﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-04-03T11:03:28-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>232835861</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ROBIN KRAMER &amp; GREEN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>425 COMMERCE DRIVE SUITE 150</AddressLine1>
        <City>FORT WASHINGTON</City>
        <State>PA</State>
        <ZIPCode>190342727</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>136171220</EIN>
      <Name>
        <BusinessNameLine1>AMERICAN RESEARCH INSTITUTE IN TURKEY</BusinessNameLine1>
      </Name>
      <NameControl>AMER</NameControl>
      <Phone>2158983474</Phone>
      <USAddress>
        <AddressLine1>C/O UPA MUSEUM 3260 SOUTH STREET</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>191046324</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>NANCY W LEINWAND</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>2158983474</Phone>
      <DateSigned>2014-03-24</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>STEVEN M GREEN</Name>
      <PTIN>P00100526</PTIN>
      <Phone>2156418300</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>NANCY W LEINWAND</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>C/O UPA MUSEUM 3260 SOUTH STREET</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>191046324</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>977658</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>CCAT.SAS.UPENN.EDU/ARIT/</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1964</YearFormation>
      <StateLegalDomicile>PA</StateLegalDomicile>
      <ActivityOrMissionDescription>ARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. THE RESEARCH CENTERS PROVIDE LIBRARIES, LODGING, AND RESEARCH SUPPORT.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>12</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>12</NbrIndependentVotingMembers>
      <TotalNbrEmployees>5</TotalNbrEmployees>
      <TotalNbrVolunteers>22</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>745411</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>743022</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>40392</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>41792</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>42739</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>63592</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>5602</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>828542</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>854008</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>574288</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>552539</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>266235</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>246254</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>4856</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>125095</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>123506</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>965618</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>922299</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-137076</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-68291</RevenuesLessExpensesCY>
      <TotalAssetsBOY>2562252</TotalAssetsBOY>
      <TotalAssetsEOY>2386107</TotalAssetsEOY>
      <TotalLiabilitiesBOY>534183</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>360954</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>2028069</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>2025153</NetAssetsOrFundBalancesEOY>
      <MissionDescription>ARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. THE RESEARCH CENTERS PROVIDE LIBRARIES, LODGING, AND RESEARCH SUPPORT.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>817772</Expense>
      <Grants>552539</Grants>
      <Revenue>854008</Revenue>
      <Description>SCHOLARLY RESEARCH IN TURKEY AND INTENSIVE SUMMER PROGRAMS OF TURKISH LANGUAGE STUDIES IN TURKEY.</Description>
      <TotalProgramServiceExpense>817772</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">1</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">1</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>1</ForeignOffice>
      <ForeignActivities referenceDocumentId="RetDoc1040500001">1</ForeignActivities>
      <MoreThan5000KToOrganizations referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals referenceDocumentId="RetDoc1040500001">1</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc1041900001">1</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>5</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>1</ForeignFinancialAccount>
      <NameOfForeignCountry>TU</NameOfForeignCountry>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>12</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>12</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>PA</StatesWhereCopyOfReturnIsFiled>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>NANCY W LEINWAND</NamePerson>
        <TelephoneNumber>2158983474</TelephoneNumber>
        <AddressUS>
          <AddressLine1>3260 SOUTH STREET</AddressLine1>
          <City>PHILADELPHIA</City>
          <State>PA</State>
          <ZIPCode>191046324</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>A KEVIN REINHART</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>12.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NICHOLAS CAHILL</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARIA DEJONG ELLIS</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LINDA DARLING</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BULENT GULTEKIN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GOTTFRIED HAGEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NINA J KOPRULU</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KATHLEEN LYNCH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BEATRICE MANZ</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CATHERINE MILLARD</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SYLVIA ONDER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHRISTOPHER ROOSEVELT</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR NANCY W LEINWAND</NamePerson>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>75991</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>14644</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR ANTONY GREENWOOD</NamePerson>
        <Title>OVERSEAS DIRECTOR</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>75190</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>9525</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR ELIF DENEL</NamePerson>
        <Title>OVERSEAS DIRECTOR</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>50000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>4940</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>201181</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>29109</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <MembershipDues>49100</MembershipDues>
      <GovernmentGrants>568185</GovernmentGrants>
      <AllOtherContributions>125737</AllOtherContributions>
      <NoncashContributions>4136</NoncashContributions>
      <TotalContributions>743022</TotalContributions>
      <ProgramServiceRevenue>
        <Description>HOSTEL INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>40989</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>40989</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>SERVICE FEES</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>803</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>803</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>41792</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>55726</TotalRevenueColumn>
        <ExclusionAmount>55726</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>131516</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>123650</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>7866</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>7866</TotalRevenueColumn>
        <ExclusionAmount>7866</ExclusionAmount>
      </NetGainOrLossInvestments>
      <OtherRevenueMisc>
        <Description>OTHER INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>5602</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5602</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>5602</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>854008</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>47394</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>63592</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticIndividuals>
        <Total>229686</Total>
        <ProgramServices>229686</ProgramServices>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>322853</Total>
        <ProgramServices>322853</ProgramServices>
      </ForeignGrants>
      <CompCurrentOfficersDirectors>
        <Total>228436</Total>
        <ProgramServices>173611</ProgramServices>
        <ManagementAndGeneral>52540</ManagementAndGeneral>
        <Fundraising>2285</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>1526</Total>
        <ProgramServices>1160</ProgramServices>
        <ManagementAndGeneral>351</ManagementAndGeneral>
        <Fundraising>15</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>16292</Total>
        <ProgramServices>12382</ProgramServices>
        <ManagementAndGeneral>3747</ManagementAndGeneral>
        <Fundraising>163</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>18400</Total>
        <ManagementAndGeneral>18400</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>15689</Total>
        <ProgramServices>8617</ProgramServices>
        <ManagementAndGeneral>4679</ManagementAndGeneral>
        <Fundraising>2393</Fundraising>
      </OfficeExpenses>
      <Travel>
        <Total>636</Total>
        <ManagementAndGeneral>636</ManagementAndGeneral>
      </Travel>
      <ConferencesMeetings>
        <Total>12527</Total>
        <ProgramServices>5370</ProgramServices>
        <ManagementAndGeneral>7157</ManagementAndGeneral>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>54897</Total>
        <ProgramServices>49407</ProgramServices>
        <ManagementAndGeneral>5490</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>18357</Total>
        <ProgramServices>14686</ProgramServices>
        <ManagementAndGeneral>3671</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>DUES &amp; SUBSCRIPTIONS</Description>
        <Total>3000</Total>
        <ManagementAndGeneral>3000</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>922299</Total>
        <ProgramServices>817772</ProgramServices>
        <ManagementAndGeneral>99671</ManagementAndGeneral>
        <Fundraising>4856</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>187390</BOY>
        <EOY>87953</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>200113</BOY>
        <EOY>82669</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>205875</BOY>
        <EOY>226938</EOY>
      </PledgesAndGrantsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>0</BOY>
        <EOY>12952</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>805985</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>553605</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>298565</BOY>
        <EOY>252380</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>1670309</BOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <EOY>1723215</EOY>
      </InvestmentsOtherSecurities>
      <TotalAssets>
        <BOY>2562252</BOY>
        <EOY>2386107</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>328808</BOY>
        <EOY>149016</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>205375</BOY>
        <EOY>211938</EOY>
      </DeferredRevenue>
      <TotalLiabilities>
        <BOY>534183</BOY>
        <EOY>360954</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>471853</BOY>
        <EOY>273197</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>454214</BOY>
        <EOY>595183</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>1102002</BOY>
        <EOY>1156773</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>2028069</BOY>
        <EOY>2025153</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>2562252</BOY>
        <EOY>2386107</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-68291</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>65375</ReconciliationUnrealizedInvest>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>1904155</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1415447</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1011067</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>745411</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>743022</CurrentTaxYear>
        <Total>5819102</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>1904155</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1415447</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1011067</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>745411</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>743022</CurrentTaxYear>
        <Total>5819102</Total>
      </Total170>
      <PublicSupportTotal170>5819102</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>22910</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1740</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1624</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>42739</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>55726</CurrentTaxYear>
        <Total>124739</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>5943841</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>277095</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.97900</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.97990</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <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>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CurrentYear>
        <BeginningOfYearBalance>1422838</BeginningOfYearBalance>
        <Contributions>76287</Contributions>
        <InvestmentEarningsOrLosses>128906</InvestmentEarningsOrLosses>
        <EndOfYearBalance>1628031</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>1311111</BeginningOfYearBalance>
        <Contributions>42644</Contributions>
        <InvestmentEarningsOrLosses>69083</InvestmentEarningsOrLosses>
        <EndOfYearBalance>1422838</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>1204694</BeginningOfYearBalance>
        <Contributions>105439</Contributions>
        <InvestmentEarningsOrLosses>978</InvestmentEarningsOrLosses>
        <EndOfYearBalance>1311111</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>1106849</BeginningOfYearBalance>
        <Contributions>96105</Contributions>
        <InvestmentEarningsOrLosses>1740</InvestmentEarningsOrLosses>
        <EndOfYearBalance>1204694</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <CurrentYearMinus4Years>
        <BeginningOfYearBalance>873178</BeginningOfYearBalance>
        <Contributions>210760</Contributions>
        <InvestmentEarningsOrLosses>22911</InvestmentEarningsOrLosses>
        <EndOfYearBalance>1106849</EndOfYearBalance>
      </CurrentYearMinus4Years>
      <BoardDesignatedEOYBalance>0.13100</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.71050</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.15850</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>0</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>0</EndowmentsHeldByRelatedOrgs>
      <Equipment>
        <OtherCostOrOtherBasis>55955</OtherCostOrOtherBasis>
        <Depreciation>49208</Depreciation>
        <BookValue>6747</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>750030</OtherCostOrOtherBasis>
        <Depreciation>504397</Depreciation>
        <BookValue>245633</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>252380</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>VANGUARD INTER-TERM INVEST-GR ADM</Description>
        <BookValue>248412</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <OtherSecurities>
        <Description>VANGUARD SHORT-TERM INVEST-GR ADM</Description>
        <BookValue>159754</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <OtherSecurities>
        <Description>VANGUARD TOT INTL STOCK IX ADMIRAL</Description>
        <BookValue>153225</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <OtherSecurities>
        <Description>VANGUARD TOTAL BOND MKT INDEX ADM</Description>
        <BookValue>564096</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <OtherSecurities>
        <Description>VANGUARD TOTAL STOCK MKT IDX ADM</Description>
        <BookValue>597728</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <TotalOfBookValueSecurities>1723215</TotalOfBookValueSecurities>
      <TotRevenueEtcAuditedFinclStmt>944583</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>65375</NetUnrealizedGainsInvestments>
      <DonatedSrvcAndUseOfFacilities>25200</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>90575</RevenueNotRptdF990>
      <RevenueSubtotal>854008</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>854008</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>947499</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>25200</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>25200</ExpensesNotRptdF990>
      <ExpensesSubtotal>922299</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>922299</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>THE BOARD INTENDS TO HOLD FUNDS INVESTED IN THE ENDOWMENT AND USE THE INCOME GENERATED BY THOSE FUNDS TO FINANCE THE ANKARA AND ISTANBUL, TURKEY LIBRARY OPERATIONS.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintained>1</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>EUROPE</Region>
        <NumberOfOffices>2</NumberOfOffices>
        <NumberOfEmployees>12</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>LIBRARY AND RESEARCH CENTERS</SpecificServicesProvided>
        <TotalExpenditures>233998</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>2</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>12</SubtotalNumberOfEmployees>
      <ContNumberOfOffices>0</ContNumberOfOffices>
      <ContNumberOfEmployees>0</ContNumberOfEmployees>
      <TotalNumberOfOffices>2</TotalNumberOfOffices>
      <TotalNumberOfEmployees>12</TotalNumberOfEmployees>
      <SubtotalAmountSpent>233998</SubtotalAmountSpent>
      <ContAmountSpent>0</ContAmountSpent>
      <TotalAmountSpent>233998</TotalAmountSpent>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>FELLOWSHIPS, OTHER LIVING EXPENSES</TypeOfAssistance>
        <Region>EUROPE</Region>
        <NumberOfRecipients>5</NumberOfRecipients>
        <AmountOfCashGrant>322853</AmountOfCashGrant>
        <MannerOfCashDisbursement>ELECTRONIC FUND OR WIRE TRANSFER, CHECK</MannerOfCashDisbursement>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
      </GrantsToIndOutsideUS>
      <TransferToForeignCorp>0</TransferToForeignCorp>
      <InterestInForeignTrust>0</InterestInForeignTrust>
      <OwnForeignCorp>0</OwnForeignCorp>
      <PassiveForeignInvestCo>0</PassiveForeignInvestCo>
      <ForeignPartnership>0</ForeignPartnership>
      <BoycottCountries>0</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:</Identifier>
        <Explanation>SCHEDULE F, PART I, LINE 2: ARIT USES GRANT FUNDS TO SUPPORT OPERATIONS IN ISTANBUL AND ANKARA. THOSE FUNDS ARE PAID DIRECTLY TO VENDORS AND TO THE CENTER DIRECTORS UPON REQUEST FOR EXPENSES PAID THROUGH THE CENTER. THE OVERSEAS DIRECTORS PROVIDE MONTHLY REPORTS THAT SHOW THEIR USE OF THE FUNDS. IN THE U.S., OVERSEAS DATA IS ENTERED IN THE OVERALL ACCOUNTS AND CLASSIFIED TO THE SPECIFIC GRANTS AS ALLOCATED IN THE GRANT BUDGETS NEGOTIATED WITH THE FUNDING AGENCIES. ARIT PAYS FELLOWSHIPS TO INDIVIDUAL SCHOLARS TO CARRY OUT THEIR RESEARCH ACCORDING TO THEIR APPROVED GRANT PROPOSALS. MOST SCHOLARS WORK INDEPENDENTLY AND MAY CARRY OUT THEIR WORK AT THE CENTERS IN ISTANBUL AND ANKARA OR IN ANOTHER LOCATION IN TURKEY. THE U.S. OFFICE COMMUNICATES WITH THE OVERSEAS CENTERS CONCERNING RESEARCHER SCHEDULES. ARIT REQUESTS THAT SCHOLARS VISIT ONE OF THE ARIT CENTERS TO CONFIRM THEIR ARRIVAL TO BEGIN WORK IN TURKEY. ARIT REQUIRES THAT SCHOLARS FILE A REPORT THAT DOCUMENTS THE COURSE OF THEIR RESEARCH TENURE AND ACCOUNTS FOR THE MONEY SPENT. ARIT REQUESTS THAT SCHOLARS PROVIDE THE ARIT CENTER LIBRARIES WITH COPIES OF ANY PUBLICATIONS THAT RESULT FROM FELLOWSHIP FUNDING AND TO REPORT ON ANY ACTIVITIES THAT RESULT FROM GRANT FUNDED RESEARCH. ARIT U.S. OFFICE CONTINUES TO COLLECT INFORMATION ABOUT THE FORMER FELLOWS PUBLICATIONS AND ACTIVITIES THAT ARE RELATED TO THEIR ARIT FELLOWSHIP SUPPORT. LANGUAGE PROGRAM PAYMENTS ARE MADE TO PARTNER PROGRAMS IN TURKEY AND STIPENDS ARE PAID DIRECTLY TO PARTICIPANTS. LANGUAGE PARTICIPANTS DEMONSTRATE THE LANGUAGE SKILLS THEY ACQUIRE THROUGH TESTING. THE PROGRAM IS SUPERVISED BY THE U.S. DIRECTOR AND EVALUATED ANNUALLY BY AN OUTSIDE EVALUATOR WHO PREPARES A REPORT.</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>0</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>FELLOWSHIPS, LIVING EXPENSES</TypeOfGrant>
        <NumberOfRecipients>21</NumberOfRecipients>
        <AmountOfCashGrant>229686</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>SCHEDULE I, PART I, LINE 2</Identifier>
        <Explanation>THE GRANTS ARE MONITORED BY THE EXECUTIVE DIRECTOR THROUGH REVIEW OF GRANT AGREEMENTS AND KNOWLEDGE OF THE REQUIREMENTS AND RESTRICTIONS.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS ARE PROVIDED WITH A DRAFT COPY OF THE FEDERAL FORM 990 FOR REVIEW AND APPROVAL BEFORE BEING FILED WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>OFFICERS, DIRECTORS, AND EMPLOYEES ARE ENCOURAGED THROUGH AN OPEN DOOR POLICY TO REVEAL ANY POTENTIAL CONFLICTS OF INTEREST AND MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE EXECUTIVE DIRECTOR'S CONTRACT IS RENEWED AT THE REQUEST OF THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C:</ReturnReference>
        <Explanation>THE PROCESS OF SELECTING AND OVERSEEING THE INDEPENDENT ACCOUNTANTS HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>