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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
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          <ZIPCode>RESTRICTED</ZIPCode>
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          <BusinessNameLine1Txt>ROCKLAND INST FOR SPECIAL ED</BusinessNameLine1Txt>
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          <AddressLine1Txt>972 CHESTNUT RIDGE ROAD</AddressLine1Txt>
          <CityNm>SPRING VALLEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10977</ZIPCd>
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        <PurposeOfGrantTxt>CHARITABLE</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS INVESTIGATES AND OBTAINS REASONABLE EVIDENCE THAT THE FUNDS WERE DISTRIBUTED IN ACCORDANCE WITH THE GRANTEE'S REQUEST AND WERE CONSISTENT WITH THE ORGANIZATION'S EXEMPT PURPOSE.</ExplanationTxt>
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        <RelationshipWithOrgTxt>BOARD MEMBER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>WORKING CAPITAL</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
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        <BalanceDueAmt>5000</BalanceDueAmt>
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        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH THE ANNUAL BOARD MEETING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH ANNUAL REVIEW OF POLICY BY BOARD MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL APPROVAL AT BOARD OF DIRECTORS MEETING USING COMPARABLE DATA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL APPROVAL AT BOARD OF DIRECTORS MEETING USING COMPARABLE DATA</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTANTS 37,767 0 113,301 MANAGEMENT 26,100 31,900 0 TOTAL 63,867 31,900 113,301</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>