﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-13T16:12:22-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341176143</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PENROD &amp; GEORGE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>421 INDEPENDENCE DR</AddressLine1Txt>
        <CityNm>NAPOLEON</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>435459297</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>861640029</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FORE THE LADIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FORE</BusinessNameControlTxt>
      <PhoneNum>4195177789</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5800 MONROE STREET BLDG D SUITE 3</AddressLine1Txt>
        <CityNm>SYLVANIA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43560</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ABBY LIEBENTHAL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4195177789</PhoneNum>
      <SignatureDt>2024-11-13</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CARMA RUPP</PreparerPersonNm>
      <PTIN>P00002360</PTIN>
      <PhoneNum>4195998045</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <PrincipalOfficerNm>ABBY LIEBENTHAL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>5800 MONROE STREET BLDG D</AddressLine1Txt>
        <CityNm>SYLVANIA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43560</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>233182</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>FORETHELADIES.NET</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2021</FormationYr>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO RECEIVE AND ADMINISTER MONEY AND OTHER PROPERTY EXCLUSIVELY FOR CHARITABLE, LITERARY, OR OTHER EDUCATIONAL PURPOSES. PROMOTING WOMEN'S GOLF THRU EDUCATION, CLINICS AND OTHER GOLF RELATED EVENTS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>2</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>2</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>60</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>12048</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>219588</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>1422</CYOtherRevenueAmt>
      <CYTotalRevenueAmt>233058</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <CYOtherExpensesAmt>210778</CYOtherExpensesAmt>
      <CYTotalExpensesAmt>210778</CYTotalExpensesAmt>
      <CYRevenuesLessExpensesAmt>22280</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>14732</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>37120</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>108</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>14732</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>37012</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO RECEIVE AND ADMINISTER MONEY AND OTHER PROPERTY EXCLUSIVELY FOR CHARITABLE, LITERARY, OR OTHER EDUCATIONAL PURPOSES. PROMOTING WOMEN'S GOLF THRU EDUCATION, CLINICS AND OTHER GOLF RELATED EVENTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>210278</ExpenseAmt>
      <RevenueAmt>219588</RevenueAmt>
      <Desc>TO PROMOTE GROWTH, DIVERSITY AND INCLUSION IN WOMEN'S GOLF THROUGH EDUCATION, CLINICS AND OTHER GOLF RELATED EVENTS.</Desc>
      <TotalProgramServiceExpensesAmt>210278</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc3">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>2</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>2</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ABBY LIEBENTHAL</PersonNm>
        <PhoneNum>4195177789</PhoneNum>
        <USAddress>
          <AddressLine1Txt>5800 MONROE STREET BLDG D</AddressLine1Txt>
          <AddressLine2Txt>5800 MONROE STREET BLDG D</AddressLine2Txt>
          <CityNm>SYLVANIA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43560</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ABBY LIEBENTHAL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JON LIEBENTHAL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>826</MembershipDuesAmt>
      <AllOtherContributionsAmt>11222</AllOtherContributionsAmt>
      <TotalContributionsAmt>12048</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>EVENT TICKET SALES</Desc>
        <TotalRevenueColumnAmt>215538</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>215538</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPONORSHIPS</Desc>
        <TotalRevenueColumnAmt>4050</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4050</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>219588</TotalProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>1546</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>124</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1422</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1422</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>233058</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>221010</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <AdvertisingGrp>
        <TotalAmt>4172</TotalAmt>
        <ProgramServicesAmt>4172</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>6236</TotalAmt>
        <ProgramServicesAmt>6236</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>14748</TotalAmt>
        <ProgramServicesAmt>14748</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>8483</TotalAmt>
        <ProgramServicesAmt>8483</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>3106</TotalAmt>
        <ProgramServicesAmt>2606</ProgramServicesAmt>
        <ManagementAndGeneralAmt>500</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>GOLF EVENT FEES</Desc>
        <TotalAmt>149901</TotalAmt>
        <ProgramServicesAmt>149901</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GOLF EVENT PROMATIONAL</Desc>
        <TotalAmt>15873</TotalAmt>
        <ProgramServicesAmt>15873</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FILMING AND PHOTOGRAPHER</Desc>
        <TotalAmt>7950</TotalAmt>
        <ProgramServicesAmt>7950</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GOLF EVENT FOOD &amp; BEVERAG</Desc>
        <TotalAmt>309</TotalAmt>
        <ProgramServicesAmt>309</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>210778</TotalAmt>
        <ProgramServicesAmt>210278</ProgramServicesAmt>
        <ManagementAndGeneralAmt>500</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>14420</BOYAmt>
        <EOYAmt>37120</EOYAmt>
      </CashNonInterestBearingGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>312</BOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>14732</BOYAmt>
        <EOYAmt>37120</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>108</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>108</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>14732</BOYAmt>
        <EOYAmt>37012</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>14732</BOYAmt>
        <EOYAmt>37012</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>14732</BOYAmt>
        <EOYAmt>37120</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>22280</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>2350</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14185</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12048</CurrentTaxYearAmt>
        <TotalAmt>28583</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>23138</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>66191</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>221134</CurrentTaxYearAmt>
        <TotalAmt>310463</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>25488</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80376</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>233182</CurrentTaxYearAmt>
        <TotalAmt>339046</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>339046</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>25488</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80376</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>233182</CurrentTaxYearAmt>
        <TotalAmt>339046</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE SIGNING OFFICER PRIOR TO FILING AND IS AVAILABLE FOR DIRECTOR REVIEW UPON COMPLETION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEB SITE OF ANOTHER AND ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>