﻿<?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>2013-11-14T08:27:31-06:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>453778977</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BT ACCOUNTANTS &amp; ADVISORS LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>202 SPRINGER BLDG 3411 SILVERSIDE</AddressLine1>
        <AddressLine2>RD</AddressLine2>
        <City>WILMINGTON</City>
        <State>DE</State>
        <ZIPCode>198104866</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>010884383</EIN>
      <Name>
        <BusinessNameLine1>MILAGRE KIDS SCHOOLS INC</BusinessNameLine1>
      </Name>
      <NameControl>MILA</NameControl>
      <Phone>2156277038</Phone>
      <USAddress>
        <AddressLine1>20 RORER AVENUE</AddressLine1>
        <City>HATBORO</City>
        <State>PA</State>
        <ZIPCode>19040</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ANN TOSLINE-KOCH</Name>
      <Title>VICE PRESIDENT</Title>
      <Phone>2156277038</Phone>
      <DateSigned>2013-11-13</DateSigned>
    </Officer>
    <Preparer>
      <Name>CHRISTIAN C LASPADA CPA</Name>
      <PTIN>P01383418</PTIN>
      <Phone>3024684380</Phone>
      <DatePrepared>2013-11-12</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>PATRICIA CUCE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>20 RORER AVENUE</AddressLine1>
        <City>HATBORO</City>
        <State>PA</State>
        <ZIPCode>19040</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>766759</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.MILAGREKIDS.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2007</YearFormation>
      <StateLegalDomicile>PA</StateLegalDomicile>
      <ActivityOrMissionDescription>THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO IMPROVE THE DAILY LIVES OF CHILDREN WITH AUTISTIC DISORDERS AND PROVIDE THEM WITH SUPERIOR LONG TERM OUTCOMES BY PROVIDING AN EDUCATIONAL PROGRAM TO TEACH COMMUNICATION SKILLS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>3</NbrIndependentVotingMembers>
      <TotalNbrEmployees>34</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>7903</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>8184</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>724929</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>758575</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>0</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>732832</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>766759</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>571641</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>635255</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>136818</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>182397</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>708459</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>817652</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>24373</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-50893</RevenuesLessExpensesCY>
      <TotalAssetsBOY>78730</TotalAssetsBOY>
      <TotalAssetsEOY>25500</TotalAssetsEOY>
      <TotalLiabilitiesBOY>2337</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>76393</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>25500</NetAssetsOrFundBalancesEOY>
      <MissionDescription>THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO IMPROVE THE DAILY LIVES OF CHILDREN WITH AUTISTIC DISORDERS AND PROVIDE THEM WITH SUPERIOR LONG TERM OUTCOMES BY PROVIDING AN EDUCATIONAL PROGRAM TO TEACH COMMUNICATION SKILLS.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>817652</Expense>
      <Revenue>758575</Revenue>
      <Description>EDUCATIONAL SERVICES FOR CHILDREN DIAGNOSED WITH AUTISM</Description>
      <TotalProgramServiceExpense>817652</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 referenceDocumentId="RetDoc1040400001">1</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>8</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>34</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</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>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>3</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>0</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>PA</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>MILAGRE KIDS SCHOOL INC</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>2156277038</TelephoneNumber>
        <AddressUS>
          <AddressLine1>20 RORER AVENUE</AddressLine1>
          <City>HATBORO</City>
          <State>PA</State>
          <ZIPCode>19040</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>PATRICIA CUCE</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>45776</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANN TOSLINE-KOCH</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>4189</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CURTIS PICKETT</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>49965</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <AllOtherContributions>8184</AllOtherContributions>
      <TotalContributions>8184</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>758575</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>758575</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>758575</TotalProgramServiceRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>766759</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>758575</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>49965</Total>
        <ProgramServices>49965</ProgramServices>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>508028</Total>
        <ProgramServices>508028</ProgramServices>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>31802</Total>
        <ProgramServices>31802</ProgramServices>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>45460</Total>
        <ProgramServices>45460</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesOther>
        <Total>10999</Total>
        <ProgramServices>10999</ProgramServices>
      </FeesForServicesOther>
      <Occupancy>
        <Total>74200</Total>
        <ProgramServices>74200</ProgramServices>
      </Occupancy>
      <Travel>
        <Total>2100</Total>
        <ProgramServices>2100</ProgramServices>
      </Travel>
      <Insurance>
        <Total>9799</Total>
        <ProgramServices>9799</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>CONTINUING EDUCATION</Description>
        <Total>20635</Total>
        <ProgramServices>20635</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OFFICE SUPPLIES</Description>
        <Total>16548</Total>
        <ProgramServices>16548</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SOCIAL GROUP</Description>
        <Total>16298</Total>
        <ProgramServices>16298</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <Total>12959</Total>
        <ProgramServices>12959</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>18859</Total>
        <ProgramServices>18859</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>817652</Total>
        <ProgramServices>817652</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>78730</BOY>
        <EOY>25500</EOY>
      </CashNonInterestBearing>
      <TotalAssets>
        <BOY>78730</BOY>
        <EOY>25500</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>2337</BOY>
        <EOY>0</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>2337</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>76393</BOY>
        <EOY>25500</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>76393</BOY>
        <EOY>25500</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>78730</BOY>
        <EOY>25500</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-50893</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalOfBookValueLandBuildings>0</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>0</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>0</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>Explanation of Nondiscriminatory Policy Publication</Identifier>
        <ReturnReference>Schedule E, Part I, Line 3</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT SOLICIT THROUGH NEWSPAPER OR BROADCAST MEDIA. THE NONDISCRIMINATORY POLICY IS MADE AVAILABLE DURING THE REGISTRATION PROCESS.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 8b</ReturnReference>
        <Explanation>THERE ARE NO OTHER COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>A COPY OF FORM 990 HAS BEEN MADE AVAILABLE TO ALL BOARD MEMBERS ELECTRONICALLY FOR REVIEW.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>AVAILABLE UPON REQUEST OR ANOTHER WEBSITE</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>