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        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>389886</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>JESSE W FIFE JR DECEASED</NamePerson>
        <BaseCompensationFilingOrg>146638</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
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        <DeferredCompFilingOrg>12120</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>39582</NontaxableBenefitsFilingOrg>
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        <TotalCompensationFilingOrg>198340</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoanTable>
        <NamePerson>WILLIAM STRICKLAND</NamePerson>
        <LoanFromOrganization>X</LoanFromOrganization>
        <OriginalPrincipalAmount>175000</OriginalPrincipalAmount>
        <BalanceDue>175000</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>1</ApprovedByBoard>
        <WrittenAgreement>1</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>175000</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>SCOTT LAMMIE</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>BOARD MEMBER</Relationship>
        <AmountOfTransaction>145429</AmountOfTransaction>
        <DescriptionOfTransaction>SCOTT LAMMIE IS THE UPMC HEALTH PLAN CFO. UPMC HEALTH PLAN PROVIDES HEALTH INSURANCE SERVICES TO MANCHESTER BIDWELL CORPORATION.</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>126058</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FMV</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>1</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>0</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE 990 DRAFT WILL BE REVIEWED BY THE AUDIT COMMITTEE PRIOR TO FILING. ONCE REVIEWED BY THE AUDIT COMMITTEE, THE FULL BOARD WILL BE GIVEN ACCESS TO THE FINAL 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE CONFLICT OF INTEREST FORM IS REGULARLY UPDATED BY THE BOARD OF DIRECTORS. ANY RELATIONSHIP CHANGES ARE REVIEWED FOR CONFLICTS AND ADEQUATELY RESOLVED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE PRESIDENT/CEO AND COO. THIS REVIEW ALSO INCLUDES INDEPENDENT PERSONS AND A SURVEY INCLUDING COMPARABILITY DATA, ALL OF WHICH IS DOCUMENTED. THE PROCESS WAS LAST UNDERTAKEN IN 2006 FOR THE PRESIDENT/CEO AND IN 2009 FOR THE COO.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ALL FORMS ARE AVAILABLE UPON REQUEST. THE 990 IS ALSO AVAILABLE ON THE WEBSITE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED LOSSES ON INVESTMENTS: -49.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1815 METROPOLITAN STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15233</ZIPCode>
        </AddressUS>
        <EIN>251191951</EIN>
        <PrimaryActivities>TO PROVIDE VOCATIONAL TRAINING, COUNSELING AND JOB PLACEMENT FOR ADULTS</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>NATIONAL CENTER FOR THE ARTS AND TECHNOLOGY</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1815 METROPOLITAN STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15233</ZIPCode>
        </AddressUS>
        <EIN>510613823</EIN>
        <PrimaryActivities>CATALYZING THE CREATION OF CENTERS FOR ARTS AND TECHNOLOGY</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11A, I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MANCHESTER BIDWELL DEVELOPMENT TRUST</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1815 METROPOLITAN STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15233</ZIPCode>
        </AddressUS>
        <EIN>311601556</EIN>
        <PrimaryActivities>TO ESTABLISH AN ENDOWMENT TO SUSTAIN THE PROGRAMS OF RELATED ORGANIZATIONS</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11D, III-O</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MANCHESTER CRAFTSMEN'S GUILD</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1815 METROPOLITAN STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15233</ZIPCode>
        </AddressUS>
        <EIN>237113478</EIN>
        <PrimaryActivities>ARTS AND LEARNING CENTER THAT SERVES AS A RESOURCE TO PGH PUBLIC SCHOOLS</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 2</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HARBOR GARDENS PARK INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1815 METROPOLITAN STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15233</ZIPCode>
        </AddressUS>
        <EIN>251813874</EIN>
        <PrimaryActivity>REAL ESTATE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>1</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>1</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>1</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>1</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>212816</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>51942</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL CENTER FOR ARTS &amp; TECHNOLOGY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>255361</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MANCHESTER CRAFTSMEN'S GUILD</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>9676</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>