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        <ExclusionAmt>8134</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>400</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>400</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>400</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>47893</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>400</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>22420</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>1000</TotalAmt>
        <ProgramServicesAmt>1000</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>19801</TotalAmt>
        <ManagementAndGeneralAmt>19801</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>6155</TotalAmt>
        <ManagementAndGeneralAmt>616</ManagementAndGeneralAmt>
        <FundraisingAmt>5539</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>593</TotalAmt>
        <FundraisingAmt>593</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>4500</TotalAmt>
        <ManagementAndGeneralAmt>450</ManagementAndGeneralAmt>
        <FundraisingAmt>4050</FundraisingAmt>
      </OfficeExpensesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1472</TotalAmt>
        <ManagementAndGeneralAmt>1472</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>3447</TotalAmt>
        <ManagementAndGeneralAmt>3447</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>36968</TotalAmt>
        <ProgramServicesAmt>1000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25786</ManagementAndGeneralAmt>
        <FundraisingAmt>10182</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>95751</BOYAmt>
        <EOYAmt>69236</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>13580</BOYAmt>
        <EOYAmt>17352</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>2300</BOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>32494</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1472</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <EOYAmt>31022</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>216881</BOYAmt>
        <EOYAmt>245688</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <TotalAssetsGrp>
        <BOYAmt>328512</BOYAmt>
        <EOYAmt>363298</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>49383</BOYAmt>
        <EOYAmt>54964</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>49383</BOYAmt>
        <EOYAmt>54964</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>198319</BOYAmt>
        <EOYAmt>258977</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>80810</BOYAmt>
        <EOYAmt>49357</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>279129</BOYAmt>
        <EOYAmt>308334</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>328512</BOYAmt>
        <EOYAmt>363298</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>10925</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>21454</NetUnrlzdGainsLossesInvstAmt>
      <InvestmentExpenseAmt>-3174</InvestmentExpenseAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>21330</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12345</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103994</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19885</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25073</CurrentTaxYearAmt>
        <TotalAmt>182627</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>21330</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12345</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103994</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19885</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25073</CurrentTaxYearAmt>
        <TotalAmt>182627</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>182627</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>4423</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3499</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4605</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5243</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6835</CurrentTaxYearAmt>
        <TotalAmt>24605</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>42204</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26025</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27315</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8534</CurrentTaxYearAmt>
        <TotalAmt>126328</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>333560</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>118194</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.54750</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.87850</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS 125,448 MISCELLANEOUS 880</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>4071</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>181</DepreciationAmt>
        <BookValueAmt>3890</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>28423</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1291</DepreciationAmt>
        <BookValueAmt>27132</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>31022</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>OTHER SECURITIES</Desc>
        <BookValueAmt>245688</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>245688</TotalBookValueSecuritiesAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT BELIEVES THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SERVE THE WEST MICHIGAN PUBLIC AND LEGAL COMMUNITY THROUGH THE FUNDING OF PROGRAMS THAT PROMOTE OR PROVIDE LEGAL SERVICES TO THE DISADVANTAGED, IMPROVE THE ADMINISTRATION OF JUSTICE, AND EDUCATE THE PUBLIC ABOUT CORE DEMOCRATIC VALUES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OF THE ORGANIZATION HAS BEEN DELEGATED TO A RELATED NONPROFIT ENTITY, THE GRAND RAPIDS BAR ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD IS GIVEN A COPY OF FORM 990 TO REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc4">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LEGAL ASSISTANCE CENTER</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>180 OTTAWA AVENUE NW</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49503</ZIPCd>
        </USAddress>
        <EIN>371492605</EIN>
        <PrimaryActivitiesTxt>LEGAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GRAND RAPI</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GRAND RAPIDS BAR ASSOCIATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>99 MONROE AVE NW</AddressLine1Txt>
          <AddressLine2Txt>SUITE 510</AddressLine2Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49503</ZIPCd>
        </USAddress>
        <EIN>380592535</EIN>
        <PrimaryActivitiesTxt>JUSTICE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C6</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</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>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRAND RAPIDS BAR ASSOCIATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRAND RAPIDS BAR ASSOCIATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>19801</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>MGMT TIME ANALYSIS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRAND RAPIDS BAR ASSOCIATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>M</TransactionTypeTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>