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        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>4034276</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4034276</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Seminars &amp; Conventions</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>215135</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>215135</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Publications</Description>
        <BusinessCode>541800</BusinessCode>
        <TotalRevenueColumn>148875</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3619</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>145256</UnrelatedBusinessRevenue>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>4398286</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>66585</TotalRevenueColumn>
        <ExclusionAmount>66585</ExclusionAmount>
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      <RoyaltiesRevenue>
        <TotalRevenueColumn>267522</TotalRevenueColumn>
        <ExclusionAmount>267522</ExclusionAmount>
      </RoyaltiesRevenue>
      <GrossRents>
        <Real>219598</Real>
      </GrossRents>
      <LessRentalExpenses>
        <Real>62863</Real>
      </LessRentalExpenses>
      <RentalIncomeOrLoss>
        <Real>156735</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>156735</TotalRevenueColumn>
        <ExclusionAmount>156735</ExclusionAmount>
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      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Other>839602</Other>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Other>4326211</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>4326211</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>169050</UnrelatedBusinessRevenue>
        <ExclusionAmount>4157161</ExclusionAmount>
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        <BusinessCode>900099</BusinessCode>
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        <RelatedOrExemptFunctionIncome>83148</RelatedOrExemptFunctionIncome>
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      <OtherRevenueMisc>
        <Description>Other Income</Description>
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        <TotalRevenueColumn>62609</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>62609</RelatedOrExemptFunctionIncome>
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      <TotalRevenue>
        <TotalRevenueColumn>9533155</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4398787</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>314306</UnrelatedBusinessRevenue>
        <ExclusionAmount>4648003</ExclusionAmount>
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      <CompCurrentOfficersDirectors>
        <Total>293027</Total>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>2073734</Total>
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      <PensionPlanContributions>
        <Total>37462</Total>
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      <OtherEmployeeBenefits>
        <Total>328663</Total>
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      <PayrollTaxes>
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      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>31240</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>187547</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>25760</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>223583</Total>
      </FeesForServicesLobbying>
      <FeesForServicesInvstMgmntFees>
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      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>380660</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>32041</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>89511</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>75260</Total>
      </InformationTechnology>
      <Occupancy>
        <Total>81855</Total>
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      <Travel>
        <Total>444726</Total>
      </Travel>
      <ConferencesMeetings>
        <Total>361266</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>10805</Total>
      </Interest>
      <DepreciationDepletion>
        <Total>68913</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>32439</Total>
      </Insurance>
      <OtherExpenses>
        <Description>Publication</Description>
        <Total>359455</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Dues and subscription</Description>
        <Total>110066</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Rebates &amp; reimbursement</Description>
        <Total>5239</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Registrations &amp; License</Description>
        <Total>1976</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>1878</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>5455608</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>150</BOY>
        <EOY>150</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
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        <EOY>1777148</EOY>
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        <EOY>169436</EOY>
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      <OtherNotesLoansReceivableNet>
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        <EOY>401786</EOY>
      </OtherNotesLoansReceivableNet>
      <PrepaidExpensesDeferredCharges>
        <BOY>13138</BOY>
        <EOY>64281</EOY>
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      <LandBuildingsEquipmentBasis>3052607</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>809985</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>674226</BOY>
        <EOY>2242622</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>2211747</BOY>
        <EOY>2418735</EOY>
      </InvestmentsPubTradedSecurities>
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        <BOY>227084</BOY>
        <EOY>103094</EOY>
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      <TotalAssets>
        <BOY>3705643</BOY>
        <EOY>7177252</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>767008</BOY>
        <EOY>717451</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>992626</BOY>
        <EOY>949545</EOY>
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      <MortNotesPyblSecuredInvestProp>
        <BOY>684000</BOY>
        <EOY>0</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>235342</BOY>
        <EOY>173692</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>2678976</BOY>
        <EOY>1840688</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>840983</BOY>
        <EOY>5132089</EOY>
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      <TemporarilyRestrictedNetAssets>
        <BOY>185684</BOY>
        <EOY>204475</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>1026667</BOY>
        <EOY>5336564</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3705643</BOY>
        <EOY>7177252</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>4077547</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>232350</ReconciliationUnrealizedInvest>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1234500001">
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        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <OnlyInHouseLobbying>0</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>0</AgreeToCarryoverPriorYear>
      <DuesAssessments>4034276</DuesAssessments>
      <NonDedLobbyPoliticalCurrent>319152</NonDedLobbyPoliticalCurrent>
      <NonDedLobbyPoliticalTotal>319152</NonDedLobbyPoliticalTotal>
      <AggrAmtReportedInDuesNotices>322764</AggrAmtReportedInDuesNotices>
      <TaxableAmount>-3612</TaxableAmount>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Buildings>
        <OtherCostOrOtherBasis>2076763</OtherCostOrOtherBasis>
        <BookValue>2076763</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>391511</OtherCostOrOtherBasis>
        <Depreciation>341601</Depreciation>
        <BookValue>49910</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>584333</OtherCostOrOtherBasis>
        <Depreciation>468384</Depreciation>
        <BookValue>115949</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>2242622</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Capital lease obligations</Description>
        <Amount>35394</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Accrued termination benefit</Description>
        <Amount>129288</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Due to Councils</Description>
        <Amount>9010</Amount>
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      <TotalOfAmounts>173692</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>9802842</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>232350</NetUnrealizedGainsInvestments>
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      <RevenueNotRptdF990>295213</RevenueNotRptdF990>
      <RevenueSubtotal>9507629</RevenueSubtotal>
      <InvestmentExpensesNotIncluded>25526</InvestmentExpensesNotIncluded>
      <RevenueNotRptdOnFinStmt>25526</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>9533155</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>5492945</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>62863</OtherExpensesIncluded>
      <ExpensesNotRptdF990>62863</ExpensesNotRptdF990>
      <ExpensesSubtotal>5430082</ExpensesSubtotal>
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      <ExpensesNotRptdOnFinStmt>25526</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>5455608</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>Description of Uncertain Tax Positions Under FIN 48:</Identifier>
        <ReturnReference>Part X, Line 2:</ReturnReference>
        <Explanation>The Association had no significant uncertain tax positions for the years ended September 30, 2013 and 2012.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>Part XI, Line 2d - Other Adjustments:</Identifier>
        <Explanation>Rental expenses</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>Part XII, Line 2d - Other Adjustments:</Identifier>
        <Explanation>Rental expenses</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
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      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <Form990ScheduleJPartII>
        <NamePerson>William O'Connell</NamePerson>
        <Title>Executive Vice President</Title>
        <BaseCompensationFilingOrg>172528</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>1155</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>3460</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>7446</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>184589</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Janet R Ridgely</NamePerson>
        <Title>Deputy Executive Vice President</Title>
        <BaseCompensationFilingOrg>129291</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>247</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>2673</DeferredCompFilingOrg>
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        <NontaxableBenefitsFilingOrg>19705</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>151916</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Stephen J Stoupa CPA</NamePerson>
        <Title>VP of Finance</Title>
        <BaseCompensationFilingOrg>149096</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>192</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
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        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
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        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>John Falardeau</NamePerson>
        <Title>VP of Gov't Relations</Title>
        <BaseCompensationFilingOrg>130001</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>247</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>2678</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>20139</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>153065</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 6</ReturnReference>
        <Explanation>ACA has 10 categories of membership (Governor's Advisory Cabinet, General, New Graduate, New Practitioner, Sustaining, Life, Associate, International, Retired/Disabled and Student members). All members except Sustaining, Associate, International, Retired/Disabled and Student members have voting rights.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 7a</ReturnReference>
        <Explanation>The House of Delegates elects and approves the Board of Governors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 7b</ReturnReference>
        <Explanation>The House of Delegates is comprised of active, voting members.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>The review of the 990 is a Board of Governors meeting agenda item prior to filing with the IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>ACA monitors compliance with the policy annually by the Legal Department Compliance Questionnaire.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15</ReturnReference>
        <Explanation>ACA's Executive Committee of the Board of Governors reviews and approves the compensation for the Executive Vice President/CEO. For other officer and key employees, formal review is undertaken by the Executive Vice President/CEO.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>ACA makes its governing documents available upon request of the legal/finance department.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part XII, Line 2C:</ReturnReference>
        <Explanation>ACA's Board assumes responsibility for oversight of the audit of its consolidated financial statements and selection of an independent accountant. The process is consistent with previous years.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>American Chiropractic Foundation</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1701 Clarendon Blvd Suite 200</AddressLine1>
          <City>Arlington</City>
          <State>VA</State>
          <ZIPCode>22209</ZIPCode>
        </AddressUS>
        <EIN>541762762</EIN>
        <PrimaryActivities>To support scholarly research in chiropractic education.</PrimaryActivities>
        <LegalDomicileState>VA</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>Line 11a, I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Chiropractic Association</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ACA PAC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1701 Clarendon Blvd Suite 200</AddressLine1>
          <City>Arlington</City>
          <State>VA</State>
          <ZIPCode>22209</ZIPCode>
        </AddressUS>
        <EIN>311396986</EIN>
        <PrimaryActivities>Political Action Committee</PrimaryActivities>
        <LegalDomicileState>VA</LegalDomicileState>
        <ExemptCodeSection>527</ExemptCodeSection>
        <DirectControllingEntityName>
          <BusinessNameLine1>American Chiropractic Association</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ACA PAC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>83148</AmountInvolved>
        <MethodOfAmtDetermination>Reimbursed expenses</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>