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        <DirectExpenseSummaryEventsAmt>39300</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>62006</NetIncomeSummaryAmt>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
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          <BusinessNameLine1Txt>SPECIAL OLYMPICS OF MICHIGAN</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <AddressLine1Txt>CENTRAL MICHIGAN UNIVERSITY</AddressLine1Txt>
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          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48858</ZIPCd>
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      <RecipientTable>
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          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <PurposeOfGrantTxt>PUBLIC SUPPORT</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>IN KIND DONATIONS ARE ADMINISTRATIVE EXPENSES / MATERIALS PROVIDED BY REO.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>STUART ELSEA DANIEL ELSEA PRESIDENT TRUSTEE BROTHER</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICER(S) AND/OR TRUSTEES REVIEW RETURN BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII LINE 1 CHANGE IN ACCOUNTING METHOD</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS CHANGED ITS METHOD OF ACCOUNTING FOR REPORTING ON FORM 990 FROM THE CASH BASIS TO THE ACCRUAL BASIS BEGINNING WITH THE CURRENT TAX YEAR. THE ORGANIZATION'S BOOKS AND FINANCIAL STATEMENTS HAVE HISTORICALLY BEEN MAINTAINED ON THE ACCRUAL BASIS, AND THIS CHANGE IS BEING MADE TO ENSURE CONSISTENCY BETWEEN THE FINANCIAL REPORTING AND THE INFORMATION PRESENTED ON THE ANNUAL RETURN. THIS CHANGE DOES NOT AFFECT THE UNDERLYING FINANCIAL STATEMENTS OR THE ORGANIZATION'S OVERALL FINANCIAL POSITION; IT ALIGNS THE FORM 990 REPORTING METHOD WITH THE ACCOUNTING BASIS USED IN THE ORGANIZATION'S RECORDS.</ExplanationTxt>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
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          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48075</ZIPCd>
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        <PrimaryActivitiesTxt>MORTGAGE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
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      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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  </ReturnData>
</Return>