﻿<?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>2013-05-15T08:24:42-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>201825823</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MILBERT FINANCIAL &amp; TAX SERVICES INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>229 FIRST AVENUE EAST</AddressLine1>
        <City>DYERSVILLE</City>
        <State>IA</State>
        <ZIPCode>52040</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>421269394</EIN>
      <Name>
        <BusinessNameLine1>BI-COUNTY AMBULANCE INC</BusinessNameLine1>
      </Name>
      <NameControl>BI-C</NameControl>
      <Phone>5638758628</Phone>
      <USAddress>
        <AddressLine1>PO BOX 27</AddressLine1>
        <City>DYERSVILLE</City>
        <State>IA</State>
        <ZIPCode>52040</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JUDY BOGE</Name>
      <Title>OFFICER</Title>
      <Phone>5638757366</Phone>
      <DateSigned>2013-05-13</DateSigned>
    </Officer>
    <Preparer>
      <Name>JUDE MILBERT</Name>
      <PTIN>P00544033</PTIN>
      <Phone>5638759113</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>JUDY BOGE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>PO BOX 27</AddressLine1>
        <City>DYERSVILLE</City>
        <State>IA</State>
        <ZIPCode>52040</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>260675</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1991</YearFormation>
      <StateLegalDomicile>IA</StateLegalDomicile>
      <ActivityOrMissionDescription>PROVIDE SMALL RURAL COMMUNITIES AMBULANCE SERVICES</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>14</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>295185</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>260505</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>321</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>170</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>295506</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>260675</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>56556</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>56799</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>192274</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>178737</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>248830</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>235536</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>46676</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>25139</RevenuesLessExpensesCY>
      <TotalAssetsBOY>382515</TotalAssetsBOY>
      <TotalAssetsEOY>407864</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1494</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>1704</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>381021</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>406160</NetAssetsOrFundBalancesEOY>
      <MissionDescription>PROVIDE AMBULANCE SERVICE TO LOCAL AND RURAL COMMMUNITY</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Description>RURAL COUNTY AMBULANCE SERVICE</Description>
      <Activity2>
        <Expense>235536</Expense>
      </Activity2>
      <TotalProgramServiceExpense>235536</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired>0</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">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</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>14</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>0</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>4</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</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>0</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>IA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>JUDY BOGE</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>3198757366</TelephoneNumber>
        <AddressUS>
          <AddressLine1>PO BOX 27</AddressLine1>
          <City>DYERSVILLE</City>
          <State>IA</State>
          <ZIPCode>52040</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>RON BOECKENSTEDT</NamePerson>
        <Title>PRES</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JIM HEAVENS</NamePerson>
        <Title>VICE PRES</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL ENGLER</NamePerson>
        <Title>SEC/TREAS</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JUDY BOGE</NamePerson>
        <Title>OFFICER</Title>
        <AverageHoursPerWeek>0.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>SERVICE CALLS</Description>
        <BusinessCode>621910</BusinessCode>
        <TotalRevenueColumn>260505</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>260505</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>260505</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>170</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>170</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>260675</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>260675</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>46531</Total>
        <ProgramServices>46531</ProgramServices>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>5913</Total>
        <ProgramServices>5913</ProgramServices>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>4355</Total>
        <ProgramServices>4355</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>363</Total>
        <ProgramServices>363</ProgramServices>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>1335</Total>
        <ProgramServices>1335</ProgramServices>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>19204</Total>
        <ProgramServices>19204</ProgramServices>
      </FeesForServicesOther>
      <Advertising>
        <Total>100</Total>
        <ProgramServices>100</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>1741</Total>
        <ProgramServices>1741</ProgramServices>
      </OfficeExpenses>
      <Occupancy>
        <Total>12564</Total>
        <ProgramServices>12564</ProgramServices>
      </Occupancy>
      <Interest>
        <Total>33</Total>
        <ProgramServices>33</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>82416</Total>
        <ProgramServices>82416</ProgramServices>
      </DepreciationDepletion>
      <OtherExpenses>
        <Description>BAD DEBTS</Description>
        <Total>27567</Total>
        <ProgramServices>27567</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>VEHICLE EXPENSE</Description>
        <Total>12366</Total>
        <ProgramServices>12366</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MEDICAL SUPPLIES</Description>
        <Total>8447</Total>
        <ProgramServices>8447</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TRAINING COSTS/SUPPLIES</Description>
        <Total>6686</Total>
        <ProgramServices>6686</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>5915</Total>
        <ProgramServices>5915</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>235536</Total>
        <ProgramServices>235536</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>33868</BOY>
        <EOY>49583</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>98230</BOY>
        <EOY>142972</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>27024</BOY>
        <EOY>67306</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>323237</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>175234</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>223393</BOY>
        <EOY>148003</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>382515</BOY>
        <EOY>407864</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1494</BOY>
        <EOY>1704</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>1494</BOY>
        <EOY>1704</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>381021</BOY>
        <EOY>406160</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>381021</BOY>
        <EOY>406160</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>382515</BOY>
        <EOY>407864</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>25139</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>1266</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1967</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>409</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>321</CurrentTaxYearMinus1Year>
        <Total>3963</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>3963</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>1103191</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.61980</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsPY170>X</ThirtyThreePercntTestsPY170>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>323237</OtherCostOrOtherBasis>
        <Depreciation>175234</Depreciation>
        <BookValue>148003</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>148003</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE ORGANIZATION RELIES ON ITS ACCOUNTING FIRM FOR THE PREPARATION AND REVIEW OF THEIR F</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE ON REQUEST</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>