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          <USAddress>
            <AddressLine1Txt>2 COPLY PLACE TOWER 2 SUITE 110</AddressLine1Txt>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ADVOCATES INC</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1881 WORCESTER ROAD</AddressLine1Txt>
            <CityNm>FRAMINGHAM</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01701</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CLINICAL SERVICES</ServicesDesc>
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      <CntrctRcvdGreaterThan100KCnt>3</CntrctRcvdGreaterThan100KCnt>
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      <TotalContributionsAmt>368</TotalContributionsAmt>
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        <ExclusionAmt>125097</ExclusionAmt>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-7902</TotalRevenueColumnAmt>
        <ExclusionAmt>-7902</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
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        <ExclusionAmt>3430</ExclusionAmt>
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      <OtherRevenueTotalAmt>3430</OtherRevenueTotalAmt>
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        <RelatedOrExemptFuncIncomeAmt>14007551</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>120625</ExclusionAmt>
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      <CompCurrentOfcrDirectorsGrp>
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      <PayrollTaxesGrp>
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        <ProgramServicesAmt>650741</ProgramServicesAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>16424</TotalAmt>
        <ManagementAndGeneralAmt>16424</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>61226</TotalAmt>
        <ManagementAndGeneralAmt>61226</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>1349849</ProgramServicesAmt>
        <ManagementAndGeneralAmt>33738</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>122651</TotalAmt>
        <ManagementAndGeneralAmt>122651</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>25864</TotalAmt>
        <ManagementAndGeneralAmt>25864</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>1203093</TotalAmt>
        <ProgramServicesAmt>1102837</ProgramServicesAmt>
        <ManagementAndGeneralAmt>100256</ManagementAndGeneralAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>381374</TotalAmt>
        <ProgramServicesAmt>348059</ProgramServicesAmt>
        <ManagementAndGeneralAmt>33315</ManagementAndGeneralAmt>
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      <InsuranceGrp>
        <TotalAmt>146447</TotalAmt>
        <ProgramServicesAmt>134599</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11848</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>MEALS</Desc>
        <TotalAmt>481443</TotalAmt>
        <ProgramServicesAmt>481443</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM SUPPLIES</Desc>
        <TotalAmt>356805</TotalAmt>
        <ProgramServicesAmt>327567</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29238</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ADMIN EXP</Desc>
        <TotalAmt>50277</TotalAmt>
        <ManagementAndGeneralAmt>50277</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND SUBSCRIPTION</Desc>
        <TotalAmt>35304</TotalAmt>
        <ManagementAndGeneralAmt>35304</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>21435</TotalAmt>
        <ProgramServicesAmt>21435</ProgramServicesAmt>
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        <ProgramServicesAmt>12641802</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1450063</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>591831</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>1871304</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
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        <EOYAmt>1209393</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>190963</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>10609980</LandBldgEquipCostOrOtherBssAmt>
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      <LandBldgEquipBasisNetGrp>
        <BOYAmt>3255384</BOYAmt>
        <EOYAmt>3387194</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>4013614</EOYAmt>
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      <TaxExemptBondLiabilitiesGrp>
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        <EOYAmt>135615</EOYAmt>
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        <EOYAmt>5586889</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <TotalNetAssetsFundBalanceGrp>
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        <EOYAmt>5677410</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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      <SchoolInd>X</SchoolInd>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
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      <InclEscrowCustodialAcctLiabInd>1</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>653696</OtherCostOrOtherBasisAmt>
        <BookValueAmt>653696</BookValueAmt>
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      <BuildingsGrp>
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        <DepreciationAmt>5155757</DepreciationAmt>
        <BookValueAmt>1144850</BookValueAmt>
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      <LeaseholdImprovementsGrp>
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      <EquipmentGrp>
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        <DepreciationAmt>218298</DepreciationAmt>
        <BookValueAmt>48800</BookValueAmt>
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      <OtherLandBuildingsGrp>
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        <BookValueAmt>207643</BookValueAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>14314698</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>162268</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>23886</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>186154</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>14128544</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>14128544</TotalRevenuePerForm990Amt>
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        <FormAndLineReferenceDesc>PART IV, LINE 2B:</FormAndLineReferenceDesc>
        <ExplanationTxt>AMOUNTS INCLUDED ON FORM 990, PART X, LINE 21 ARE CLIENT CUSTODIAL FUNDS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>1</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>IN COMPLIANCE W/ SPECIFICATIONS SET FORTH IN SEC. 4.03(1)(A) OF REV. PROC. 75-50 AN ANNUAL DISCLOSURE OF THE SCHOOL'S NON-DISCRIMINATION POLICY IS RUN IN THE BOSTON GLOBE, A NEWSPAPER OF GENERAL CIRCULATION IN COMMUNITIES SERVED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID:</FormAndLineReferenceDesc>
        <ExplanationTxt>BRANDON RESIDENTIAL RECEIVED PASS-THROUGH FEDERAL FUNDS FROM THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF EDUCATION. DURING FISCAL YEAR 2023, THERE WERE $78,339 OF FUNDS RECEIVED THROUGH FEDEDRAL ASSISTANCE LISTING NUMBER 10.555. BRANDON RESIDENTIAL RECEIVED $8,548,386 IN FUNDS FROM VARIOUS AGENCIES OF THE COMMONWEALTH OF MASSACHUSETTS TO CARRY OUT ITS PROGRAMS THROUGH THE STATE.</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>1</SupplementalNonqualRtrPlanInd>
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      <RltdOrgOfficerTrstKeyEmplGrp>
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        <OtherCompensationFilingOrgAmt>5149</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6000</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>6432</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KAREN MCCARTHY</PersonNm>
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        <NontaxableBenefitsFilingOrgAmt>3629</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <BondReferenceCd>A</BondReferenceCd>
        <TotalProceedsAmt>4842726</TotalProceedsAmt>
        <RefundingTaxExemptBondsInd>1</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
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        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>0</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>0</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>1</ProcsNonqualifiedBondRemdtdInd>
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      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>1</RebateNotDueYetInd>
        <ExceptionToRebateInd>0</ExceptionToRebateInd>
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        <VariableRateIssueInd>1</VariableRateIssueInd>
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        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>1</WrittenProcToMonitorReqsInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>0</ProceduresCorrectiveActionInd>
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    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HOSPITAL DIVERSION PROGRAM OFFERS AN ALTERNATIVE TO INPATIENT HOSPITALIZATION FOR A WIDE RANGE OF AT-RISK YOUTH WHO CAN FUNCTION IN AN UNLOCKED SETTING. PROGRAM PROVIDES HIGHLY STRUCTURED AND STAFF-SECURE SERVICES EMPHASIZING ACCURATE DIAGNOSIS, TREATMENT PLANNING, STABILIZATION AND SAFETY. INTENSIVE CLINICAL AND PSYCHIATRIC SERVICES ARE PROVIDED WEEKLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>STARR: THE STABILIZATION, ASSESSMENT AND RAPID REUNIFICATION (STARR) IS A SHORT-TERM PLACEMENT SERVICE THAT PROVIDES A SINGLE DOOR FOR YOUTH THAT NEED IMMEDIATE/EMERGENCY TEMPORARY PLACEMENT AND/OR STABILIZATION SERVICES, AS WELL AS A YOUTH REQUIRING MORE INTENSIVE SERVICES. THIS CONTRACT/PROGRAM ENDED AT THE END OF FISCAL YEAR 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY, THEREFORE, THERE ARE NO MINUTES FOR OTHER COMMITTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW IN ADVANCE OF THE FILING DEADLINE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS DETAILED IN THE ORGANIZATION'S BYLAWS. BOARD MEMBERS AND OFFICERS ARE REQUIRED TO IMMEDIATELY DISCLOSE ANY CONFLICTS OF INTEREST AND THIS IS MONITORED BY THE BOARD CHAIR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS AN HR TEAM USED FOR MANAGEMENT AND KEY PERSONNEL HIRES. ALL COMPENSATION FOR MANAGEMENT PERSONNEL IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PUBLIC MAY ACCESS BRANDON RESIDENTIAL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FEDERAL FORM 990 UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AT THE ANNUAL BOARD OF DIRECTORS MEETING, THE YEAR END FINANCIAL RESULTS ARE APPROVED BY THE BOARD OF DIRECTORS AND THE FEDERAL FORM 990 IS PRESENTED. THE 990 IS CIRCULATED TO ALL BOARD MEMBERS PRIOR TO THAT MEETING. UPON REVIEW AND DISCUSSION, AND WITH CLARIFYING INFORMATION WHICH MAY BE REQUIRED BY THE BOARD OF DIRECTORS, THE BOARD VOTES TO ACCEPT THE AUDITED FINANCIAL RESULTS AND THE FEDERAL FORM 990, WHICH ARE THEN FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
