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          <CityNm>LAS VEGAS</CityNm>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JESSICA SAYLES</PersonNm>
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            <CityNm>LAS VEGAS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89123</ZIPCd>
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          <TitleTxt>PRESIDENT/TR</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SCOTT SAYLES</PersonNm>
          <USAddress>
            <AddressLine1Txt>8675 S EASTERN AVE</AddressLine1Txt>
            <CityNm>LAS VEGAS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89123</ZIPCd>
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          <TitleTxt>VICE PRESIDE</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JACQUELINE MATTHEW</PersonNm>
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            <AddressLine1Txt>8675 S EASTERN AVE</AddressLine1Txt>
            <CityNm>LAS VEGAS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89123</ZIPCd>
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          <TitleTxt>SECRETARY</TitleTxt>
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          <RestrictionsOnAwardsTxt>QUALIFIED TUITION AND EDUCATION EXPENSES ONLY. GRANTS ARE PROVIDED DIRECTLY TO UNIVERSITIES FOR SCHOLARSHIPS FOR ACCOUNTING AND ENGINEERING MAJORS. GRANTS ARE PROVIDED TO PROFESSIONAL ORGANIZATIONS FOR SCHOLARSHIPS FOR ACCOUNTING AND ENGINEERING MAJORS. DONATIONS TO MEMBERSHIPS AND NONPROFIT ORGANIZATIONS ARE DIRECTED TO ENHANCE THE PIPELINE TO ACCOUNTING AND ENGINEERING POST SECONDARY DEGREES.</RestrictionsOnAwardsTxt>
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            <BusinessNameLine1Txt>UNIVERSITY OF NEVADA LAS VEGAS</BusinessNameLine1Txt>
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            <AddressLine1Txt>4505 S MARYLAND PKWY</AddressLine1Txt>
            <CityNm>LAS VEGAS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89154</ZIPCd>
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            <AddressLine1Txt>1664 N VIRGINIA ST</AddressLine1Txt>
            <CityNm>RENO</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89557</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>UNIVERSITY</RecipientFoundationStatusTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>UNIVERSITY OF ARIZONA</BusinessNameLine1Txt>
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            <AddressLine1Txt>UNIVERSITY OF ARIZONA</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85721</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>UNIVERSITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIPS</GrantOrContributionPurposeTxt>
          <Amt>42000</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ACEC-ARIZONA</BusinessNameLine1Txt>
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            <AddressLine1Txt>532 W MCDOWELL RD</AddressLine1Txt>
            <CityNm>PHOENIX</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>COLLEGE OF SOUTHERN NEVADA</BusinessNameLine1Txt>
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          <RecipientUSAddress>
            <AddressLine1Txt>6375 W CHARLESTON BLVD</AddressLine1Txt>
            <CityNm>LAS VEGAS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89146</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>COLLEGE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIPS</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WESTERN NEVADA COLLEGE</BusinessNameLine1Txt>
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          <RecipientUSAddress>
            <AddressLine1Txt>2201 W COLLEGE PKWY</AddressLine1Txt>
            <CityNm>CARSON CITY</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89703</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>COLLEGE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIPS</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JUNIOR ACHIEVEMENT OF SOUTHERN</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>NEVADA</BusinessNameLine2Txt>
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          <RecipientUSAddress>
            <AddressLine1Txt>1921 N RAINBOW BLVD</AddressLine1Txt>
            <AddressLine2Txt>FLOOR 2</AddressLine2Txt>
            <CityNm>LAS VEGAS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89108</ZIPCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
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            <BusinessNameLine1Txt>NEVADA SOCIETY OF CPAS</BusinessNameLine1Txt>
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            <AddressLine1Txt>5422 LONGLEY LN STE A</AddressLine1Txt>
            <CityNm>RENO</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89511</ZIPCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
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        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <GeneralRuleInd>X</GeneralRuleInd>
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        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>ROGER AND ELIZABETH SAYLES</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>PO BOX 5409</AddressLine1Txt>
          <CityNm>MOHAVE VALLEY</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>86446</ZIPCd>
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        <PersonContributionInd>X</PersonContributionInd>
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        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
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      <ExplanationTxt>DURING 2023, THE SAYLES ADVANCEMENT IN EDUCATION FOUNDATION EXPANDED ITS CHARITABLE GRANTS TO NONPROFITS THAT SPECIFICALLY ENHANCE THE PIPELINE TO ACCOUNTING AND ENGINEERING DEGREE PROGRAMS.</ExplanationTxt>
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      <ExplanationTxt>NEVADA DOES NOT REQUIRE THE FORM 990PF TO BE PROVIDED TO THE ATTORNEY GENERAL.</ExplanationTxt>
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