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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
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      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
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      <TotalLobbyingExpenditures>
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      <LobbyingNontaxableAmount2>
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      <TotalLobbyingExpenditures2>
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        <Total>49817</Total>
      </TotalLobbyingExpenditures2>
      <GrassrootsNontaxableAmount2>
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        <Total>186912</Total>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
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        <Depreciation>282996</Depreciation>
        <BookValue>44081</BookValue>
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      <TotalOfBookValueLandBuildings>44081</TotalOfBookValueLandBuildings>
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      <ExcessOrDeficitForYear>-105970</ExcessOrDeficitForYear>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 6</Identifier>
        <Explanation>THE ORGANIZATION HAS MEMBERS WHICH CONSISTS OF THE PRINCIPLE STATE SPECIAL EDUCATION OFFICER IN EACH OF THE STATES AND TERRITORIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
        <Explanation>EACH MEMBER HAS ONE VOTE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7b</Identifier>
        <Explanation>MEMBERS - ALLOWED TO VOTE ON ORGANIZATION BUSINESS PRESENTED AT ANNUAL MEMBERSHIP MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>PRESIDENT REVIEWS FORM 990 PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>THE CEO REVIEW IS ANNUALLY PERFORMED BY THE BOARD OF DIRECTORS. RECORDS ARE KEPT OF THESE DISCUSSIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 18</Identifier>
        <Explanation>AVAILABLE AT REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE POLICIES AND GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC.</Explanation>
      </GeneralExplanation>
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</Return>