<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-06T13:01:50-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>251408703</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SCHNEIDER DOWNS &amp; CO INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>ONE PPG PLACE SUITE 1700</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15222</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>251842945</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MANC</BusinessNameControlTxt>
      <PhoneNum>4123234000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15233</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEVIN JENKINS</PersonNm>
      <PersonTitleTxt>PRESIDENT &amp; CEO</PersonTitleTxt>
      <PhoneNum>4123234000</PhoneNum>
      <SignatureDt>2024-05-01</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KEVIN</PersonFirstNm>
        <PersonLastNm>JENKINS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SUSAN M KIRSCH</PreparerPersonNm>
      <PTIN>P00341397</PTIN>
      <PhoneNum>4122613644</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="11">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>KEVIN JENKINS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15233</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>5970906</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW. MANCHESTERBIDWELL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1999</FormationYr>
      <LegalDomicileStateCd>PA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SEE SCHEDULE O THROUGH ARTS, EDUCATION, AND TRAINING, MANCHESTER BIDWELL CORPORATION (MBC) SUPPORTS ENTITIES TO BUILD, STRENGTHEN, AND ENHANCE COMMUNITIES AND INDIVIDUALS. THE ORGANIZATION ACHIEVES THIS GOAL BY EMPOWERING COMMUNITY MEMBERS AND OFFERING THE CHANCE TO LEARN NEW SKILLS, CONNECT TO ONE ANOTHER, AND ACHIEVE A BETTER LIFE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>11</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>28</TotalEmployeeCnt>
      <TotalVolunteersCnt>47</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>2290745</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2543773</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>3034441</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>3312199</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-344</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-842</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>22918</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>19776</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>5347760</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>5874906</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>292301</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>530747</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>2218137</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>2189573</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>288663</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1564079</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1697067</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>4074517</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>4417387</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>1273243</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>1457519</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>8995084</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>10724420</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>622589</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>894406</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>8372495</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>9830014</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>SEE SCHEDULE O</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>3162954</ExpenseAmt>
      <GrantAmt>530747</GrantAmt>
      <RevenueAmt>3312199</RevenueAmt>
      <Desc>MANCHESTER BIDWELL CORPORATION (MBC) PROVIDES SUPPORT FOR ITS AFFILIATES AND THEIR PROGRAMS IN AREAS OF GOVERNANCE, ADMINISTRATION, FINANCE, DEVELOPMENT, MARKETING, COMMUNICATIONS, AND FACILITIES.</Desc>
      <TotalProgramServiceExpensesAmt>3162954</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039600001">0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc1039600001">1</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039600001">0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1039900001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1039900001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1039900001">1</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1039900001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1039900001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1039900001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1039900001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1039900001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1039900001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1039900001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1039900001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1039900001">1</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc1042900001">1</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc1042900001">0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>1</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd referenceDocumentId="RetDoc1043400001">1</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>12</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>28</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>11</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MARA BRUCE</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>4123234000</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN JENKINS</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>32.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>206569</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>54164</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREGORY B JORDAN</PersonNm>
        <TitleTxt>CHAIRMAN (EXITED 12/22)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN ACKLIN VICE CHAIR</PersonNm>
        <TitleTxt>(THRU 12/22), CHAIR (EFF. 12/22)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VINCENT V SANDS CFA</PersonNm>
        <TitleTxt>TREASURER (EXITED 12/22)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRETT NARDI BOARD MEMBER</PersonNm>
        <TitleTxt>(THRU 12/22), TREASURER (EFF. 12/22)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID S RZEPECKI</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CURTIS AIKEN</PersonNm>
        <TitleTxt>BOARD MEMBER (ENTERED 06/23)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM C BYHAM</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANN E CUDD</PersonNm>
        <TitleTxt>BOARD MEMBER (EXITED 06/23)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES DENOVA</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EFREM GRAIL</PersonNm>
        <TitleTxt>BOARD MEMBER (ENTERED 06/23)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAIME A IRICK</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK A NORDENBERG</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISA PETERS</PersonNm>
        <TitleTxt>BOARD MEMBER (EXITED 12/22)</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT J POWELL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAN SWAYZE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.30</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.90</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM E STRICKLAND JR</PersonNm>
        <TitleTxt>FOUNDER &amp; EXECUTIVE CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>32.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>219534</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>83902</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARA BRUCE</PersonNm>
        <TitleTxt>VICE PRESIDENT &amp; CFO</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>32.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>149092</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>12876</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOANNE PAPADA</PersonNm>
        <TitleTxt>VP EXTERNAL RELATIONS</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>109450</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>29997</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>684645</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>180939</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>4</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>CBRE TECHNICAL SERVICES</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>DEPT 848074</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90084</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>FACILITY MAINTENANCE</ServicesDesc>
        <CompensationAmt>170641</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ENKOMPAS</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2200 GEORGETOWN DR SUITE 100</AddressLine1Txt>
            <CityNm>SEWICKLEY</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15143</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>IT SUPPORT SERVICES</ServicesDesc>
        <CompensationAmt>165331</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>2</CntrctRcvdGreaterThan100KCnt>
      <FederatedCampaignsAmt>59416</FederatedCampaignsAmt>
      <RelatedOrganizationsAmt>195932</RelatedOrganizationsAmt>
      <AllOtherContributionsAmt>2288425</AllOtherContributionsAmt>
      <NoncashContributionsAmt>50871</NoncashContributionsAmt>
      <TotalContributionsAmt>2543773</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>AFFILIATE SHARED SERVI</Desc>
        <BusinessCd>561000</BusinessCd>
        <TotalRevenueColumnAmt>3312199</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3312199</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>3312199</TotalProgramServiceRevenueAmt>
      <GrossRentsGrp>
        <RealAmt>36071</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>36084</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>-13</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-13</TotalRevenueColumnAmt>
        <ExclusionAmt>-13</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>47514</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>48356</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-842</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-842</TotalRevenueColumnAmt>
        <ExclusionAmt>-842</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <GrossSalesOfInventoryAmt>31349</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>11560</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>19789</TotalRevenueColumnAmt>
        <ExclusionAmt>19789</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>5874906</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3312199</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>18934</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>530747</TotalAmt>
        <ProgramServicesAmt>530747</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>727686</TotalAmt>
        <ProgramServicesAmt>162881</ProgramServicesAmt>
        <ManagementAndGeneralAmt>564805</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1058314</TotalAmt>
        <ProgramServicesAmt>750939</ProgramServicesAmt>
        <ManagementAndGeneralAmt>109732</ManagementAndGeneralAmt>
        <FundraisingAmt>197643</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>80260</TotalAmt>
        <ProgramServicesAmt>52887</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11995</ManagementAndGeneralAmt>
        <FundraisingAmt>15378</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>202260</TotalAmt>
        <ProgramServicesAmt>146368</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18817</ManagementAndGeneralAmt>
        <FundraisingAmt>37075</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>121053</TotalAmt>
        <ProgramServicesAmt>73361</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31964</ManagementAndGeneralAmt>
        <FundraisingAmt>15728</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>71780</TotalAmt>
        <ProgramServicesAmt>51086</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20694</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>30085</TotalAmt>
        <ProgramServicesAmt>30085</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>127375</TotalAmt>
        <ProgramServicesAmt>127375</ProgramServicesAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>278197</TotalAmt>
        <ProgramServicesAmt>223967</ProgramServicesAmt>
        <ManagementAndGeneralAmt>54230</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>3536</TotalAmt>
        <ProgramServicesAmt>3536</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>71862</TotalAmt>
        <ProgramServicesAmt>54045</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10475</ManagementAndGeneralAmt>
        <FundraisingAmt>7342</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>161955</TotalAmt>
        <ProgramServicesAmt>161955</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>281369</TotalAmt>
        <ProgramServicesAmt>280556</ProgramServicesAmt>
        <ManagementAndGeneralAmt>813</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>8236</TotalAmt>
        <ProgramServicesAmt>5324</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2892</ManagementAndGeneralAmt>
        <FundraisingAmt>20</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>175</TotalAmt>
        <FundraisingAmt>175</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>5714</TotalAmt>
        <ProgramServicesAmt>3151</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2563</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>154684</TotalAmt>
        <ProgramServicesAmt>83843</ProgramServicesAmt>
        <ManagementAndGeneralAmt>70841</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>93919</TotalAmt>
        <ProgramServicesAmt>76496</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17423</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MAINTENANCE</Desc>
        <TotalAmt>236400</TotalAmt>
        <ProgramServicesAmt>236400</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT</Desc>
        <TotalAmt>45025</TotalAmt>
        <ProgramServicesAmt>33482</ProgramServicesAmt>
        <FundraisingAmt>11543</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SHARED SERVICE EXPENSE</Desc>
        <TotalAmt>44762</TotalAmt>
        <ProgramServicesAmt>44762</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEALS AND ENTERTAINMENT</Desc>
        <TotalAmt>9054</TotalAmt>
        <ProgramServicesAmt>606</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8448</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>72939</TotalAmt>
        <ProgramServicesAmt>29102</ProgramServicesAmt>
        <ManagementAndGeneralAmt>40078</ManagementAndGeneralAmt>
        <FundraisingAmt>3759</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>4417387</TotalAmt>
        <ProgramServicesAmt>3162954</ProgramServicesAmt>
        <ManagementAndGeneralAmt>965770</ManagementAndGeneralAmt>
        <FundraisingAmt>288663</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>5422330</BOYAmt>
        <EOYAmt>6578195</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>158434</BOYAmt>
        <EOYAmt>278002</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>2363</BOYAmt>
        <EOYAmt>12038</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>2169</BOYAmt>
        <EOYAmt>1895</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>126096</BOYAmt>
        <EOYAmt>126578</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>7418431</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>4525959</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2808920</BOYAmt>
        <EOYAmt>2892472</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>474772</BOYAmt>
        <EOYAmt>835240</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>8995084</BOYAmt>
        <EOYAmt>10724420</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>205984</BOYAmt>
        <EOYAmt>340257</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>30000</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>386605</BOYAmt>
        <EOYAmt>554149</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>622589</BOYAmt>
        <EOYAmt>894406</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>2992479</BOYAmt>
        <EOYAmt>3044786</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>5380016</BOYAmt>
        <EOYAmt>6785228</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>8372495</BOYAmt>
        <EOYAmt>9830014</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>8995084</BOYAmt>
        <EOYAmt>10724420</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>1457519</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType2Ind>X</SupportingOrgType2Ind>
      <SupportedOrganizationsCnt>2</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>MANCHESTER CRAFTSMEN'S GUILD</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>237113478</EIN>
        <OrganizationTypeCd>2</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>1972920</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>251191961</EIN>
        <OrganizationTypeCd>2</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>2480552</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>2</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>4453472</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>1</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>0</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>0</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>1</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <MajorityDirTrstSupportedOrgInd>1</MajorityDirTrstSupportedOrgInd>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECION C, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS SIGNIFICANT OVERLAP BETWEEN THE BOARDS OF DIRECTORS AND OFFICERS OF THE SUPPORTING AND SUPPORTED ORGANIZATIONS. TWELVE MEMBERS OUT OF THE TWELVE MEMBER GOVERNING BODY OF EACH SUPPORTED ORGANIZATION, MANCHESTER CRAFTSMEN'S GUILD (MCG) AND BIDWELL TRAINING CENTER (BTC), ALSO SERVE ON THE BOARD OF MANCHESTER BIDWELL CORPORATION (MBC). THESE MEMBERS WERE GIVEN A SIGNIFICANT VOICE IN DETERMINING THE INVESTMENT POLICIES OF MBC AND USE MBC INCOME OR ASSETS THROUGH THEIR DUAL POSITIONS ON THE BOARDS OF MBC, MCG AND BTC. FOUR OF THE TWELVE MEMBERS ALSO SERVED IN AN OFFICER CAPACITY ON ALL THREE BOARDS. THE SHARING OF INDIVIDUAL DIRECTORS AND OFFICERS ALLOWED MBC TO MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH ITS SUPPORTED ORGANIZATIONS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER BIDWELL CORPORATION PROVIDED A GRANT TO ALLEGHENY CONFERENCE ON COMMUNITY DEVELOPMENT FOR OPERATIONAL FUNDING PURPOSES.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039600001">
      <OrganizationBelongsAffltGrpInd referenceDocumentId="RetDoc2137600001">X</OrganizationBelongsAffltGrpInd>
      <TotalDirectLobbyingGrp>
        <FilingOrganizationsTotalAmt>127375</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>127375</AffiliatedGroupTotalAmt>
      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>127375</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>127375</AffiliatedGroupTotalAmt>
      </TotalLobbyingExpendGrp>
      <OtherExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>4290013</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>14518560</AffiliatedGroupTotalAmt>
      </OtherExemptPurposeExpendGrp>
      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>4417388</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>14645935</AffiliatedGroupTotalAmt>
      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>370869</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>882297</AffiliatedGroupTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>92717</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>220574</AffiliatedGroupTotalAmt>
      </GrassrootsNontaxableGrp>
      <TotLbbyngGrassrootMnsNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>0</AffiliatedGroupTotalAmt>
      </TotLbbyngGrassrootMnsNonTxGrp>
      <TotLbbyExpendMnsLbbyngNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>0</AffiliatedGroupTotalAmt>
      </TotLbbyExpendMnsLbbyngNonTxGrp>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus3Amt>771924</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>663903</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>697972</CurrentYearMinus1Amt>
        <CurrentYearAmt>882297</CurrentYearAmt>
        <TotalAmt>3016096</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>4524144</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus3Amt>55000</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>37800</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>125125</CurrentYearMinus1Amt>
        <CurrentYearAmt>127375</CurrentYearAmt>
        <TotalAmt>345300</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>192981</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>165976</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>174493</CurrentYearMinus1Amt>
        <CurrentYearAmt>220574</CurrentYearAmt>
        <TotalAmt>754024</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>1131036</GrassrootsCeilingAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1039900001">
      <ArtPublicExhibitionAmountsGrp>
        <AssetsIncludedAmt>38171</AssetsIncludedAmt>
      </ArtPublicExhibitionAmountsGrp>
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <SolicitedAssetsSaleInd>0</SolicitedAssetsSaleInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>805746</OtherCostOrOtherBasisAmt>
        <BookValueAmt>805746</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>3685100</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1893801</DepreciationAmt>
        <BookValueAmt>1791299</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>88642</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>74245</DepreciationAmt>
        <BookValueAmt>14397</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>2362623</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2289832</DepreciationAmt>
        <BookValueAmt>72791</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>476320</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>268081</DepreciationAmt>
        <BookValueAmt>208239</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>2892472</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>CASH SURRENDER VALUE LIFE INSURANCE</Desc>
        <BookValueAmt>204709</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>INTERCOMPANY RECEIVABLES</Desc>
        <BookValueAmt>496726</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>OPERATING RIGHT OF USE ASSET</Desc>
        <BookValueAmt>133805</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>835240</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LIABILITY FOR POSTEMPLOYMENT BENEFITS</Desc>
        <Amt>345344</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PNC LINE OF CREDIT</Desc>
        <Amt>75000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITY</Desc>
        <Amt>133805</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>554149</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MBC AND ITS NONPROFIT AFFILIATES ARE ORGANIZED UNDER THE NONPROFIT CORPORATION LAW OF THE COMMONWEALTH OF PENNSYLVANIA. EACH NONPROFIT ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION AS PROVIDED BY THE INTERNAL REVENUE SERVICE. U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN A POSITION THAT IS UNCERTAIN. AN UNCERTAIN POSITION IS DEFINED AS ONE IN WHICH THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS FOR PERIODS AFTER 2020; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ALLEGHENY CONFERENCE ON COMMUNITY DEVELOPMENT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>11 STANWIX STREET 17TH FLOOR</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15222</ZIPCd>
        </USAddress>
        <RecipientEIN>250965213</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>17765</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>OPERATIONAL FUNDING</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <RecipientEIN>251191961</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>507632</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>OPERATIONAL FUNDING</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER BIDWELL CORPORATION AWARDED GRANTS SPECIFICALLY TO ITS AFFILIATES. UNDER COMMON MANAGEMENT, IT WAS VERIFIED THAT THESE FUNDS WERE USED SPECIFICALLY FOR OPERATING SUPPORT, AS DESIGNATED. FROM TIME TO TIME, GRANTS AND CONTRIBUTIONS ARE GIVEN TO OUTSIDE ORGANIZATIONS. OFTEN THESE CONTRIBUTIONS ARE PASS-THROUGH GRANTS, AND REPORTING WAS DONE AS REQUIRED BY THE ORIGINAL FUNDERS' REQUIREMENTS. IN ADDITION, MODEST CONTRIBUTIONS MAY BE MADE FROM TIME TO TIME TO OTHER 501(C)(3) TAX-EXEMPT ENTITIES WHOSE ACTIVITIES FURTHER THE MISSION OF MBC AND ITS SUPPORTED ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>WILLIAM E STRICKLAND JR</PersonNm>
        <TitleTxt>FOUNDER &amp; EXECUTIVE CHAIR</TitleTxt>
        <BaseCompensationFilingOrgAmt>219213</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>321</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>18000</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>65902</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>303436</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN JENKINS</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>205698</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>871</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>16488</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>37676</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>260733</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARA BRUCE</PersonNm>
        <TitleTxt>VICE PRESIDENT &amp; CFO</TitleTxt>
        <BaseCompensationFilingOrgAmt>148894</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>198</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>11912</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>964</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>161968</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER BIDWELL CORPORATION PAID CLUB DUES FOR KEVIN JENKINS AND WILLIAM STRICKLAND AS A NON-TAXABLE WORKING CONDITION BENEFIT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE REVIEW MAY ALSO INCLUDE INDEPENDENT PERSONS AND A SURVEY INCLUDING COMPARABLE DATA, ALL OF WHICH IS DOCUMENTED. THE SALARY CHANGE IN FISCAL YEAR 2023 FOR THE CEO WAS APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <BooksAndPublicationsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <NoncashContributionsRptF990Amt>2515</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </BooksAndPublicationsGrp>
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>4</ContributionCnt>
        <NoncashContributionsRptF990Amt>48356</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>1</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMOUNTS REPORT IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY FOR THE YEAR ENDING JUNE 30, 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH ITS AFFILIATES AND PROGRAMS, MANCHESTER BIDWELL CORPORATION (MBC) SEEKS TO ENABLE COMMUNITY MEMBERS TO BECOME PRODUCTIVE MEMBERS OF SOCIETY BY CREATING AN EMPOWERING ENVIRONMENT OF ART, LIGHT, MUSIC, AND A STAFF THAT STRIVES TO REALIZE THE GENIUS IN EVERYONE. IN 1999, MBC WAS FOUNDED AS A PARENT ORGANIZATION FOR MANCHESTER CRAFTSMEN'S GUILD (SPECIALIZING IN YOUTH ARTS AND JAZZ PROGRAMMING) AND BIDWELL TRAINING CENTER (SPECIALIZING IN ADULT CAREER TRAINING). BOTH ORGANIZATIONS WERE FOUNDED IN 1968, AND HAD BEEN LED BY FOUNDER AND EXECUTIVE CHAIR WILLIAM E. STRICKLAND, JR., WHO BELIEVED THAT THE COMBINATION OF ADULT CAREER TRAINING AND YOUTH ARTS PROGRAMMING PROVIDED A HOLISTIC MEANS OF ADDRESSING THE COMMUNITY'S NEEDS. IN 2006, THE NATIONAL CENTER FOR ARTS AND TECHNOLOGY (NCAT) WAS INCORPORATED AND INCLUDED IN THE MBC FAMILY OF ORGANIZATIONS TO REPLICATE THE MANCHESTER BIDWELL EDUCATION MODEL NATIONALLY AND INTERNATIONALLY. ADDITIONAL PROGRAMS INCLUDE THE DREW MATHIESON GREENHOUSE AT BIDWELL TRAINING CENTER - ONE OF SOUTHWESTERN PENNSYLVANIA'S ONLY URBAN EDUCATIONAL GREENHOUSES. THE FORMATION OF MBC HAS ALLOWED FOR THE EFFICACY AND FINANCIAL SAVINGS OF SHARED SERVICES. MBC OPERATES UNDER THREE PHILOSOPHIES: 1) PEOPLE THRIVE WHEN THEY ARE TREATED AS ASSETS; 2) CREATIVITY FUELS INNOVATION; AND 3) ENVIRONMENT SHAPES BEHAVIOR. BY CONSTRUCTING AN EMPOWERING ATMOSPHERE WITH A STAFF THAT STRIVES TO REALIZE EVERY INDIVIDUAL'S POTENTIAL, MBC STRENGTHENS THE COMMUNITY AND COMMUNITY MEMBERS. MBC IS RESPONSIBLE FOR THE MANAGEMENT, ADMINISTRATION, AND GOVERNANCE OF ITS AFFILIATES THROUGH WHICH IT PROVIDES YOUTH ARTS PROGRAMMING, ADULT CAREER TRAINING, AND CONSULTATION SERVICES FOR ORGANIZATIONS SERVING YOUTH AND ADULTS NATIONALLY AND INTERNATIONALLY. THOUSANDS OF YOUTH AND ADULTS WERE IMPACTED BY THE WORK OF MANCHESTER BIDWELL CORPORATION AND ITS AFFILIATES IN FISCAL YEAR 2022-23.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>EXCEPT AS MAY BE OTHERWISE PROVIDED IN THE RESOLUTION DESIGNATING SUCH COMMITTEE, IT SHALL HAVE AND MAY EXERCISE, DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, ALL OF THE POWERS OF THE BOARD OF DIRECTORS EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO AMEND OR REPEAL THESE BYLAWS OR TO ADOPT NEW BYLAWS; TO FILL VACANCIES IN, CHANGE THE NUMBER OF, OR REMOVE MEMBERS OF THE BOARD OF DIRECTORS; OR TO DISSOLVE, REMOVE MEMBERS OR CHANGE THE NUMBER OF, OR FILL VACANCIES IN, THE EXECUTIVE COMMITTEE; OR TO AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS SHALL NOT BE AMENDABLE OR REPEALABLE. IT SHALL BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SUPERVISE THE OPERATIONS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. ANY ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE RATIFIED BY THE BOARD OF DIRECTORS AT ITS MEETINGS NEXT FOLLOWING THE ACTION. THE EXECUTIVE COMMITTEE MAY, IN ITS DISCRETION, DELEGATE TO THE PRESIDENT OF THE CORPORATION OR TO A SUBCOMMITTEE DETAILS OF OPERATION OR EXPENDITURES OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>LIFETIME &amp; EMERITUS BOARD MEMBERS CAN ATTEND MEETINGS AND PROVIDE INPUT. HOWEVER, THEY CANNOT VOTE. LIFETIME: E. PETER BENZING, NANCY L. BROMALL, MICHAEL A. BRYSON, GEORGE FECHTER, DIANA JANNETTA, DON ALAN LINZER, JOHN PELUSI, MICHAEL SCHURKO, WILLIAM E. STRICKLAND JR., JOHN UNKOVIC, DORIS CARSON WILLIAMS. EMERITUS: AMY ATKINSON, BRIAN D. AIELLO, SCOTT G. BROWN ESQ., CAROLYN BYHAM, ANTHONY L. BUCCI, DOROTHY A. DAVIS ESQ., M.ELISE HYLAND, CHERREE JOHNSON, GREGORY JORDAN, SCOTT M. LAMMIE, CLAUDETTE R. LEWIS, GLENN R. MAHONE, DAVID L. MOTLEY, LISA PETERS, ROBERT N. PIERCE, JR., NANCY L. RACKOFF ESQ., THEODORE ROBERTS JR., CLIFFORD R. ROWE JR., VINCENT SANDS, SUSAN BAKER SHIPLEY, TONY TORRES, NICHOLAS D. VARISCHETTI, LAUREN E. WEDDELL, CPA., ALFRED W. WISHART JR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS RELATIONSHIP: WILLIAM E. STRICKLAND, JR, KEVIN JENKINS, AND MARA BRUCE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, SENIOR DIRECTOR OF FINANCE, AND THE AUDIT COMMITTEE OF MANCHESTER BIDWELL CORPORATION. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE APPROVAL OF THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST FORM IS REGULARLY UPDATED BY THE BOARD OF DIRECTORS. ANY RELATIONSHIP CHANGES ARE REVIEWED FOR CONFLICTS AND ADEQUATELY RESOLVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGES IN FISCAL YEAR 2023 FOR THE CEO AND CFO WERE APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL FORMS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>251191961</EIN>
        <PrimaryActivitiesTxt>TRAINING SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NATIONAL CENTER FOR THE ARTS AND TECHNOLOGY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>510613823</EIN>
        <PrimaryActivitiesTxt>REPLICATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 12A, I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL DEVELOPMENT TRUST</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>311601556</EIN>
        <PrimaryActivitiesTxt>ENDOWMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 12A, I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MANCHESTER CRAFTSMEN'S GUILD</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>237113478</EIN>
        <PrimaryActivitiesTxt>SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL CORPORATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HARBOR GARDENS PARK INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>251813874</EIN>
        <PrimaryActivitiesTxt>REAL ESTATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>1</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>1</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>507632</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL DEVELOPMENT TRUST</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>100200</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANCHESTER CRAFTMEN'S GUILD</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>93998</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>174264</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANCHESTER CRAFTMEN'S GUILD</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>56250</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>2114933</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANCHESTER CRAFTMEN'S GUILD</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>1092480</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>38920</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL DEVELOPMENT TRUST</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>65830</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
    <AffiliatedGroupSchedule documentId="RetDoc2137600001">
      <AffiliatedScheduleGrp>
        <BusinessName>
          <BusinessNameLine1Txt>MANCHESTER CRAFTMEN'S GUILD</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>237113478</EIN>
        <TotalGrassrootsLobbyAmt>0</TotalGrassrootsLobbyAmt>
        <TotalDirectLobbyAmt>0</TotalDirectLobbyAmt>
        <TotalLobbyExpenditureAmt>0</TotalLobbyExpenditureAmt>
        <OtherExemptPurposeExpendAmt>3308447</OtherExemptPurposeExpendAmt>
        <TotalExemptPurposeExpendAmt>3308447</TotalExemptPurposeExpendAmt>
        <LobbyNontxAmt>315422</LobbyNontxAmt>
        <GrassrootsNontxAmt>78856</GrassrootsNontxAmt>
        <TotalLobbyGrssrootMnsNontxAmt>0</TotalLobbyGrssrootMnsNontxAmt>
        <TotLbbyExpendMnsLobbyNontxAmt>0</TotLbbyExpendMnsLobbyNontxAmt>
        <ShareExcessLobbyExpendAmt>0</ShareExcessLobbyExpendAmt>
      </AffiliatedScheduleGrp>
      <AffiliatedScheduleGrp>
        <BusinessName>
          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>251191961</EIN>
        <TotalGrassrootsLobbyAmt>0</TotalGrassrootsLobbyAmt>
        <TotalDirectLobbyAmt>0</TotalDirectLobbyAmt>
        <TotalLobbyExpenditureAmt>0</TotalLobbyExpenditureAmt>
        <OtherExemptPurposeExpendAmt>6565036</OtherExemptPurposeExpendAmt>
        <TotalExemptPurposeExpendAmt>6565036</TotalExemptPurposeExpendAmt>
        <LobbyNontxAmt>478252</LobbyNontxAmt>
        <GrassrootsNontxAmt>119563</GrassrootsNontxAmt>
        <TotalLobbyGrssrootMnsNontxAmt>0</TotalLobbyGrssrootMnsNontxAmt>
        <TotLbbyExpendMnsLobbyNontxAmt>0</TotLbbyExpendMnsLobbyNontxAmt>
        <ShareExcessLobbyExpendAmt>0</ShareExcessLobbyExpendAmt>
      </AffiliatedScheduleGrp>
      <AffiliatedScheduleGrp>
        <BusinessName>
          <BusinessNameLine1Txt>NATIONAL CENTER FOR ARTS AND TECHNOLOGY</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>510613823</EIN>
        <TotalGrassrootsLobbyAmt>0</TotalGrassrootsLobbyAmt>
        <TotalDirectLobbyAmt>0</TotalDirectLobbyAmt>
        <TotalLobbyExpenditureAmt>0</TotalLobbyExpenditureAmt>
        <OtherExemptPurposeExpendAmt>159938</OtherExemptPurposeExpendAmt>
        <TotalExemptPurposeExpendAmt>159938</TotalExemptPurposeExpendAmt>
        <LobbyNontxAmt>31988</LobbyNontxAmt>
        <GrassrootsNontxAmt>7997</GrassrootsNontxAmt>
        <TotalLobbyGrssrootMnsNontxAmt>0</TotalLobbyGrssrootMnsNontxAmt>
        <TotLbbyExpendMnsLobbyNontxAmt>0</TotLbbyExpendMnsLobbyNontxAmt>
        <ShareExcessLobbyExpendAmt>0</ShareExcessLobbyExpendAmt>
      </AffiliatedScheduleGrp>
      <AffiliatedScheduleGrp>
        <BusinessName>
          <BusinessNameLine1Txt>MANCHESTER BIDWELL DEVELOPMENT TRUST</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <EIN>311601556</EIN>
        <TotalGrassrootsLobbyAmt>0</TotalGrassrootsLobbyAmt>
        <TotalDirectLobbyAmt>0</TotalDirectLobbyAmt>
        <TotalLobbyExpenditureAmt>0</TotalLobbyExpenditureAmt>
        <OtherExemptPurposeExpendAmt>195126</OtherExemptPurposeExpendAmt>
        <TotalExemptPurposeExpendAmt>195126</TotalExemptPurposeExpendAmt>
        <LobbyNontxAmt>39025</LobbyNontxAmt>
        <GrassrootsNontxAmt>9756</GrassrootsNontxAmt>
        <TotalLobbyGrssrootMnsNontxAmt>0</TotalLobbyGrssrootMnsNontxAmt>
        <TotLbbyExpendMnsLobbyNontxAmt>0</TotLbbyExpendMnsLobbyNontxAmt>
        <ShareExcessLobbyExpendAmt>0</ShareExcessLobbyExpendAmt>
      </AffiliatedScheduleGrp>
    </AffiliatedGroupSchedule>
  </ReturnData>
</Return>
