﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-11-12T06:26:22-08:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BONITA &amp; RAINEY CPAS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1151-A HIGHWAY 315</AddressLine1>
        <City>PLAINS</City>
        <State>PA</State>
        <ZIPCode>18702</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>256689385</EIN>
      <Name>
        <BusinessNameLine1>NORTHEAST PENNSYLVANIA SCHOOL DISTRICTS HEALTH TRUST</BusinessNameLine1>
      </Name>
      <NameControl>NORT</NameControl>
      <Phone>5707180433</Phone>
      <USAddress>
        <AddressLine1>38 GATEWAY SHOPPING CENTER</AddressLine1>
        <City>EDWARDSVILLE</City>
        <State>PA</State>
        <ZIPCode>18704</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ANDREW P MARKO</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>5707180433</Phone>
      <DateSigned>2013-11-06</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KEVIN NOONE</Name>
      <Phone>5708246276</Phone>
      <DatePrepared>2013-11-12</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990 documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="12000225">
      <NameOfPrincipalOfficerPerson>ANDREW P MARKO</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1150 WYOMING AVE</AddressLine1>
        <City>WYOMING</City>
        <State>PA</State>
        <ZIPCode>18644</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>48680031</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="9">X</Organization501c>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationTrust>X</TypeOfOrganizationTrust>
      <YearFormation>1999</YearFormation>
      <StateLegalDomicile>PA</StateLegalDomicile>
      <ActivityOrMissionDescription>CONTROL HEALTH CARE COSTS FOR MEMBER SCHOOL DISTRICTS</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>22</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>22</NbrIndependentVotingMembers>
      <TotalNbrEmployees>4</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>43171867</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>48653754</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>96113</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>26277</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>43267980</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>48680031</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>45962420</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>44803413</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>225603</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>224477</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>1068500</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>1077961</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>47256523</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>46105851</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-3988543</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>2574180</RevenuesLessExpensesCY>
      <TotalAssetsBOY>16310908</TotalAssetsBOY>
      <TotalAssetsEOY>18165465</TotalAssetsEOY>
      <TotalLiabilitiesBOY>5362850</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>4663280</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>10948058</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>13502185</NetAssetsOrFundBalancesEOY>
      <MissionDescription>CONTROL HEALTH CARE COSTS FOR MEMBER SCHOOL DISTRICTS</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>TRUST WAS ESTABLISHED TO CONTROL HEALTH CARE COSTS FOR MEMBER DISTRICTS; PROVIDES HEALTH CARE, DENTAL AND PRESCRIPTION COVERAGE FOR APPROXIMATELY 3400 PARTICIPANTS AND/OR DEPENDENTS.</Description>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleD">true</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleD">true</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleD">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>4</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>22</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>22</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>ANDREW P MARKO</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>5707180433</TelephoneNumber>
        <AddressUS>
          <AddressLine1>38 GATEWAY SHOPPING CTR</AddressLine1>
          <City>EDWARDSVILLE</City>
          <State>PA</State>
          <ZIPCode>18704</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>ANDREW P MARKO</NamePerson>
        <Title>Executive Dir.</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>90041</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>90041</TotalReportableCompFromOrg>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ProgramServiceRevenue>
        <Description>Healthcare Pymts</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>48653754</TotalRevenueColumn>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>48653754</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>26277</TotalRevenueColumn>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>48680031</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>48680031</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <BenefitsToMembers>
        <Total>44803413</Total>
        <ProgramServices>44803413</ProgramServices>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>90041</Total>
        <ProgramServices>90041</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>106711</Total>
        <ProgramServices>106711</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>11137</Total>
        <ProgramServices>11137</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>16588</Total>
        <ProgramServices>16588</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>220777</Total>
        <ProgramServices>220777</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>12150</Total>
        <ProgramServices>12150</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesAccounting>
      <FeesForServicesInvstMgmntFees>
        <Total>28897</Total>
        <ProgramServices>28897</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>107940</Total>
        <ProgramServices>107940</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>11430</Total>
        <ProgramServices>11430</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>10800</Total>
        <ProgramServices>10800</ProgramServices>
      </Occupancy>
      <Travel>
        <Total>1604</Total>
        <ProgramServices>1604</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Travel>
      <Insurance>
        <Total>670181</Total>
        <ProgramServices>670181</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>Board Secretary</Description>
        <Total>3000</Total>
        <ProgramServices>3000</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Equipment Rental</Description>
        <Total>4813</Total>
        <ProgramServices>4813</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Telephone</Description>
        <Total>3669</Total>
        <ProgramServices>3669</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Utilities</Description>
        <Total>2158</Total>
        <ProgramServices>2158</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>542</Total>
        <ProgramServices>542</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>46105851</Total>
        <ProgramServices>46105851</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2712800</BOY>
        <EOY>4363455</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>3640266</BOY>
        <EOY>3839416</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>1422673</BOY>
        <EOY>1397419</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>14242</BOY>
        <EOY>14886</EOY>
      </PrepaidExpensesDeferredCharges>
      <OtherAssetsTotal>
        <BOY>8520927</BOY>
        <EOY>8550289</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>16310908</BOY>
        <EOY>18165465</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>2142675</BOY>
        <EOY>1882883</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>390675</BOY>
        <EOY>576197</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>2829500</BOY>
        <EOY>2204200</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>5362850</BOY>
        <EOY>4663280</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>2977131</BOY>
        <EOY>5501896</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>7970927</BOY>
        <EOY>8000289</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>10948058</BOY>
        <EOY>13502185</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>16310908</BOY>
        <EOY>18165465</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>2574180</ReconcilationRevenueExpenses>
      <ReconcilationPriorAdjustment>-20053</ReconcilationPriorAdjustment>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="00000002" softwareId="12000225">
      <OtherAssets>
        <Description>Reserve Deposits</Description>
        <BookValue>550000</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>Restricted Cash Account</Description>
        <BookValue>8000289</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>8550289</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>Benefit Oblig. Pay.</Description>
        <Amount>2204200</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>2204200</TotalOfAmounts>
      <TotRevenueEtcAuditedFinclStmt>48680031</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>48680031</RevenueSubtotal>
      <TotalRevenuePerForm990>48680031</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>46105851</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>46105851</ExpensesSubtotal>
      <TotalExpensesPerForm990>46105851</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="00000003" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Pt VI, Line 8a</Identifier>
        <Explanation>The orginization records the minutes of each governing body meeting.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 8b</Identifier>
        <Explanation>The orginization records the minutes of each committees meetings.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>A copy of Form 990 is provided to the executive director prior to filing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 19</Identifier>
        <Explanation>All documents are available to public inspection at the</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>orginization office upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XII, Line 2c</Identifier>
        <Explanation>The orginization has a finance committee which oversees</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>the audit and is responsible for the selection of an</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>independent auditor.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>ACCOUNTS PAYABLE &amp; ACCRUED EXPENSES RESERVE DEPOSITS REVENUE COLLECTED IN ADVANCE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>REPAIRS AND MAINTENANCE 302. 302. 0. 0. TRASH REMOVAL 240. 240. 0. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>