﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2015v2.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-11-08T15:49:21-06:00</ReturnTs>
    <TaxPeriodEndDt>2016-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>611581211</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CHESTNUT FINANCIAL LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5601 RIVERDALE AVE APT 1B</AddressLine1Txt>
        <CityNm>BRONX</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>104712120</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>460627718</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MEN HAVING BABIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MENH</BusinessNameControlTxt>
      <PhoneNum>6464616112</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6151 TYNDALL AVENUE</AddressLine1Txt>
        <CityNm>RIVERDALE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10471</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RON POOLE-DAYAN</PersonNm>
      <PersonTitleTxt>EXEC DIR-CHAIRMAN/BD</PersonTitleTxt>
      <PhoneNum>9174492155</PhoneNum>
      <SignatureDt>2016-11-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LAURA MCGIRR CPA</PreparerPersonNm>
      <PTIN>P00648924</PTIN>
      <PhoneNum>7186018770</PhoneNum>
      <PreparationDt>2016-11-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2017-02-10 21:41:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>RON POOLE-DAYAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>6151 TYNDALL AVENUE</AddressLine1Txt>
        <CityNm>RIVERDALE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10471</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>473570</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.MENHAVINGBABIES.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2012</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE PROVISION OF EDUCATIONAL AND PRACTICAL INFORMATION TO ASSIST PROSPECTIVE GAY PARENTS TO ACHIEVE BIOLOGICAL PARENTING, AND PROMOTING THE AFFORDABILITY OF SURROGACY AND OTHER PARENTING RELATED SERVICES FOR GAY MEN THROUGH FINANCIAL ASSISTANCE AND THE ENCOURAGEMENT OF COST TRANSPARENCY AND CUSTOMER FEEDBACK.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>4</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>406137</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>471395</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>697</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2175</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>406834</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>473570</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>57587</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>94208</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>45286</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>242108</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>403645</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>299695</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>497853</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>107139</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-24283</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>325373</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>301246</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>5398</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>5554</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>319975</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>295692</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE PROVISION OF EDUCATIONAL AND PRACTICAL INFORMATION TO ASSIST PROSPECTIVE GAY PARENTS TO ACHIEVE BIOLOGICAL PARENTING, AND PROMOTING THE AFFORDABILITY OF SURROGACY AND OTHER PARENTING RELATED SERVICES FOR GAY MEN THROUGH FINANCIAL ASSISTANCE AND THE ENCOURAGEMENT OF COST TRANSPARENCY AND CUSTOMER FEEDBACK.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>59060</ExpenseAmt>
      <RevenueAmt>106305</RevenueAmt>
      <Desc>CALIFORNIA SEMINAR: THE JANUARY 2016 WEST COAST MEN HAVING BABIES CONFERENCE WAS HELD ONCE AGAIN IN COOPERATION WITH OUR FAMILY COALITION. FOLLOWING THE SUCCESSFUL COLLABORATION IN OFFERING A MINI-CONFERENCE EARLY 2014, THE TWO ORGANIZATIONS TEAMED UP AGAIN FOR A FULL DAY CONFERENCE. MORE THAN 200 PROSPECTIVE PARENTS BENEFITED FROM EXPERT AND PERSONAL STORIES PANELS, AND OPPORTUNITIES TO MEET TWENTY PROVIDERS FROM ACROSS THE UNITED STATES AND BEYOND AT THE GAY PARENTING EXPO, BREAKOUT SESSIONS AND IN PRIVATE CONSULTATIONS. ADDITIONAL SUPPORTIVE ORGANIZATIONS INCLUDED THE SF LGBT CENTER AND GAY FUTURE DADS. PROCEEDS FROM SPONSORSHIP AND EXHIBITING FEES BENEFITED THE GAY PARENTING ASSISTANCE PROGRAM (GPAP) AND OUR FAMILY COALITION. 250+ BENEFITTED</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>55104</ExpenseAmt>
        <RevenueAmt>78255</RevenueAmt>
        <Desc>ISRAEL SEMINAR MARCH 10-11, 2016: THE 4TH TEL AVIV SURROGACY AND FERTILITY CONFERENCE, WAS A NEW HIGHPOINT FOR THE ORGANIZATION. IT WAS NOT JUST OUR BEST-ATTENDED ISRAELI EVENT YET, ATTRACTING BOTH GAY AND STRAIGHT ISRAELI INTENDED PARENTS, BUT WAS SIGNIFICANT IN PROMOTING PUBLIC DISCOURSE AND AWARENESS ABOUT THE TOPIC IN THE COUNTRY. THE CONFERENCE WAS MARKED BY THE PARTICIPATION OF WIZO, THE LARGEST PROVIDER OF SOCIAL SERVICES FOR WOMEN, CHILDREN &amp; YOUTH IN ISRAEL. WIZO JOINED OUR COALITION OF PARTNERS WITH THE GOAL OF BRINGING AWARENESS TO THE SOCIAL &amp; ETHICAL ASPECTS OF THE SURROGACY PROCESS. TOGETHER WITH OUR OTHER PARTNERS, CHEN L'PINYON &amp; THE ISRAELI GAY FATHERS' ASSOCIATION, THEY HELPED STAGE OUR BIGGEST CONFERENCE YET, WITH ALMOST 500 INTENDED PARENTS, SPEAKERS, RESEARCHERS AND OTHER PROFESSIONALS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>28260</ExpenseAmt>
        <RevenueAmt>83676</RevenueAmt>
        <Desc>DALLAS SEMINAR: THE FIRST MEN HAVING BABIES SOUTH SURROGACY SEMINAR &amp; GAY PARENTING EXPO TOOK PLACE IN DALLAS ON FATHER'S DAY, JUNE 19, 2016. FOR THIS EVENT, MHB PARTNERED WITH THE DALLAS VOICE AND SEVERAL LEADING LGBT GROUPS FROM TEXAS, WHO PROVIDED SUPPORT TO ACCOMMODATE 25 GAY PARENTING EXPO EXHIBITORS, 150+ PARENTS, PROSPECTS, AND PROFESSIONALS THAT ATTENDED. THE EVENT WAS BASED ON THE SUCCESSFUL MODEL OF PROGRAMS MEN HAVING BABIES HAS ORGANIZED IN NYC, LA, SAN FRANCISCO, CHICAGO, BRUSSELS AND TEL AVIV. IT BROUGHT TOGETHER COMMUNITY ACTIVISTS, EXPERTS, PARENTS AND SURROGATES WHO WILL SHARE THEIR EXPERIENCES. THE LARGE EVENT HALL AT THE WYNDHAM DALLAS SUITES - PARK CENTRAL WAS FILLED TO CAPACITY WITH PROSPECTIVE PARENTS FROM TEXAS, FLORIDA, OKLAHOMA, LOUISIANA, UTAH, NEVADA AND CALIFORNIA.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>177838</ExpenseAmt>
        <Desc>OTHER PROGRAM EXPENSES</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>177838</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>320262</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc4">false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</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>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <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>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>2</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>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>4</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>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>AJ EDGE</PersonNm>
        <PhoneNum>6462485949</PhoneNum>
        <USAddress>
          <AddressLine1Txt>9 MIDWOOD DRIVE</AddressLine1Txt>
          <CityNm>FLORHAM PARK</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07932</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>GEORGES SYLVESTRE</PersonNm>
        <TitleTxt>BOARD TRUSTE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR GREGORY J PAYTON</PersonNm>
        <TitleTxt>BOARD TRUSTE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RON POOLE-DAYAN</PersonNm>
        <TitleTxt>EXEC DIR-CHA</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>50000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY M BROWN</PersonNm>
        <TitleTxt>BD CHAIR - S</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ASAF ROSENHEIM</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>50000</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>471395</AllOtherContributionsAmt>
      <TotalContributionsAmt>471395</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2175</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2175</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>473570</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2175</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>84750</TotalAmt>
        <ManagementAndGeneralAmt>84750</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>9458</TotalAmt>
        <ManagementAndGeneralAmt>9458</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>3500</TotalAmt>
        <ManagementAndGeneralAmt>3500</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>31187</TotalAmt>
        <ManagementAndGeneralAmt>31187</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>32715</TotalAmt>
        <ProgramServicesAmt>29098</ProgramServicesAmt>
        <FundraisingAmt>3617</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>19035</TotalAmt>
        <ManagementAndGeneralAmt>3410</ManagementAndGeneralAmt>
        <FundraisingAmt>15625</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>26044</TotalAmt>
        <FundraisingAmt>26044</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>20439</TotalAmt>
        <ProgramServicesAmt>20439</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>5052</TotalAmt>
        <ProgramServicesAmt>5052</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>155</TotalAmt>
        <ProgramServicesAmt>155</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>SURROGACY ASSISTANCE</Desc>
        <TotalAmt>167242</TotalAmt>
        <ProgramServicesAmt>167242</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PARTNERSHIP COSTS</Desc>
        <TotalAmt>47754</TotalAmt>
        <ProgramServicesAmt>47754</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CATERING SERVICES</Desc>
        <TotalAmt>36595</TotalAmt>
        <ProgramServicesAmt>36595</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VIDEOGRAPHY</Desc>
        <TotalAmt>9338</TotalAmt>
        <ProgramServicesAmt>9338</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>4589</TotalAmt>
        <ProgramServicesAmt>4589</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>497853</TotalAmt>
        <ProgramServicesAmt>320262</ProgramServicesAmt>
        <ManagementAndGeneralAmt>132305</ManagementAndGeneralAmt>
        <FundraisingAmt>45286</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>277584</BOYAmt>
        <EOYAmt>297812</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>47100</BOYAmt>
        <EOYAmt>2900</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1549</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1015</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>689</BOYAmt>
        <EOYAmt>534</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>325373</BOYAmt>
        <EOYAmt>301246</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>5398</BOYAmt>
        <EOYAmt>5554</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>5398</BOYAmt>
        <EOYAmt>5554</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>319975</BOYAmt>
        <EOYAmt>295692</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>319975</BOYAmt>
        <EOYAmt>295692</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>325373</BOYAmt>
        <EOYAmt>301246</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-24283</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>152828</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>209909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>406137</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>471395</CurrentTaxYearAmt>
        <TotalAmt>1240269</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>152828</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>209909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>406137</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>471395</CurrentTaxYearAmt>
        <TotalAmt>1240269</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1240269</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>280</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1168</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>697</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2175</CurrentTaxYearAmt>
        <TotalAmt>4320</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1244589</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>2175</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99650</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99720</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1549</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1015</DepreciationAmt>
        <BookValueAmt>534</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>534</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROVISION OF EDUCATIONAL AND PRACTICAL INFORMATION TO ASSIST PROSPECTIVE GAY PARENTS TO ACHIEVE BIOLOGICAL PARENTING, AND PROMOTING THE AFFORDABILITY OF SURROGACY AND OTHER PARENTING RELATED SERVICES FOR GAY MEN THROUGH FINANCIAL ASSISTANCE AND THE ENCOURAGEMENT OF COST TRANSPARENCY AND CUSTOMER FEEDBACK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>