﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-11-03T12:38:34-06:00</ReturnTs>
    <TaxPeriodEndDt>2020-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382706146</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>YEO &amp; YEO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 3275</AddressLine1Txt>
        <CityNm>SAGINAW</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48605</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383256298</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HONEY CREEK COMMUNITY SCHOOL</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HONE</BusinessNameControlTxt>
      <PhoneNum>7349942636</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1735 SOUTH WAGNER ROAD</AddressLine1Txt>
        <CityNm>ANN ARBOR</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48103</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHELLEE ALMQUIST</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <PhoneNum>7349942636</PhoneNum>
      <SignatureDt>2020-10-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN R DIXON</PreparerPersonNm>
      <PTIN>P01321580</PTIN>
      <PhoneNum>9897939830</PhoneNum>
      <PreparationDt>2020-11-03</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>70.34.166.253</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-11-03</IPDt>
      <IPTm>12:38:34</IPTm>
      <IPTimezoneCd>CS</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>628FA8FA4BC9447E1DA5223017F02346402D46C8</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>628FA8FA4BC9447E1DA5223017F02346402D46C8</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>AL WATERS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1735 S WAGNER RD</AddressLine1Txt>
        <CityNm>ANN ARBOR</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48103</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2992781</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HONEYCREEKSCHOOL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1995</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>HONEY CREEK COMMUNITY SCHOOL DEVELOPS THE WHOLE CHILD BY INTEGRATING A RIGOROUS, PROJECT-BASED CURRICULUM, REAL-LIFE EXPERIENCES AND EXPERTISE, A FOCUS ON RELATIONSHIPS, AND AN EMPHASIS ON THE IMPORTANCE OF COMMUNITY IN A SUPPORTIVE, MULTI-AGE CLASSROOM SETTING.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>11</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>71</TotalEmployeeCnt>
      <TotalVolunteersCnt>300</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>2650599</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2646363</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>298007</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>252979</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>5512</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1331</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>83228</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>92108</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>3037346</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2992781</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>2962146</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>3073240</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>516930</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>473593</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>3479076</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>3546833</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-441730</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-554052</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>3302657</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>3527269</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>8478502</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>9264667</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-5175845</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-5737398</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>HONEY CREEK COMMUNITY SCHOOL DEVELOPS THE WHOLE CHILD BY INTEGRATING A RIGOROUS, PROJECT-BASED CURRICULUM, REAL-LIFE EXPERIENCES AND EXPERTISE, A FOCUS ON RELATIONSHIPS, AND AN EMPHASIS ON THE IMPORTANCE OF COMMUNITY IN A SUPPORTIVE, MULTI-AGE CLASSROOM SETTING.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>2722877</ExpenseAmt>
      <Desc>SINCE IT'S FOUNDING IN 1995, HONEY CREEK HAS BEEN, AND CONTINUES TO BE, COMMITTED TO PROVIDING A QUALITY EDUCATION EXPERIENCE THAT FOCUSES ON THE WHOLE CHILD. THE ENTIRE COMMUNITY, LED BY OUR TALENTED FACULTY AND ADMINISTRATION, PARTICIPATES IN CREATING A CHALLENGING AND ENRICHING ENVIRONMENT THAT PROMOTES CRITICAL-THINKING SKILLS, A POSITIVE SELF-IMAGE, AND AN APPRECIATION AND RESPECT FOR DIVERSITY. OUR COMMITMENT TO SMALL, MULTI-AGE CLASSROOMS FOSTERS STRONG RELATIONSHIPS BETWEEN STUDENTS, TEACHERS AND PARENTS, ALLOWS FOR MULTIPLE LEARNING STYLES AND ENABLES EACH STUDENT TO REACH HIS OR HER POTENTIAL.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>192629</ExpenseAmt>
        <RevenueAmt>252979</RevenueAmt>
        <Desc>HONEY CREEK OFFERS A COMPLETE AFTER SCHOOL PROGRAM. AFTER CARE IS AVAILABLE TO ALL STUDENTS. IT PROVIDES DAILY ENRICHMENT ACTIVITIES, PLAY AND SNACK.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>2915506</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc3">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>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>71</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>11</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>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>SHELLEE ALMQUIST</PersonNm>
        <PhoneNum>7349942636</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1735 S WAGNER RD</AddressLine1Txt>
          <CityNm>ANN ARBOR</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48103</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>AL WATERS</PersonNm>
        <TitleTxt>EXCUTIVE DIR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>88451</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>38124</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHELLEE ALMQUIST</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>87724</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>33910</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HILLARY BALDWIN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHANA BARKER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VICTORIA BENNETT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RHUL BHATNAGER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRYAN COLE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICOLE GARCIA</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>NOAH HAGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATTHIAS KIRCH</PersonNm>
        <TitleTxt>BOARD PRESID</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CRAIG LEONARD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WAYNE MILLETTE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BARNABY PUNG</PersonNm>
        <TitleTxt>BOARD VICE P</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>176175</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>72034</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>2646363</GovernmentGrantsAmt>
      <TotalContributionsAmt>2646363</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SCHOOL AGE PROGRAM</Desc>
        <BusinessCd>624410</BusinessCd>
        <TotalRevenueColumnAmt>252979</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>252979</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>252979</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1331</TotalRevenueColumnAmt>
        <ExclusionAmt>1331</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER REVENUE</Desc>
        <BusinessCd>624410</BusinessCd>
        <TotalRevenueColumnAmt>92108</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>92108</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>92108</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2992781</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>345087</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>1331</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>176175</TotalAmt>
        <ManagementAndGeneralAmt>176175</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1492571</TotalAmt>
        <ProgramServicesAmt>1474875</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17696</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>1043111</TotalAmt>
        <ProgramServicesAmt>983206</ProgramServicesAmt>
        <ManagementAndGeneralAmt>59905</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>214237</TotalAmt>
        <ProgramServicesAmt>195244</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18993</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>147146</TotalAmt>
        <ProgramServicesAmt>131511</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15635</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>986</TotalAmt>
        <ManagementAndGeneralAmt>986</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>24698</TotalAmt>
        <ManagementAndGeneralAmt>24698</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>170820</TotalAmt>
        <ProgramServicesAmt>85097</ProgramServicesAmt>
        <ManagementAndGeneralAmt>85723</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>1726</TotalAmt>
        <ProgramServicesAmt>1030</ProgramServicesAmt>
        <ManagementAndGeneralAmt>696</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>11805</TotalAmt>
        <ProgramServicesAmt>8453</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3352</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>7150</TotalAmt>
        <ProgramServicesAmt>7150</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>213689</TotalAmt>
        <ManagementAndGeneralAmt>213689</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>2917</TotalAmt>
        <ProgramServicesAmt>2917</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>435</TotalAmt>
        <ProgramServicesAmt>435</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>6732</TotalAmt>
        <ProgramServicesAmt>6732</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>12238</TotalAmt>
        <ManagementAndGeneralAmt>12238</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <TotalAmt>20397</TotalAmt>
        <ProgramServicesAmt>18856</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1541</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>3546833</TotalAmt>
        <ProgramServicesAmt>2915506</ProgramServicesAmt>
        <ManagementAndGeneralAmt>631327</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <InfoInScheduleOPartXInd>X</InfoInScheduleOPartXInd>
      <CashNonInterestBearingGrp>
        <BOYAmt>2373</BOYAmt>
        <EOYAmt>2373</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>329524</BOYAmt>
        <EOYAmt>757972</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>487202</BOYAmt>
        <EOYAmt>391398</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>25810</BOYAmt>
        <EOYAmt>10547</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>47120</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>46558</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>7294</BOYAmt>
        <EOYAmt>562</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>70110</BOYAmt>
        <EOYAmt>63353</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2380344</BOYAmt>
        <EOYAmt>2301064</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>3302657</BOYAmt>
        <EOYAmt>3527269</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>313346</BOYAmt>
        <EOYAmt>396306</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <GrantsPayableGrp>
        <BOYAmt>57720</BOYAmt>
        <EOYAmt>55707</EOYAmt>
      </GrantsPayableGrp>
      <DeferredRevenueGrp>
        <BOYAmt>156268</BOYAmt>
        <EOYAmt>11803</EOYAmt>
      </DeferredRevenueGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <EOYAmt>442275</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>7951168</BOYAmt>
        <EOYAmt>8358576</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>8478502</BOYAmt>
        <EOYAmt>9264667</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>-5175845</BOYAmt>
        <EOYAmt>-5737398</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-5175845</BOYAmt>
        <EOYAmt>-5737398</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3302657</BOYAmt>
        <EOYAmt>3527269</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-554052</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-7501</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>85837</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>762</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>7501</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>79098</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>90812</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>4083</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>9058</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>85837</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>86003</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>5483</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>674</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>90812</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>77751</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>11186</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>2934</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>86003</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>85357</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>887</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>8493</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>77751</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>1.00000</BoardDesignatedBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>47120</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>46558</DepreciationAmt>
        <BookValueAmt>562</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>562</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>DEFERRED OUTFLOWS</Desc>
        <BookValueAmt>1844089</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>DEFFERED OUTFLOWS RESOURCES</Desc>
        <BookValueAmt>456975</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>2301064</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>NET PENSION LIABILITY</Desc>
        <Amt>6022340</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPEB LIABILITY</Desc>
        <Amt>1307246</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED INFLOWS</Desc>
        <Amt>1028990</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>8358576</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>2992781</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>2992781</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>2992781</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3554334</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>7501</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>7501</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>3546833</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>3546833</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS FOR EDUCATION OF HONEY CREEK STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>FIDUCIARY FUND DEDUCTIONS 7,501</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc3">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</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>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL'S NONDISCRIMINATION POLICY IS PUBLISHED IN A LOCAL NEWSPAPER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL RECEIVED FINANCIAL ASSISTANCE FROM BOTH THE FEDERAL GOVERNMENT AND THE STATE OF MICHIGAN THROUGH GRANTS AWARDED TO THE SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>HONEY CREEK COMMUNITY SCHOOL DEVELOPS THE WHOLE CHILD BY INTEGRATING A RIGOROUS, PROJECT-BASED CURRICULUM, REAL-LIFE EXPERIENCES AND EXPERTISE, A FOCUS ON RELATIONSHIPS, AND AN EMPHASIS ON THE IMPORTANCE OF COMMUNITY IN A SUPPORTIVE, MULTI-AGE CLASSROOM SETTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD REVIEWS 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT BOARD MEETINGS TRUSTEES WITH CONFLICTS ABSTAIN FROM VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES ARE APPROVED BY THE BOARD ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW IN MAIN OFFICE. POLICIES ARE AVAILABLE ON OUR WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ASSETS INCLUDE 2,301,064 RELATED TO NET PENSION AND OPEB DEFERRED OUTFLOWS REQUIRED TO BE RECORDED UNDER GASB 68 AND 75. OTHER LIABILITIES INCLUDE 8,358,576 RELATED TO NET PENSION AND OPEB LIABILITIES AND RELATED DEFERRED INFLOWS REQUIRED TO BE RECORDED UNDER GASB 68 AND 75.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FIDUCIARY FUND DEDUCTIONS -7,501</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>