﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-12T08:53:08-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>H DONNER &amp; CO</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>4701 N PORT WASHINGTON RD</AddressLine1>
        <City>MILWAUKEE</City>
        <State>WI</State>
        <ZIPCode>53212</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>390866681</EIN>
      <Name>
        <BusinessNameLine1>TOPS CLUB INC</BusinessNameLine1>
      </Name>
      <NameControl>TOPS</NameControl>
      <Phone>4144824098</Phone>
      <USAddress>
        <AddressLine1>4575 SOUTH 5TH STREET</AddressLine1>
        <City>MILWAUKEE</City>
        <State>WI</State>
        <ZIPCode>53207</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BEA MILLER</Name>
      <Title>HEADQUARTERS DIRECTOR/CONTROLLER</Title>
      <Phone>4144824098</Phone>
      <DateSigned>2011-05-11</DateSigned>
    </Officer>
    <Preparer>
      <Name>KENNETH O DONNER</Name>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="10000104">
      <NameOfPrincipalOfficerBusiness>
        <BusinessNameLine1>BARBARA CADY</BusinessNameLine1>
      </NameOfPrincipalOfficerBusiness>
      <AddressPrincipalOfficerUS>
        <AddressLine1>5475 SOUTH 5TH STREET</AddressLine1>
        <City>MILWAUKEE</City>
        <State>WI</State>
        <ZIPCode>53207</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>6121367</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>TOPS.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1948</YearFormation>
      <StateLegalDomicile>WI</StateLegalDomicile>
      <ActivityOrMissionDescription>TO HELP OVERWEIGHT PEOPLE LOSE WEIGHT</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>27</TotalNbrEmployees>
      <TotalNbrVolunteers>34952</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>30414</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>33872</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>5040412</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>4920345</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>68025</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>61260</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>825577</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>682061</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>5964428</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>5697538</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>200621</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>415000</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>983820</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>1132447</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1792279</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1651600</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>2815311</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>2700982</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>5792031</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>5900029</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>172397</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-202491</RevenuesLessExpensesCY>
      <TotalAssetsBOY>3977888</TotalAssetsBOY>
      <TotalAssetsEOY>3612460</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1187626</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>1195393</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>2790262</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>2417067</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>TO HELP OVERWEIGHT PEOPLE LOSE WEIGHT</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>4399242</Expense>
      <Grants>250000</Grants>
      <Revenue>4235570</Revenue>
      <Description>MEMBERSHIP ACTIVITIES</Description>
      <Activity2>
        <Expense>322930</Expense>
        <Revenue>7387</Revenue>
        <Description>EDUCATION ACTIVITIES</Description>
      </Activity2>
      <Activity3>
        <Expense>373132</Expense>
        <Revenue>278912</Revenue>
        <Description>FIELD STAFF ACTIVITIES</Description>
      </Activity3>
      <ActivityOther>
        <Expense>165000</Expense>
        <Grants>165000</Grants>
        <Revenue>15529</Revenue>
        <Description>MEDICAL RESEARCH ACTIVITIES</Description>
      </ActivityOther>
      <ActivityOther>
        <Expense>234324</Expense>
        <Revenue>215033</Revenue>
        <Description>RETREAT ACTIVITIES</Description>
      </ActivityOther>
      <ActivityOther>
        <Expense>202062</Expense>
        <Revenue>199627</Revenue>
        <Description>INTERNATIONAL RECOGNIOTION ACTIVITIES</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>601386</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceGrnt>165000</TotalOfOtherProgramServiceGrnt>
      <TotalOfOtherProgramServiceRev>430189</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>5696690</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleD">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleD">true</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleD">true</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleD">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>true</ForeignOffice>
      <ForeignActivities referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleF">true</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations referenceDocumentId="00000005" referenceDocumentName="IRS990ScheduleI">true</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 referenceDocumentId="00000007" referenceDocumentName="IRS990ScheduleR">true</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>false</ScheduleORequired>
      <NumberFormsTransmittedWith1096>123</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>27</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>true</ForeignFinancialAccount>
      <NameOfForeignCountry>CA</NameOfForeignCountry>
      <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>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>true</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>true</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>true</LocalChapters>
      <PoliciesReferenceChapters>true</PoliciesReferenceChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>BEA MILLER</NamePerson>
        <TelephoneNumber>4144824620</TelephoneNumber>
        <AddressUS>
          <AddressLine1>4575 S 5TH ST</AddressLine1>
          <City>MILWAUKEE</City>
          <State>WI</State>
          <ZIPCode>53207</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>BRUESKE GINA</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>25500</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CADY BARBARA</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>122498</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FILES LILY</NamePerson>
        <Title>CHAIRMAN OF BOARD</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>64685</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GIELOW RUTH</NamePerson>
        <Title>2ND VICE PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>73533</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARASCO NANCY</NamePerson>
        <Title>1ST VICE PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <InstitutionalTrustee>X</InstitutionalTrustee>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>76883</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MILLER BEATRICE</NamePerson>
        <Title>HQ DIRECTOR/CONTROLLER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>101600</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>7728</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SEIDLITZ SANDRA</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>47548</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STANIAK BEVERLY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>56735</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TINLIN KAREN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>24460</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TURTON MURRAY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>20.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>23335</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>616777</TotalReportableCompFromOrg>
      <TotalOtherCompensation>7728</TotalOtherCompensation>
      <NumberIndividualsGT100K>2</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <AllOtherContributions>33872</AllOtherContributions>
      <TotalContributions>33872</TotalContributions>
      <ProgramServiceRevenue>
        <Description>MEMBERSHIPS</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>4235570</TotalRevenueColumn>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>FIELD STAFF FUND</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>271645</TotalRevenueColumn>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>RETREAT FUND</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>213503</TotalRevenueColumn>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>IRD FUND</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>199627</TotalRevenueColumn>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>4920345</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>60342</TotalRevenueColumn>
        <ExclusionAmount>60342</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Other>918</Other>
      </GrossAmountSalesAssets>
      <GainOrLoss>
        <Other>918</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>918</TotalRevenueColumn>
        <ExclusionAmount>918</ExclusionAmount>
      </NetGainOrLossInvestments>
      <GrossSalesOfInventory>1123158</GrossSalesOfInventory>
      <CostOfGoodsSold>423829</CostOfGoodsSold>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>699329</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>699329</RelatedOrExemptFunctionIncome>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>FOREIGN EXCHANGE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>-9752</TotalRevenueColumn>
        <ExclusionAmount>-9752</ExclusionAmount>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>MISCELLANEOUS</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1907</TotalRevenueColumn>
        <ExclusionAmount>1907</ExclusionAmount>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>INVENTORY OBOLESENSE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>-9423</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>-9423</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>-17268</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>5697538</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5610251</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>53415</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>415000</Total>
        <ProgramServices>415000</ProgramServices>
      </GrantsToDomesticOrgs>
      <BenefitsToMembers>
        <Total>1132447</Total>
        <ProgramServices>1132447</ProgramServices>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>616777</Total>
        <ProgramServices>542078</ProgramServices>
        <ManagementAndGeneral>74699</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>695230</Total>
        <ProgramServices>632659</ProgramServices>
        <ManagementAndGeneral>62571</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>76094</Total>
        <ProgramServices>69246</ProgramServices>
        <ManagementAndGeneral>6848</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>194657</Total>
        <ProgramServices>177138</ProgramServices>
        <ManagementAndGeneral>17519</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>68842</Total>
        <ProgramServices>62646</ProgramServices>
        <ManagementAndGeneral>6196</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>41255</Total>
        <ProgramServices>37542</ProgramServices>
        <ManagementAndGeneral>3713</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>39175</Total>
        <ProgramServices>35649</ProgramServices>
        <ManagementAndGeneral>3526</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>1217576</Total>
        <ProgramServices>1217576</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>93040</Total>
        <ProgramServices>84666</ProgramServices>
        <ManagementAndGeneral>8374</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>79612</Total>
        <ProgramServices>79612</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>107752</Total>
        <ProgramServices>98054</ProgramServices>
        <ManagementAndGeneral>9698</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Occupancy>
      <Travel>
        <Total>13185</Total>
        <ProgramServices>12347</ProgramServices>
        <ManagementAndGeneral>838</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Travel>
      <DepreciationDepletion>
        <Total>50461</Total>
        <ProgramServices>45920</ProgramServices>
        <ManagementAndGeneral>4541</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>17878</Total>
        <ProgramServices>16269</ProgramServices>
        <ManagementAndGeneral>1609</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>ACCOUNTING DEPT</Description>
        <Total>2343</Total>
        <ProgramServices>2132</ProgramServices>
        <ManagementAndGeneral>211</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>COMMUNICATION DEPT</Description>
        <Total>10740</Total>
        <ProgramServices>10740</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MAINTENANCE DEPT</Description>
        <Total>33289</Total>
        <ProgramServices>30293</ProgramServices>
        <ManagementAndGeneral>2996</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PRINTING DEPT</Description>
        <Total>427293</Total>
        <ProgramServices>427293</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SHIPPING DEPT</Description>
        <Total>567383</Total>
        <ProgramServices>567383</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>5900029</Total>
        <ProgramServices>5696690</ProgramServices>
        <ManagementAndGeneral>203339</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>314891</BOY>
        <EOY>238841</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>475000</BOY>
        <EOY>1600000</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>-959</BOY>
        <EOY>-1311</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>548426</BOY>
        <EOY>484890</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>135034</BOY>
        <EOY>154886</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>1934696</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>1572024</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>328514</BOY>
        <EOY>362672</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>2176982</BOY>
        <EOY>772482</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>3977888</BOY>
        <EOY>3612460</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>155762</BOY>
        <EOY>179898</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>1031864</BOY>
        <EOY>1015495</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1187626</BOY>
        <EOY>1195393</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>2782415</BOY>
        <EOY>2408641</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>7847</BOY>
        <EOY>8426</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>2790262</BOY>
        <EOY>2417067</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3977888</BOY>
        <EOY>3612460</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-202491</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-170704</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>4565204</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>4456642</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4576294</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4356030</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4235570</CurrentTaxYear>
        <Total>22189740</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>1468361</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1348961</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2126868</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>852073</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>699329</CurrentTaxYear>
        <Total>6495592</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>6033565</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>5805603</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6703162</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5208103</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4934899</CurrentTaxYear>
        <Total>28685332</Total>
      </Total509>
      <PublicSupportTotal509>28685332</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>399434</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>98332</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>96585</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>76573</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>60342</CurrentTaxYear>
        <Total>731266</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>399434</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>98332</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>96585</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>76573</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>60342</CurrentTaxYear>
        <Total>731266</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <Total>29416598</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.97510</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.02490</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="00000003" softwareId="10000104">
      <Land>
        <OtherCostOrOtherBasis>27051</OtherCostOrOtherBasis>
        <BookValue>27051</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>1167767</OtherCostOrOtherBasis>
        <Depreciation>925370</Depreciation>
        <BookValue>242397</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>165607</OtherCostOrOtherBasis>
        <Depreciation>143838</Depreciation>
        <BookValue>21769</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>574271</OtherCostOrOtherBasis>
        <Depreciation>502816</Depreciation>
        <BookValue>71455</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>362672</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>WISCONSIN UNEMPLOYMENT DEPOSIT</Description>
        <BookValue>21314</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>M&amp;I BANK CDs LONG TERM</Description>
        <BookValue>650000</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>US BANK CDs LONG TERM</Description>
        <BookValue>100000</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>NOTE RECEIVABLE</Description>
        <BookValue>1168</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>772482</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>PUBLICITY DEPOSITS</Description>
        <Amount>231442</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ROYALTY DEPOSITS</Description>
        <Amount>705207</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>MAINTENANCE DEPOSITS</Description>
        <Amount>78846</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>1015495</TotalOfAmounts>
      <TotalRevenue>5697538</TotalRevenue>
      <TotalExpenses>5900029</TotalExpenses>
      <ExcessOrDeficitForYear>-202491</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>-202491</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>5697538</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>5697538</RevenueSubtotal>
      <TotalRevenuePerForm990>5697538</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>5900029</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>5900029</ExpensesSubtotal>
      <TotalExpensesPerForm990>5900029</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="00000004" softwareId="10000104">
      <GrantRecordsMaintained>true</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>North America</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>21</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>WEIGHT LOSS</SpecificServicesProvided>
        <TotalExpenditures>520720</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>0</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>21</SubtotalNumberOfEmployees>
      <TotalNumberOfOffices>0</TotalNumberOfOffices>
      <TotalNumberOfEmployees>21</TotalNumberOfEmployees>
      <SubtotalAmountSpent>520720</SubtotalAmountSpent>
      <TotalAmountSpent>520720</TotalAmountSpent>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>NO GRANTS MADE OUTSIDE OF US</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="00000005" softwareId="10000104">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>MEDICAL COLLEGE OF WI</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>8701 WATERTOWN PLANK RD</AddressLine1>
          <City>MILWAUKEE</City>
          <State>WI</State>
          <ZIPCode>53226</ZIPCode>
        </AddressUS>
        <EINOfRecipient>390806261</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>165000</AmountOfCashGrant>
        <MethodOfValuation>N/A</MethodOfValuation>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>RESEARCH</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>FOUNDATION FOR TOPS CLUB INC</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>4547 S 5TH ST</AddressLine1>
          <City>MILWAUKEE</City>
          <State>WI</State>
          <ZIPCode>53207</ZIPCode>
        </AddressUS>
        <EINOfRecipient>562587319</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>250000</AmountOfCashGrant>
        <MethodOfValuation>N/A</MethodOfValuation>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>SUPPORT</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>2</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="00000006" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 6</Identifier>
        <Explanation>VOTING MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7a</Identifier>
        <Explanation>VOTING MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7b</Identifier>
        <Explanation>VOTING MEMBERS MUST APPROVE THE REMOVAL OF MEMBERS OF THE GOVERNING BODY</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>A COPY OF FORM 990 IS GIVEN TO EACH MEMBER OF THE GOVERNING BODY</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>ANNUAL STATEMENTS ARE REVIEWED AND CONFLICTS ANALYZED BY GOVERNING BODY</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>COMPENSATION COMMITTEE RECOMMENDS TO GOVERNING BOSY WHO VOTES ON COMPENSATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>FORM 990 IS AVAILABLE TO PUBLIC FROM HEADQUARTERS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XII, Line 2c</Identifier>
        <Explanation>BOARD ACTS AS COMMITTEE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XI</Identifier>
        <Explanation>CHANGES IN FUND BALANCES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <Explanation>MEDICAL RESEARCH ACTIVITIES 165000. 165000. 15529. RETREAT ACTIVITIES 234324. 0. 215033. INTERNATIONAL RECOGNIOTION ACTIVITIES 202062. 0. 199627.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="00000007" softwareId="10000104">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>FOUNDATION FOR TOPS CLUB INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>4574 S 5TH ST</AddressLine1>
          <City>MILWAUKEE</City>
          <State>WI</State>
          <ZIPCode>53207</ZIPCode>
        </AddressUS>
        <EIN>562587319</EIN>
        <PrimaryActivities>SUPPORTING ORGANIZATION</PrimaryActivities>
        <LegalDomicileState>WI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(3)/1</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>true</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FOUNDATION FOR TOPS CLUB INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>b</TransactionType>
        <AmountInvolved>250000</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FOUNDATION FOR TOPS CLUB INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>n</TransactionType>
        <MethodOfAmtDetermination>n/a</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>