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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BECAUSE ENTITY IS A CHURCH, DETERMINATION LETTER IS NOT REQUIRED.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
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        <ContributorNum>RESTRICTED</ContributorNum>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <ContributionsAmt>187242</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>7542421</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>1691083</GrantsOrScholarshipsAmt>
        <AdministrativeExpensesAmt>22450</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>51999377</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>53129847</BeginningYearBalanceAmt>
        <ContributionsAmt>381576</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-6036879</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>1405754</GrantsOrScholarshipsAmt>
        <AdministrativeExpensesAmt>85543</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>45983247</EndYearBalanceAmt>
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        <ContributionsAmt>87550</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>9906075</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>470002</GrantsOrScholarshipsAmt>
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        <EndYearBalanceAmt>53129847</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
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        <ContributionsAmt>80750</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>7350343</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>1535650</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>43635532</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
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        <BeginningYearBalanceAmt>32765870</BeginningYearBalanceAmt>
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        <GrantsOrScholarshipsAmt>1906740</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>37245377</EndYearBalanceAmt>
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      <TermEndowmentBalanceEOYPct>0.37580</TermEndowmentBalanceEOYPct>
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      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTENDED USE OF ENDOWMENT FUND EARNINGS IS TO SUPPORT THE MEMORIAL PRESBYTERIAN CHURCH.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
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          <BusinessNameLine1Txt>MEMORIAL PRESBYTERIAN CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1319 ASHMAN STREET</AddressLine1Txt>
          <CityNm>MIDLAND</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48640</ZIPCd>
        </USAddress>
        <RecipientEIN>381358389</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>1691083</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>AS A TYPE 1 SUPPORTING ORGANIZATION, MPC LEGACY FOUNDATION HAS MEMORIAL PRESBYTERIAN CHURCH LISTED IN ITS ORGANIZING DOUCMENTS AS THE BENEFICIARY OF ASSISTANCE. MONITORING TAKES PLACE THROUGH THE RELATIONSHIP BETWEEN MPC LEGACY FOUNDATION AND MEMORIAL PRESYBTERIAN CHURCH.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE ORGANIZATION INCLUDE ALL MEMBERS IN GOOD STANDING OF THE MEMORIAL PRESBYTERIAN CHURCH OF MIDLAND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE MEMORIAL PRESBYTERIAN CHURCH OF MIDLAND ELECT ONE TRUSTEE TO THE GOVERNING BOARD OF THE ORGANIZATION EACH YEAR. THE SESSION OF THE MEMORIAL PRESBYTERIAN CHURCH OF MIDLAND ELECTS ONE TRUSTEE EACH YEAR. A THIRD TRUSTEE IS ELECTED BY THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 WILL BE REVIEWED BY TWO TRUSTEES OF THE MPC LEGACY FOUNDATION BOARD PRIOR TO SIGNATURE AND SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY TRUSTEES ARE REQUIRED TO DISCLOSE THEIR AFFILIATION WITH ALL CORPORATIONS AND SERVICES ON BOARDS AND REPORT ANY CONFLICTS. SUBMISSION OF DISCLOSURE IS TRACKED AND MONITORED ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS WERE PRESENTED TO THE CONGREGATION OF THE MEMORIAL PRESBYTERIAN CHURCH AND ARE A PART OF THE MINUTES OF THOSE MEETINGS WHICH ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc6">
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          <BusinessNameLine1Txt>MEMORIAL PRESBYTERIAN CHURCH</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1310 ASHMAN STREET</AddressLine1Txt>
          <CityNm>MIDLAND</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48640</ZIPCd>
        </USAddress>
        <EIN>381358389</EIN>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>1</PublicCharityStatusTxt>
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      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
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</Return>