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        <ManagementAndGeneral>126062</ManagementAndGeneral>
        <Fundraising>21794</Fundraising>
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        <ManagementAndGeneral>91079</ManagementAndGeneral>
        <Fundraising>15861</Fundraising>
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        <ManagementAndGeneral>36344</ManagementAndGeneral>
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      <FeesForServicesLegal>
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        <ManagementAndGeneral>14991</ManagementAndGeneral>
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      <FeesForServicesAccounting>
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        <ManagementAndGeneral>18049</ManagementAndGeneral>
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      <FeesForServicesLobbying>
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        <Fundraising>162416</Fundraising>
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        <ManagementAndGeneral>168341</ManagementAndGeneral>
        <Fundraising>5326</Fundraising>
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        <ManagementAndGeneral>4938</ManagementAndGeneral>
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        <ManagementAndGeneral>66241</ManagementAndGeneral>
        <Fundraising>5870</Fundraising>
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        <ManagementAndGeneral>294694</ManagementAndGeneral>
        <Fundraising>29145</Fundraising>
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      <Travel>
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        <ManagementAndGeneral>10374</ManagementAndGeneral>
        <Fundraising>12294</Fundraising>
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        <ManagementAndGeneral>650</ManagementAndGeneral>
        <Fundraising>200</Fundraising>
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        <ManagementAndGeneral>25930</ManagementAndGeneral>
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        <ManagementAndGeneral>288645</ManagementAndGeneral>
        <Fundraising>1390</Fundraising>
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        <ManagementAndGeneral>64910</ManagementAndGeneral>
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        <Description>MISCELLANEOUS</Description>
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        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>44837</ManagementAndGeneral>
        <Fundraising>471</Fundraising>
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      <OtherExpenses>
        <Description>EQUIPMENT, REPAIRS &amp; MA</Description>
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        <ManagementAndGeneral>26396</ManagementAndGeneral>
        <Fundraising>1245</Fundraising>
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      <OtherExpenses>
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        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>12889</ManagementAndGeneral>
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      <TotalFunctionalExpenses>
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        <EOY>2608</EOY>
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        <EOY>739</EOY>
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        <EOY>3614125</EOY>
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        <BOY>1974477</BOY>
        <EOY>2001417</EOY>
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        <EOY>6187497</EOY>
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        <EOY>323634</EOY>
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        <EOY>2205582</EOY>
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        <EOY>2694117</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>3826363</BOY>
        <EOY>3165579</EOY>
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      <TemporarilyRestrictedNetAssets>
        <BOY>73048</BOY>
        <EOY>327801</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>3899411</BOY>
        <EOY>3493380</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>6052707</BOY>
        <EOY>6187497</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementBoth>X</FinancialStatementBoth>
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      <ContribBy35ControlledEntity>0</ContribBy35ControlledEntity>
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        <CurrentYearMinus2>316709</CurrentYearMinus2>
        <CurrentYearMinus1>325549</CurrentYearMinus1>
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        <CurrentYearMinus2>36000</CurrentYearMinus2>
        <CurrentYearMinus1>107000</CurrentYearMinus1>
        <CurrentYear>162416</CurrentYear>
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        <CurrentYearMinus3>81413</CurrentYearMinus3>
        <CurrentYearMinus2>79177</CurrentYearMinus2>
        <CurrentYearMinus1>81387</CurrentYearMinus1>
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        <AssetsInPartX>29079</AssetsInPartX>
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        <Description>Intercompany loan receivable</Description>
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      <OtherAssets>
        <Description>Cash surrender value OF life insurance</Description>
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        <Description>Due from affiliates</Description>
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      <OtherAssets>
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        <Description>Liability for postemployment benefits</Description>
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      <OtherLiabilities>
        <Description>DERIVATIVE FINANCIAL INSTRUMENT</Description>
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        <Explanation>The art collection is vital to the mission of the organization because it provides unique opportunities for urban youth and adults to see, discuss, evaluate and appreciate art. Art provides an opportunity for historical and cultural discussion to address modern day issues impacting diversity. It can build awareness and bridges between different cultures. Studying and viewing art allows students to learn how to produce art and preserve history and culture through art.</Explanation>
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          <State>PA</State>
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      <RecipientTable>
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          <BusinessNameLine1>ALLEGHENY CONFERENCE ON COMMUNITY DEVELOPMENT</BusinessNameLine1>
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        <AddressUS>
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          <City>PITTSBURGH</City>
          <State>PA</State>
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      <RecipientTable>
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        <AddressUS>
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          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15212</ZIPCode>
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        <AmountOfCashGrant>5581</AmountOfCashGrant>
        <PurposeOfGrant>2009 &amp; 2010 COMMUNITY PICNIC. KID'S CHRISTMAS SKATING PARTY</PurposeOfGrant>
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        </NameOfInterestedPerson>
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        <DescriptionOfTransaction>SCOTT LAMMIE IS THE UPMC HEALTH PLAN CFO. UPMC HEALTH PLAN PROVIDES HEALTH INSURANCE SERVICES TO MANCHESTER BIDWELL CORPORATION.</DescriptionOfTransaction>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>The 990 draft will be reviewed by the audit committee. Once reviewed by the audit committee, the full board will be given access to the final 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <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>
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        <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>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>All forms are available upon request, the 990 is also available on the website.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VII, COLUMN F:</Identifier>
        <Explanation>Other compensation includes retirement contributions, split dollar life insurance policies and a deferred compensation benefit.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART XI, LINE 2C:</Identifier>
        <Explanation>NO CHANGE IN AUDIT COMMITTEE PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS:</Identifier>
        <Explanation>Personal one time loan from a Manchester Bidwell Corporation split dollar life insurance policy insuring Jesse W. Fife which was repaid before the issuance of this return.</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>251191961</EIN>
        <PrimaryActivities>TO PROVIDE VOCATIONAL TRAINING, COUNSELING AND JOB PLACEMENT FOR ADULTS</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>170(B)(1)(A) TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </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>509(A)(3) TYPE I</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </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>509(A)(3) TYPE III</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </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>170(B)(1)(A) TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </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>164493</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MANCHESTER BIDWELL DEVELOPMENT TRUST</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>90000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>HARBOR GARDENS PARK</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>74000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>1313000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MANCHESTER CRAFTMEN'S GUILD</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>1069780</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>205000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>114119</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>126113</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>114664</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>245000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>75000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>145695</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>248486</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>HARBOR GARDENS PARK</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>74485</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BIDWELL TRAINING CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>1380195</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MANCHESTER CRAFTMEN'S GUILD</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>154888</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MANCHESTER CRAFTMEN'S GUILD</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>1244759</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>393290</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>