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      <ProgramServiceRevenue>
        <Description>Tuition</Description>
        <TotalRevenueColumn>4043882</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4043882</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Other Program Fees</Description>
        <TotalRevenueColumn>32349</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>32349</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>4076231</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>6782</TotalRevenueColumn>
        <ExclusionAmount>6782</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </RoyaltiesRevenue>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetRentalIncomeOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetGainOrLossInvestments>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromGaming>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeOrLoss>
      <TotalOtherRevenue>0</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>5512164</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4076231</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>6782</ExclusionAmount>
      </TotalRevenue>
      <InfoInScheduleOPartIX>X</InfoInScheduleOPartIX>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>692938</Total>
        <ProgramServices>692938</ProgramServices>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>229399</Total>
        <ManagementAndGeneral>229399</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>1053750</Total>
        <ProgramServices>527820</ProgramServices>
        <ManagementAndGeneral>395818</ManagementAndGeneral>
        <Fundraising>130112</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>7334</Total>
        <ManagementAndGeneral>7334</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>89933</Total>
        <ManagementAndGeneral>89933</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>100149</Total>
        <ProgramServices>42384</ProgramServices>
        <ManagementAndGeneral>47594</ManagementAndGeneral>
        <Fundraising>10171</Fundraising>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>16400</Total>
        <ProgramServices>16400</ProgramServices>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>23590</Total>
        <ManagementAndGeneral>23590</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>229605</Total>
        <ProgramServices>192294</ProgramServices>
        <Fundraising>37311</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>1155</Total>
        <ManagementAndGeneral>1155</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>18029</Total>
        <ManagementAndGeneral>16274</ManagementAndGeneral>
        <Fundraising>1755</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>0</Total>
      </Occupancy>
      <Travel>
        <Total>59481</Total>
        <ProgramServices>42099</ProgramServices>
        <ManagementAndGeneral>15993</ManagementAndGeneral>
        <Fundraising>1389</Fundraising>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>120395</Total>
        <ManagementAndGeneral>120395</ManagementAndGeneral>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>203413</Total>
        <ProgramServices>203413</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>96929</Total>
        <ManagementAndGeneral>96929</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>Utilities</Description>
        <Total>105196</Total>
        <ProgramServices>99878</ProgramServices>
        <ManagementAndGeneral>5318</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Tuition Credits</Description>
        <Total>121392</Total>
        <ManagementAndGeneral>121392</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Repairs &amp; Maintenance</Description>
        <Total>212665</Total>
        <ProgramServices>212665</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Camp Programs</Description>
        <Total>598718</Total>
        <ProgramServices>598718</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>786504</Total>
        <ProgramServices>466291</ProgramServices>
        <ManagementAndGeneral>305568</ManagementAndGeneral>
        <Fundraising>14645</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>4766975</Total>
        <ProgramServices>3094900</ProgramServices>
        <ManagementAndGeneral>1476692</ManagementAndGeneral>
        <Fundraising>195383</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>422467</BOY>
        <EOY>608169</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>675683</BOY>
        <EOY>239393</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>1789567</BOY>
        <EOY>1621201</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>54467</BOY>
        <EOY>115958</EOY>
      </AccountsReceivable>
      <ReceivablesFromOfficersEtc>
        <EOY>0</EOY>
      </ReceivablesFromOfficersEtc>
      <ReceivablesFromDisqualPersons>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
        <EOY>0</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <EOY>0</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>38065</BOY>
        <EOY>29941</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>11083536</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>2413778</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>4722810</BOY>
        <EOY>8669758</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <EOY>0</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <EOY>0</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <EOY>426427</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>8000</BOY>
        <EOY>3000</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>7711059</BOY>
        <EOY>11713847</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>194403</BOY>
        <EOY>66305</EOY>
      </AccountsPayableAccruedExpenses>
      <MortNotesPyblSecuredInvestProp>
        <BOY>1440497</BOY>
        <EOY>4744294</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>215362</BOY>
        <EOY>280836</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1850262</BOY>
        <EOY>5091435</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>3795567</BOY>
        <EOY>4963081</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>2065230</BOY>
        <EOY>1659331</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>5860797</BOY>
        <EOY>6622412</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>7711059</BOY>
        <EOY>11713847</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>745189</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>16426</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="11000144" softwareVersion="2011v1.5">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>986580</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>711295</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>842723</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3173798</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1429151</CurrentTaxYear>
        <Total>7143547</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>3238104</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3300861</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3578976</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3728620</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4076231</CurrentTaxYear>
        <Total>17922792</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit509>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
      <Total509>
        <CurrentTaxYearMinus4Years>4224684</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>4012156</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4421699</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6902418</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5505382</CurrentTaxYear>
        <Total>25066339</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <PublicSupportTotal509>25066339</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>1020</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>13728</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>22355</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6296</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>23208</CurrentTaxYear>
        <Total>66607</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>1020</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>13728</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>22355</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6296</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>23208</CurrentTaxYear>
        <Total>66607</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>4225704</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>4025884</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4444054</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6908714</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5528590</CurrentTaxYear>
        <Total>25132946</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99730</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99660</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00270</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00340</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="11000144" softwareVersion="2011v1.5">
      <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="IRS990ScheduleD" softwareId="11000144" softwareVersion="2011v1.5">
      <CurrentYear>
        <BeginningOfYearBalance>215563</BeginningOfYearBalance>
        <Contributions>2500</Contributions>
        <InvestmentEarningsOrLosses>22521</InvestmentEarningsOrLosses>
        <AdministrativeExpenses>1191</AdministrativeExpenses>
        <EndOfYearBalance>239393</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>217947</BeginningOfYearBalance>
        <Contributions>5500</Contributions>
        <InvestmentEarningsOrLosses>1138</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>8000</GrantsOrScholarships>
        <AdministrativeExpenses>1022</AdministrativeExpenses>
        <EndOfYearBalance>215563</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>193907</BeginningOfYearBalance>
        <Contributions>6491</Contributions>
        <InvestmentEarningsOrLosses>18404</InvestmentEarningsOrLosses>
        <AdministrativeExpenses>855</AdministrativeExpenses>
        <EndOfYearBalance>217947</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <PermanentEndowmentEOYBalance>0.92000</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.08000</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Buildings>
        <OtherCostOrOtherBasis>7199746</OtherCostOrOtherBasis>
        <Depreciation>1083314</Depreciation>
        <BookValue>6116432</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>3460385</OtherCostOrOtherBasis>
        <Depreciation>980899</Depreciation>
        <BookValue>2479486</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>423405</OtherCostOrOtherBasis>
        <Depreciation>349565</Depreciation>
        <BookValue>73840</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>8669758</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Employee Flexible Spending</Description>
        <Amount>4467</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Camper Deposits</Description>
        <Amount>276369</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>280836</TotalOfAmounts>
      <TotalRevenue>5512164</TotalRevenue>
      <TotalExpenses>4766975</TotalExpenses>
      <ExcessOrDeficitForYear>745189</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>16426</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>16426</TotalAdjustments>
      <ExcessOrDeficitPerFS>761615</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>5512164</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>5512164</RevenueSubtotal>
      <TotalRevenuePerForm990>5512164</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>4766975</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>4766975</ExpensesSubtotal>
      <TotalExpensesPerForm990>4766975</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>Part V, Line 4</Identifier>
        <ReturnReference>Part V, Line 4: Intended uses of the endowment fund.</ReturnReference>
        <Explanation>Endowments have been established for the awarding of scholarships toward camp tuition and support of educational programs.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="IRS990ScheduleI" softwareId="11000144" softwareVersion="2011v1.5">
      <RecordsMaintained>true</RecordsMaintained>
      <NoGrantMoreThan5000>X</NoGrantMoreThan5000>
      <TotalNbrOf501C3AndGovtGrants>0</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Scholarships to attend camp at Camp Ramah in New England</TypeOfGrant>
        <NumberOfRecipients>440</NumberOfRecipients>
        <MethodOfValuation>FMV</MethodOfValuation>
        <DescriptionOfNonCashAssistance>Scholarship</DescriptionOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Grantmaker's Description of How Grants are Used</Identifier>
        <Explanation>Grants are in form of scholarships. No monetary funds are dispersed to recipients.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="11000144" softwareVersion="2011v1.5">
      <HousingAllowanceOrResidence>X</HousingAllowanceOrResidence>
      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>Rabbi Ed Gelb</NamePerson>
        <BaseCompensationFilingOrg>83798</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>34886</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>3900</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>99057</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>221641</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Sch J, Part I, Line 1a</Identifier>
        <ReturnReference>Part I, Line 1a: Relevant information in regards to selections on 1a.</ReturnReference>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="IRS990ScheduleK.1" softwareId="11000144" softwareVersion="2011v1.5">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>MA Develop Finance Agency</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>043431814</IssuerEIN>
        <DateIssued>2012-02-21</DateIssued>
        <IssuePrice>3750000</IssuePrice>
        <DescriptionOfPurpose>Refinance &amp; Fund Construction</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>5706</AmountRetired>
        <TotalProceeds>3750000</TotalProceeds>
        <IssuanceCostsFromProceeds>75000</IssuanceCostsFromProceeds>
        <CapitalExpenditures>2266834</CapitalExpenditures>
        <OtherSpentProceeds>1408166</OtherSpentProceeds>
        <YearOfSubstCompletion>2012</YearOfSubstCompletion>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <PostIssuanceComplianceProcdrs>true</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="11000144" softwareVersion="2011v1.5">
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Water and Pond Maintenance: Column (A) - Total = $3657; Column (B) - Program Services = $3657; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Visitor Expenses: Column (A) - Total = $15539; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $15539; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Video &amp; Yearbook: Column (A) - Total = $7991; Column (B) - Program Services = $7991; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Vehicle Expenses: Column (A) - Total = $33224; Column (B) - Program Services = $27257; Column (C) - Management &amp; General = $5967; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Uniforms: Column (A) - Total = $2443; Column (B) - Program Services = $2443; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Temporary Help: Column (A) - Total = $14327; Column (B) - Program Services = $14327; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Telephone: Column (A) - Total = $44445; Column (B) - Program Services = $40289; Column (C) - Management &amp; General = $4156; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Supplies: Column (A) - Total = $89784; Column (B) - Program Services = $89784; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Subcontractors: Column (A) - Total = $48159; Column (B) - Program Services = $48159; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Staff Training: Column (A) - Total = $18054; Column (B) - Program Services = $18054; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Septic Expenses: Column (A) - Total = $7551; Column (B) - Program Services = $7551; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Security: Column (A) - Total = $22319; Column (B) - Program Services = $22319; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Sanitation: Column (A) - Total = $33833; Column (B) - Program Services = $33833; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Reunion Expenses: Column (A) - Total = $6108; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $6108; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Recruitment: Column (A) - Total = $47218; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $47218; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Publications/Subscriptions: Column (A) - Total = $2022; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $2022</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Public Relations: Column (A) - Total = $2474; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $2474; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Professional Developement: Column (A) - Total = $3650; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $3650; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Printing and Publications: Column (A) - Total = $1467; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1002; Column (D) - Fundraising = $465</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Postage and Shipping: Column (A) - Total = $8072; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $7904; Column (D) - Fundraising = $168</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Pest Control: Column (A) - Total = $4857; Column (B) - Program Services = $4857; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Permits &amp; Licenses: Column (A) - Total = $14027; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $14027; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Payroll Processing: Column (A) - Total = $16805; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $16805; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Office Rent: Column (A) - Total = $41187; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $41187; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>NRC Assessment: Column (A) - Total = $71750; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $71750; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Moving: Column (A) - Total = $1559; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1559; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Miscellaneous Operating Expenses: Column (A) - Total = $1674; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1674; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Medical Expenses: Column (A) - Total = $1431; Column (B) - Program Services = $1431; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Laundry Service: Column (A) - Total = $56266; Column (B) - Program Services = $56266; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Landscaping: Column (A) - Total = $11852; Column (B) - Program Services = $11852; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Gas/Propane: Column (A) - Total = $52440; Column (B) - Program Services = $52440; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Fundraising Expenses: Column (A) - Total = $610; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $610</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Equipment Rental: Column (A) - Total = $15151; Column (B) - Program Services = $9525; Column (C) - Management &amp; General = $5626; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Donor Acknowledgement: Column (A) - Total = $2065; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $2065</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Credit Card Processing Fees: Column (A) - Total = $28024; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $28024; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Computer Expense &amp; Consultants: Column (A) - Total = $21621; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $21621; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Canteen Merchandise: Column (A) - Total = $14256; Column (B) - Program Services = $14256; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Bank Fees: Column (A) - Total = $1579; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1579; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Bad Debts: Column (A) - Total = $7698; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $7698; Column (D) - Fundraising = $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Annual Fund Appeals: Column (A) - Total = $7915; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $7915</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24e</Identifier>
        <ReturnReference>Form 990, Part IX, Line 24e: Other Expenses</ReturnReference>
        <Explanation>Alumni Expenses: Column (A) - Total = $1400; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $1400</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>The organization currently has no provision to make its governing documents and financial statements available to the public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>Form 990 is submitted to the Board of Directors for review prior to being filed.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>