEMENT. OUR STORYBOOKS ALSO FUND OUR EDUCATION PROGRAMS AND PROVIDE FREE BOOKS TO UNDER-RESOURCED COMMUNITIES. FOR EARLY CHILDHOOD PROFESSIONALS / WORKSHOPS AND COURSES: OUR WORKSHOPS AND UC SAN DIEGO TEACHER TRAINING COURSE EMPOWER EDUCATORS WITH THE KNOWLEDGE AND TOOLS TO INTEGRATE NATURE-BASED EDUCATION INTO THEIR CLASSROOMS, NURTURING A HOLISTIC LEARNING EXPERIENCE FOR THEIR YOUNG STUDENTS. REIMAGINING EARLY CHILDHOOD EDUCATION THROUGH NATURE-BASED PROGRAMS- FROM OUR FLAGSHIP PRESCHOOL AND SIGNATURE STORYBOOK SERIES TO TRANSFORMATIONAL COMMUNITY PROJECTS, OUR PROGRAMS ENSURE THAT ALL CHILDREN, REGARDLESS OF THEIR ECONOMIC BACKGROUND, HAVE AN EQUAL OPPORTUNITY TO THRIVE. FLAGSHIP OUTDOOR SCHOOL WELCOME TO OUR FLAGSHIP PRESCHOOL, A GROUNDBREAKING, BIOPHILIC LEARNING CHILDCARE CENTER WHERE EDUCATION TAKES PLACE IN A BEAUTIFULLY DESIGNED OUTDOOR LEARNING ENVIRONMENT. HERE, 50% OF KIDS RECEIVE LOW TO NO-COST EDUCATION, ENSURING THAT SOCIAL AND EMOTIONAL, OUTDOOR EDUCATION IS ACCESSIBLE TO ALL. OUR FLAGSHIP SCHOOL WILL SERVE AS THE HUB OF OUR RESEARCH AND DATA, INFLUENCING SYSTEMIC CHANGES IN EARLY CHILDHOOD EDUCATION. GROW OUTSIDE OUR GROW OUTSIDE PROGRAM FOCUSES ON TRANSFORMING UNDER-RESOURCED PRESCHOOLS THROUGH COMMUNITY COLLABORATION. WE PARTNER WITH SELECTED SCHOOLS TO REMODEL THEIR UNDERUTILIZED OUTDOOR SPACES INTO PROFESSIONALLY DESIGNED OUTDOOR LEARNING ENVIRONMENTS. OUR WORK TOGETHER DOES NOT END WITH CONSTRUCTION. WE ALSO SHARE WORKSHOPS, COURSES, BOOKS AND FIELD GUIDES THAT SUPPORT CHILDREN, EDUCATORS AND COMMUNITY MEMBERS. EMPATHETIC EDUCATORS THROUGH OUR WORKSHOPS, RESOURCES, AND UC SAN DIEGO COURSES, WE INVITE EDUCATORS INTO A TRANSFORMATIVE EXPERIENCE. OUR COURSE EMPHASIZES A MODEL THAT EMPOWERS RATHER THAN TEACHES, ENCOURAGING A RESPONSIVE, CHILD-LED, NATURE-BASED APPROACH TO EDUCATION. SEED + WONDER SEED+WONDER EXPANDS OUR REACH AND ENGAGEMENT TO A WIDER EMPATHY IN NATURE COMMUNITY. OUR FIRST STORYBOOK SERIES, ZS COLOR COLLECTION, IS A 6-BOOK SERIES THAT TAKES KIDS ON AN ADVENTURE WITH Z AND FRIENDS AS THEY EXPLORE THE COLORFUL WONDERS OF EARTH. Z IS FROM A PLANET THAT IS LOSING COLOR, AND COMES TO FIND OUT WHAT IT IS THAT MAKES THE COLORS SHINE SO BRIGHTLY ON THIS PLANET. THE FRIENDS Z MEETS EXPLORE AND LEARN IMPORTANT LESSONS ABOUT THEMSELVES, EACH OTHER, AND THE WORLD AROUND THEM AS THEY MOVE THROUGH EACH COLOR THEME. EACH STORY TAKES READERS ON AN ADVENTURE ROOTED IN NATURE- BASED, SOCIAL-EMOTIONAL LEARNING TAKEN FROM EMPATHY IN NATURES EARLY CHILDHOOD EDUCATION FRAMEWORK.</Desc>
      <TotalProgramServiceExpensesAmt>278944</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc4">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>8</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>false</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ANGELINA GIOVANNINI</PersonNm>
        <PhoneNum>6193922465</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3619 ALBERT STREET</AddressLine1Txt>
          <CityNm>SAN DIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92103</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANGELINA GIOVANNINI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>90385</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEANNE GOULD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GRACE LIU SAHOTA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>90385</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>1400000</AllOtherContributionsAmt>
      <TotalContributionsAmt>1400000</TotalContributionsAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1400000</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>110095</TotalAmt>
        <ProgramServicesAmt>110095</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>8919</TotalAmt>
        <ProgramServicesAmt>8919</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>9232</TotalAmt>
        <ManagementAndGeneralAmt>9232</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2275</TotalAmt>
        <ManagementAndGeneralAmt>2275</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>149616</TotalAmt>
        <ProgramServicesAmt>149616</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>638</TotalAmt>
        <ProgramServicesAmt>638</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1140</TotalAmt>
        <ProgramServicesAmt>1140</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>3200</TotalAmt>
        <ManagementAndGeneralAmt>3200</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>183</TotalAmt>
        <ProgramServicesAmt>183</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>2341</TotalAmt>
        <ProgramServicesAmt>2341</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>176</TotalAmt>
        <ProgramServicesAmt>176</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REIMBURSABLE EXPENSES</Desc>
        <TotalAmt>5235</TotalAmt>
        <ProgramServicesAmt>5235</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PAYROLL FEES</Desc>
        <TotalAmt>601</TotalAmt>
        <ProgramServicesAmt>601</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>293651</TotalAmt>
        <ProgramServicesAmt>278944</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14707</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>21742</BOYAmt>
        <EOYAmt>1127505</EOYAmt>
      </CashNonInterestBearingGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>19</BOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>21761</BOYAmt>
        <EOYAmt>1127505</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1003</BOYAmt>
        <EOYAmt>100</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1003</BOYAmt>
        <EOYAmt>100</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>20758</BOYAmt>
        <EOYAmt>1127405</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>20758</BOYAmt>
        <EOYAmt>1127405</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>21761</BOYAmt>
        <EOYAmt>1127505</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>1106349</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>298</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <OtherLiabilitiesOrgGrp>
        <Desc>CHASE BUSINESS CARD</Desc>
        <Amt>100</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>100</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc4">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>false</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WAS WORKING ON BUILDING ITS WEBSITE IN 2021 AND WILL PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY AS SOON AS THE WEBSITE IS LAUNCHED AND OPERATIONAL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPATHY IN NATURE PROJECT, INC. WAS ESTABLISHED (I) TO EDUCATE PRE-SCHOOL AGE CHILDREN FOR THE PURPOSE OF IMPROVING AND DEVELOPING THEIR CAPABILITIES USING INCLUSIVE AND ACCESSIBLE METHODS INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (II) TO DEVELOP NEW MODELS OF PRE-SCHOOL EDUCATION INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (III) TO OPERATE A PRE-SCHOOL WITH A REGULAR FACULTY AND CURRICULUM WITH REGULARLY ENROLLED STUDENTS OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS PREPARING TO OPEN AND OPERATE A PRE-SCHOOL, BUT THE PRE-SCHOOL HAS HAS NOT YET OPENED. ONCE THE PRE-SCHOOL OPENS, THE ORGANIZATION SHALL OPERATE AN EDUCATIONAL PRE-SCHOOL SERVING APPROXIMATELY 40 STUDENTS THAT WILL PROVIDE A REGULARLY SCHEDULED CURRICULUM, A REGULAR FACULTY OF QUALIFIED TEACHERS, A REGULARLY ENROLLED STUDENT BODY, AND FACILITIES WHERE EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. TO PREPARE FOR THE OPENING OF THE PRE-SCHOOL, THE ORGANIZATION SHALL EITHER LEASE OR PURCHASE LAND AND CONSTRUCT /RENOVATE BUILDINGS TO HOST THE PRE- SCHOOL. THE ORGANIZATION WILL ENGAGE PHD EDUCATIONAL EXPERTS SPECIALIZING IN EARLY CHILDHOOD DEVELOPMENT AND TEACHERS SPECIALIZING IN OUTDOOR-BASED LEARNING AS CONSULTANTS TO DEVELOP CURRICULUM FOR THE SCHOOL. THE PRE- SCHOOL WILL START BY OFFERING SOCIALEMOTIONAL, OUTDOOR-BASED EDUCATION TO PUPILS AGES 3 TO 5 YEARS OLD. THE PRE-SCHOOL WILL BE OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC. AT LEAST 50% OF STUDENTS WILL RECEIVE NEED-BASED SCHOLARSHIPS COVERING UP TO 100% OF TUITION CHARGES. ONCE THE INITIAL SCHOOL IS OPERATING, THE ORGANIZATION MAY OPEN ADDITIONAL CAMPUSES AT OTHER LOCATIONS. THE ACTIVITY SHALL BE CONDUCTED AT PROPERTY LEASED OR PURCHASED AND OWNED BY THE ORGANIZATION IN SAN DIEGO, CALIFORNIA AND EVENTUALLY AT OTHER LOCATIONS. THE ACTIVITY SHALL BE CONDUCTED BY PAID STAFF, INDEPENDENT CONTRACTORS, VOLUNTEERS AND BOARD MEMBERS. THE ACTIVITY SHALL BE CONDUCTED YEAR-ROUND. THE ACTIVITY SHALL BE FUNDED BY TUITION PAID BY PARENTS, CONTRIBUTIONS FROM MEMBERS OF THE PUBLIC AND GRANTS. THE ACTIVITY FURTHERS THE MISSION OF THE ORGANIZATION BY PROVIDING EDUCATION TO THE PUBLIC AND OPERATING A SCHOOL WITH A REGULAR FACULTY AND CURRICULUM WITH REGULARLY ENROLLED STUDENTS OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC. (80% OF ORGANIZATIONAL TIME) AT EMPATHY IN NATURE, WE GIVE COMMUNITIES, FAMILIES, AND EARLY CHILDHOOD PROFESSIONALS THE TOOLS TO HELP CHILDREN CONNECT WITH NATURE, THEMSELVES, AND THE COMMUNITIES SURROUNDING THEM. FOR COMMUNITIES / SCHOOLS: EMPATHY IN NATURE IS COMMITTED TO PROVIDING NATURE-BASED EDUCATION TO UNDER-RESOURCED AREAS. OUR FLAGSHIP PRESCHOOL WHERE 50% OF KIDS RECEIVE LOW TO NO-COST EDUCATION. OUR GROW OUTSIDE PROGRAM TRANSFORMS UNDERUTILIZED SPACES INTO VIBRANT COMMUNITY OUTDOOR PLAY &amp; LEARNING ENVIRONMENTS. FOR FAMILIES / BOOKS: NOT ALL KIDS HAVE EQUAL ACCESS TO NATURE AND SEL EDUCATION. WHILE WE WORK ON EXPANDING THAT ACCESS, WE ARE ALSO BRINGING IT INTO HOUSEHOLDS AND CLASSROOMS THROUGH SEED+WONDER. OUR ORIGINAL STORYBOOKS AND LEARNING ACTIVITIES IGNITE YOUR CHILD'S IMAGINATION. THEY SERVE AS A GUIDE FOR THE WHOLE FAMILY IN MODELING NATURE-BASED LEARNING THROUGH PLAY AND MOVEMENT. OUR STORYBOOKS ALSO FUND OUR EDUCATION PROGRAMS AND PROVIDE FREE BOOKS TO UNDER-RESOURCED COMMUNITIES. FOR EARLY CHILDHOOD PROFESSIONALS / WORKSHOPS AND COURSES: OUR WORKSHOPS AND UC SAN DIEGO TEACHER TRAINING COURSE EMPOWER EDUCATORS WITH THE KNOWLEDGE AND TOOLS TO INTEGRATE NATURE-BASED EDUCATION INTO THEIR CLASSROOMS, NURTURING A HOLISTIC LEARNING EXPERIENCE FOR THEIR YOUNG STUDENTS. REIMAGINING EARLY CHILDHOOD EDUCATION THROUGH NATURE-BASED PROGRAMS- FROM OUR FLAGSHIP PRESCHOOL AND SIGNATURE STORYBOOK SERIES TO TRANSFORMATIONAL COMMUNITY PROJECTS, OUR PROGRAMS ENSURE THAT ALL CHILDREN, REGARDLESS OF THEIR ECONOMIC BACKGROUND, HAVE AN EQUAL OPPORTUNITY TO THRIVE. FLAGSHIP OUTDOOR SCHOOL WELCOME TO OUR FLAGSHIP PRESCHOOL, A GROUNDBREAKING, BIOPHILIC LEARNING CHILDCARE CENTER WHERE EDUCATION TAKES PLACE IN A BEAUTIFULLY DESIGNED OUTDOOR LEARNING ENVIRONMENT. HERE, 50% OF KIDS RECEIVE LOW TO NO-COST EDUCATION, ENSURING THAT SOCIAL AND EMOTIONAL, OUTDOOR EDUCATION IS ACCESSIBLE TO ALL. OUR FLAGSHIP SCHOOL WILL SERVE AS THE HUB OF OUR RESEARCH AND DATA, INFLUENCING SYSTEMIC CHANGES IN EARLY CHILDHOOD EDUCATION. GROW OUTSIDE OUR GROW OUTSIDE PROGRAM FOCUSES ON TRANSFORMING UNDER-RESOURCED PRESCHOOLS THROUGH COMMUNITY COLLABORATION. WE PARTNER WITH SELECTED SCHOOLS TO REMODEL THEIR UNDERUTILIZED OUTDOOR SPACES INTO PROFESSIONALLY DESIGNED OUTDOOR LEARNING ENVIRONMENTS. OUR WORK TOGETHER DOES NOT END WITH CONSTRUCTION. WE ALSO SHARE WORKSHOPS, COURSES, BOOKS AND FIELD GUIDES THAT SUPPORT CHILDREN, EDUCATORS AND COMMUNITY MEMBERS. EMPATHETIC EDUCATORS THROUGH OUR WORKSHOPS, RESOURCES, AND UC SAN DIEGO COURSES, WE INVITE EDUCATORS INTO A TRANSFORMATIVE EXPERIENCE. OUR COURSE EMPHASIZES A MODEL THAT EMPOWERS RATHER THAN TEACHES, ENCOURAGING A RESPONSIVE, CHILD-LED, NATURE-BASED APPROACH TO EDUCATION. SEED + WONDER SEED+WONDER EXPANDS OUR REACH AND ENGAGEMENT TO A WIDER EMPATHY IN NATURE COMMUNITY. OUR FIRST STORYBOOK SERIES, ZS COLOR COLLECTION, IS A 6-BOOK SERIES THAT TAKES KIDS ON AN ADVENTURE WITH Z AND FRIENDS AS THEY EXPLORE THE COLORFUL WONDERS OF EARTH. Z IS FROM A PLANET THAT IS LOSING COLOR, AND COMES TO FIND OUT WHAT IT IS THAT MAKES THE COLORS SHINE SO BRIGHTLY ON THIS PLANET. THE FRIENDS Z MEETS EXPLORE AND LEARN IMPORTANT LESSONS ABOUT THEMSELVES, EACH OTHER, AND THE WORLD AROUND THEM AS THEY MOVE THROUGH EACH COLOR THEME. EACH STORY TAKES READERS ON AN ADVENTURE ROOTED IN NATURE- BASED, SOCIAL-EMOTIONAL LEARNING TAKEN FROM EMPATHY IN NATURES EARLY CHILDHOOD EDUCATION FRAMEWORK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AN ELECTRONIC COPY IS PROVIDED TO THE EXECUTIVE DIRECTOR, THE BOARD PRESIDENT AND THE BOARD TREASURER FOR REVIEW AND APPROVAL. AFTER PROVIDING WRITTEN APPROVAL TO THE CPA/TAX PREPARER, THE FORMS ARE ELECTRONICALLY FILED. PAPER COPIES AS WELL AS THE FINAL ELECTRONIC COPY ARE PROVIDED FOR ARCHIVES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPENDING ON THE EMPLOYEE'S POSITION AND CLASSIFICATION, THE EMPATHY IN NATURE PROJECT ENDEAVORS TO REVIEW PERFORMANCE ANNUALLY. HOWEVER, A POSITIVE PERFORMANCE EVALUATION DOES NOT GUARANTEE AN INCREASE IN SALARY, A PROMOTION OR CONTINUED EMPLOYMENT. COMPENSATION INCREASES AND THE TERMS AND CONDITIONS OF EMPLOYMENT, INCLUDING JOB ASSIGNMENTS, TRANSFERS, PROMOTIONS, AND DEMOTIONS, ARE DETERMINED BY AND AT THE DISCRETION OF MANAGEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUESTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES &amp; FEES 292 0 0 CONTRACTORS 148,580 0 0 PUBLISHING 744 0 0 TOTAL 149,616 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
