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        <Desc>COMMUNITY SERVICE &amp; OUTPATIENT COUNSELING: THIS DIVISION PROVIDES EFFECTIVE AND CARING TREATMENT FOR CHILDREN, YOUTH AND FAMILIES WHO ARE EXPERIENCING A VARIETY OF MENTAL HEALTH PROBLEMS. SERVICES ARE TAILORED TO FIT EACH CHILD AND FAMILY AND ARE PROVIDED BY PROFESSIONALLY LICENSED AND TRAINED STAFF MEMBERS. SERVICES INCLUDE: AOD COUNSELING, COUNSELING, PSYCHOTHERAPY, TESTING AND ASSESSMENT. BJCB PROVIDES SERVICES COVERING A BROAD RANGE OF BEHAVIORAL CHALLENGES INCLUDING DEPRESSION, DIVORCE, ABUSE, ATTENTION DEFICIT DISORDER AND OTHER ISSUES. AFTER SCHOOL PROGRAM: A COMMUNITY BASED, OUT PATIENT THERAPEUTIC GROUP TREATMENT PROGRAM FOR CHILDREN AGES 6 THROUGH 18 THAT HAVE EMOTIONAL OR BEHAVIORAL CHALLENGES. SCHOOL BASED &amp; SPECIAL SERVICES: PROVIDES SCHOOL BASED BEHAVIORAL HEALTH AND SUBSTANCE ABUSE COUNSELING FOR CHILDREN AND ADOLESCENTS IN 112 SCHOOLS IN CLEVELAND AND THE FIRST RING SUBURBAN DISTRICTS,MEDINA AND LORAIN SCHOOLS AND IS COMMITTED TO 1)REMAINING IN THE FOREFRONT OF THE YOUTH SERVICES AND CHILD CARE FIELDS 2)RESPONDING TO EMERGING NEEDS 3)BUILDING KNOWLEDGE THAT CONTRIBUTES TO SERVICES FOR CHILDREN, YOUTH AND THEIR FAMILIES AND 4)ADVOCATING ON THEIR BEHALF. THROUGH BELLEFAIRE'S LORAIN, MEDINA AND CUYAHOGA COUNTY LOCATIONS THEY PROVIDED OVER 355,000 HOURS OF COUNSELING AND SERVICES. THESE INCLUDED BOTH MENTAL HEALTH AND ALCOHOL AND DRUG SERVICES.</Desc>
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        <Desc>FOSTER CARE AND ADOPTION: THE FOSTER CARE PROGRAM PROVIDES SAFE FOSTER HOMES FOR YOUTH WHO HAVE BEEN ABUSED, NEGLECTED TRAUMATIZED, AND HAVE MENTAL HEALTH ISSUES. BELLEFAIRE OFFERS SEVERAL LEVELS OF FOSTER CARE: TRADITIONAL, SPECIALIZED AND THERAPEUTIC. THE YOUTH ARE PLACED IN HOMES WITH SPECIALLY TRAINED FOSTER PARENTS WHERE THEY RECEIVE INDIVIDUALIZED, HIGHLY STRUCTURED INTENSIVE TREATMENT IN A NURTURING FAMILY ENVIRONMENT. FOSTER CARE SERVICES PROVIDED OVER 4,500 SERVICE DAYS FOR THE YEAR FOR APPROXIMATELY 29 YOUTH. BJCB IS COMMITTED TO ACHIEVING PERMANENT PLACEMENT FOR CHILDREN IN FOSTER CARE. BELLEFAIRE'S ADOPTION PROGRAM PROVIDES EXPERT ASSISTANCE TO ALL MEMBERS OF THE ADOPTIVE TRIAD. bIRTH PARENTS, ADOPTIVE PARENTS AND ADOPTERS THROUGH DOMESTING, INTERSTATE OR INTERNATIONAL ADOPTIONS. THE ADOPTION PROGRAM PROVIDES SERVICES FOR OVER 125 FAMILIES PER YEAR.</Desc>
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        <TitleTxt>DIRECTOR OF MONARCH SCHOOL</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>131124</ReportableCompFromOrgAmt>
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        <OtherCompensationAmt>29637</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>IRA KAPLAN</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
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        <OfficerInd>X</OfficerInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN DAVIS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <OfficerInd>X</OfficerInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHANIE SILVERMAN</PersonNm>
        <TitleTxt>ASSISTANT SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE BERGMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
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        <OfficerInd>X</OfficerInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ROB WOLFF</PersonNm>
        <TitleTxt>IMMEDIATE PAST CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHANIE MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN LURIA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ADAM KAUFMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DAN BRENNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AARON KAMAT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAN POLSTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE EISENBERG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTI DAVIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DAN BERICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL SIEGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN SILVERBERG-BEWIE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEBBIE JOSEPH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ED KRAUS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW HERTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SUE KRANTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT ZIMMERMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELISSA WULIGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETH BRANDON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSH RUBIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD SANDERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARCY SCHWARTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SANDY WULIGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT HARDIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN FRANKEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RAY HERSCHMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>131124</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>2322834</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>1051885</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>6</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>true</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>John G Johnson Construction Company</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1284 Riverbed St</AddressLine1Txt>
            <CityNm>Cleveland</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44113</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION SERVICES</ServicesDesc>
        <CompensationAmt>493886</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>Thomas Eppright MD PC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>3160 Courtland Blvd</AddressLine1Txt>
            <CityNm>Shaker Heights</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>PSYCHIATRIC SERVICES</ServicesDesc>
        <CompensationAmt>395115</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Littler Mendelson PC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO Box 207137</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75320</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LEGAL SERVICE</ServicesDesc>
        <CompensationAmt>174897</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Site Design Pros LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>23 Bell St Ste 220</AddressLine1Txt>
            <CityNm>Chagrin Falls</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44022</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION SERVICES</ServicesDesc>
        <CompensationAmt>144534</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Gene Ptacek &amp; Son Fire Equip</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>7310 Associate Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44144</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FIRE ALARM REPAIR SERVICES</ServicesDesc>
        <CompensationAmt>119379</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>7</CntrctRcvdGreaterThan100KCnt>
      <FederatedCampaignsAmt>1125451</FederatedCampaignsAmt>
      <FundraisingAmt>22280</FundraisingAmt>
      <GovernmentGrantsAmt>1212489</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>1953185</AllOtherContributionsAmt>
      <NoncashContributionsAmt>0</NoncashContributionsAmt>
      <TotalContributionsAmt>4313405</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>BOARD AND CARE</Desc>
        <BusinessCd>623000</BusinessCd>
        <TotalRevenueColumnAmt>15068171</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>EDUCATION</Desc>
        <BusinessCd>611110</BusinessCd>
        <TotalRevenueColumnAmt>12118642</TotalRevenueColumnAmt>
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        <ExclusionAmt>0</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEDICAID</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>11768659</TotalRevenueColumnAmt>
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        <ExclusionAmt>0</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>THERAPEUTIC SERVICE</Desc>
        <BusinessCd>624100</BusinessCd>
        <TotalRevenueColumnAmt>3337755</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>INDIVIDUAL FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>123586</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>6000</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>42422813</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>230908</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>230908</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <GrossRentsGrp>
        <RealAmt>21600</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>0</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>21600</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>21600</TotalRevenueColumnAmt>
        <ExclusionAmt>21600</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>2583941</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>-403476</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>2987417</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>2987417</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>2987417</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>22280</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>9968</FundraisingDirectExpensesAmt>
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      <TotalRevEtcAuditedFinclStmtAmt>71370303</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>7176780</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>38044</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>12327005</OtherRevenueAmt>
      <RevenueNotReportedAmt>19541829</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>51828474</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>51828474</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>54549239</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>38044</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>5759821</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>5797865</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>48751374</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>48751374</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTENDED USE OF BELLEFAIRE JCB'S ENDOWMENT FUND IS THE CONTINUED FUNDING OF BELLEFAIRE'S PROGRAMS AND OTHER CAPITAL NEEDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN INCOME TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING TAX RETURNS TO DETERMINE WHETHER THE POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY-THAN-NOT THRESHOLDS WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. FOR THE YEARS ENDED JUNE 30, 2021 AND 2020, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>PENSION LIABILITY ADJUSTMENT $5,225,926</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>MONARCH LIFEWORKS $6,166,926</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>BLUESTONE PSYCHIATRIC HOSPITAL $500,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF PERPETUAL TRUSTS $434,153</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>TOTAL $12,327,005</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XII, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FROM RELATED ORGANIZATION $5,759,821</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XII, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>TOTAL $5,759,821</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>Bowl for Kids</Event1Nm>
        <GrossReceiptsEvent1Amt>22280</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>22280</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>0</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>0</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>0</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>9968</OtherDirectExpensesEvent1Amt>
        <Event2Nm>None</Event2Nm>
        <GrossReceiptsTotalAmt>22280</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>22280</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>0</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>0</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9968</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9968</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-9968</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI-01" softwareId="20011577">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>PAYMENT TO FOSTER CARE PARENTS</GrantTypeTxt>
        <RecipientCnt>34</RecipientCnt>
        <CashGrantAmt>288938</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>NON-CASH ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>245</RecipientCnt>
        <NonCashAssistanceAmt>554643</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>ACTUAL</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>FOOD FOR CLIENTS IN RESIDENCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>NON-CASH ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>245</RecipientCnt>
        <NonCashAssistanceAmt>29108</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>ACTUAL</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>RECREATIONAL ACTIVITIES FOR CLIENTS</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>RENT AND UTILITIES FOR CLIENTS</GrantTypeTxt>
        <RecipientCnt>245</RecipientCnt>
        <CashGrantAmt>203338</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>NON-CASH ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>245</RecipientCnt>
        <NonCashAssistanceAmt>23527</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>ACTUAL</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HOUSEHOLD SUPPLIES FOR CLIENTS</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>NON-CASH ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>245</RecipientCnt>
        <NonCashAssistanceAmt>103394</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>ACTUAL</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>PERSONAL HYGIENE SUPPLES FOR CLIENTS</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>NON-CASH ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>245</RecipientCnt>
        <NonCashAssistanceAmt>13752</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>ACTUAL</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CLOTHING FOR CLIENTS IN RESIDENCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GRADUATION EXPENSES OF CLIENTS</GrantTypeTxt>
        <RecipientCnt>5</RecipientCnt>
        <CashGrantAmt>1929</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>NON CASH ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>245</RecipientCnt>
        <NonCashAssistanceAmt>30100</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>ACTUAL</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>TRANSPORTATION OF CLIENTS</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>REIMBURSEMENT TO BIRTH PARENTS</GrantTypeTxt>
        <RecipientCnt>9</RecipientCnt>
        <CashGrantAmt>12639</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ASSISTANCE IS MONITORED THROUGH INVOICES AND EXPENSE REPORTS THAT ARE SUBMITTED BY EMPLOYEES, FOSTER PARENTS AND COMPANIES THAT PROVIDE SERVICES OR SUPPLIES. EACH INVOICE AND EXPENSE REPORT IS APPROVED BY THE APPROPRIATE SUPERVISOR BEFORE IT IS PAID.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt III, col (b)</FormAndLineReferenceDesc>
        <ExplanationTxt>AN ACTUAL COUNT OF RECIPIENTS IS DONE FOR EACH TYPE OF ASSISTANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ-01">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>true</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ADAM JACOBS</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>574696</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>266585</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>809875</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>1246</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>1652402</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>253773</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>THOMAS BROWNE - Thru 63020</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>92884</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>260350</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>59</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>9667</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>362960</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>254841</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHRISTOPHER CLANCY</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>210339</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>9529</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>28573</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>248441</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LEIGH HALL</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>195012</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>693</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>25305</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>25716</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>246726</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JEFF LOX</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>199349</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>1497</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>40676</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>4115</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>245637</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BETH COHEN POLLACK</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>185600</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>1084</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>21624</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>5715</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>214023</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>SCOTT MOORE -As of 7120</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>197912</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>98</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>5614</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>203624</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROBERT BRAUN</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>136236</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>499</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>5961</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>28573</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>171269</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DEBRA MANDELL</PersonNm>
        <BaseCompensationFilingOrgAmt>127059</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>4065</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>29637</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>160761</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>ADAM JACOBS ACCRUED DEFERRED COMPENSATION OF $725,418 FOR SUPPLEMENTAL NON-QUALIFIED 457 PLANS. THOMAS BROWNE PARTICIPATED IN SUPPLEMENTAL NON-QUALIFIED 457 PLANS DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt I Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT, EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, CHIEF INFORMATION OFFICER, FORMER CHIEF FINANCIAL OFFICER, DIRECTOR OF RISK MANAGEMENT, DIRECTOR OF FACILITIES AND THE DIRECTOR OF ORGANIZATION ADVANCEMENT OF BELLEFAIRE JEWISH CHILDREN'S BUREAU ARE PAID THROUGH WINGSPAN CARE GROUP, THE PARENT COMPANY. THE PRESIDENT'S COMPENSATION IS ESTABLISHED AND APPROVED BY THE BOARD OF WINGSPAN CARE GROUP, WITH THE PROPORTIONAL SHARE CHARGED TO BELLEFAIRE JEWISH CHILDREN'S BUREAU.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="20011577">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF PERPETUAL TRUSTS $434,153</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>PENSION LIABILITY ADJUSTMENT $5,225,926</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>TOTAL $5,660,079</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>AN INDEPENDENT CONSULTING ACTUARY IS UTILIZED ANNUALLY TO DETERMINE THE ACTUARIAL PRESENT VALUE OF ACCUMULATED PLAN BENEFITS DUE TO PLAN PARTICIPANTS. THE ABOVE ADJUSTMENT TO THE PENSION LIABILITY WAS PROMPTED BY A CHANGE IN THE DISCOUNT RATE USED IN THE CALCULATION BY THE ACTUARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE OF THE BOARD HAS BEEN AUTHORIZED TO ACT ON BEHALF OF THE BOARD IN BETWEEN MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT HAS A BUSINESS RELATIONSHIP WITH THE CFO AND EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRELIMINARY 990 IS REVIEWED BY RSM US LLP, THE CFO OF WINGSPAN CARE GROUP (A RELATED ORGANIZATION), AND THE DIRECTOR OF ACCOUNTING. IT IS THEN REVIEWED BY THE PRESIDENT AND FINANCE COMMITTEE OF BELLEFAIRE JEWISH CHILDREN'S BUREAU PRIOR TO FILING. A COPY IS ALSO MADE AVAILABLE TO THE BELLEFAIRE JEWISH CHILDREN'S BUREAU BOARD PRIOR TO BEING FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BELLEFAIRE JEWISH CHILDREN'S BUREAU HAS ADOPTED THE CONFLICT OF INTEREST POLICY OF ITS SOLE MEMBER THAT ON AN ANNUAL BASIS REQUIRES EACH BOARD MEMBER COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THIS STATEMENT IS DISTRIBUTED AND COLLECTED BY THE CHAIR OF THE RISK MANAGEMENT COMMITTEE OF THE BOARD AND IS MAINTAINED IN THAT OFFICE. EACH DISCLOSURE STATEMENT THAT CONTAINS A "YES" ANSWER TO ANY ONE OR MORE QUESTIONS IS GIVEN TO THE PRESIDENT AND BOARD CHAIRMAN OF BELLEFAIRE JEWISH CHILDREN'S BUREAU WHO BRINGS THE MATTER, IF MATERIAL, TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DETERMINE IF A CONFLICT EXISTS AND IF IT IS MATERIAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>AN INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD MONITORS SALARIES FOR PRESIDENTS OF LIKE ORGANIZATIONS. BASED ON THIS ANALYSIS, THE COMPENSATION FOR THE PRESIDENT WAS DETERMINED. THE SALARY OF THE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE WINGSPAN BOARD ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC AT THE OFFICE OF BELLEFAIRE JEWISH CHILDREN'S BUREAU, 22001 FAIRMOUNT BLVD, SHAKER HEIGHTS, OH 44118 DURING NORMAL BUSINESS HOURS. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AS REQUESTED FOR THE SAME PERIOD OF TIME AS SET FORTH IN IRC SECTION 6104(d).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BELLEFAIRE JEWISH CHILDREN'S BUREAU HAS ANOTHER RELATED 501(C)(3) ORGANIZATION AS ITS SOLE MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER OF BELLEFAIRE JEWSIH CHILDREN'S BUREAU HAS THE POWER TO ELECT MEMBERS TO THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER OF BELLEFAIRE JEWISH CHILDREN'S BUREAU HAS THE POWER TO APPROVE ALL DECISION MADE BY THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>FOSTER CARE AND ADOPTION: THE FOSTER CARE PROGRAM PROVIDES SAFE FOSTER HOMES FOR YOUTH WHO HAVE BEEN ABUSED, NEGLECTED 241984. 288937. 2993078.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>APPLEWOOD CENTERS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>22001 FAIRMOUNT BLVD</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44118</ZIPCd>
        </USAddress>
        <EIN>340714571</EIN>
        <PrimaryActivitiesTxt>SOCIAL SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WINGSPAN CARE GROUP</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WINGSPAN CARE GROUP</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>22001 FAIRMOUNT BLVD</AddressLine1Txt>
          <CityNm>SHAKER HTS</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44118</ZIPCd>
        </USAddress>
        <EIN>562327939</EIN>
        <PrimaryActivitiesTxt>MANAGEMENT SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 12A, III</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BLUESTONE CHILD &amp; ADOLESCENT PSYCHIATRIC HOSPITAL</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>22001 FAIRMOUNT BLVD</AddressLine1Txt>
          <CityNm>SHAKER HTS</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44118</ZIPCd>
        </USAddress>
        <EIN>834569993</EIN>
        <PrimaryActivitiesTxt>MENTAL HEALTH SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>BELLEFAIRE JEWISH CHILDREN'S BUREAU</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MONARCH LIFEWORKS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>22001 FAIRMOUNT BLVD</AddressLine1Txt>
          <CityNm>SHAKER HTS</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44118</ZIPCd>
        </USAddress>
        <EIN>461509517</EIN>
        <PrimaryActivitiesTxt>SOCIAL SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>BELLEFAIRE JEWISH CHILDREN'S BUREAU</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>KIDS CONNECTION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>22001 FAIRMOUNT BLVD</AddressLine1Txt>
          <CityNm>SHAKER HTS</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44118</ZIPCd>
        </USAddress>
        <EIN>320539782</EIN>
        <PrimaryActivitiesTxt>ADVOCACY SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(4)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WINGSPAN CARE GROUP</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Perpetual Trusts (9)</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>0000</AddressLine1Txt>
          <CityNm>Cleveland</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44118</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>Investing</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>T</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>162993</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>773104</ShareOfEOYAssetsAmt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>true</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MONARCH LIFEWORKS</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <InvolvedAmt>285300</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
