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      <OtherChangesInNetAssetsAmt>-498</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>27946</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>27946</DepreciationAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>6637</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>6637</DepreciationAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>16034</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>16034</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <OtherAssetsOrgGrp>
        <Desc>SMART BANK-CD</Desc>
        <BookValueAmt>1759179</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>1759179</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID DUES</Desc>
        <Amt>23814</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID FEES</Desc>
        <Amt>775</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>STATE WH TAXES</Desc>
        <Amt>270</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>43</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>CITY WH TAXES</Desc>
        <Amt>36</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>FEDERAL UNEMPLOYMENT TAXES</Desc>
        <Amt>14</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>STATE UNEMPLOYMENT TAXES</Desc>
        <Amt>5</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>24957</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETINGS &amp; CONVENTIONS TO PROMOTE HIGHER SOCIAL, BUSINESS AND PROFESSIONAL STANDARDS AND TO SHARE INFORMATION ABOUT COMMUNITY PROGRAMS AND AREAS OF NEED IN THE COMMUNITY. TO PROMOTE MEMBER PARTICIPATION IN ACTIVITIES SUCH AS SUPPORT OF PROGRAMS FOR THE HANDICAPPED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY CONSISTS OF A BOARD DIRECTORS/TRUSTEES WHICH INCLUDES 4 BOARD MEMBERS AND 5 TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS HAVE THE AUTHORITY TO ELECT THE MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS ARE SUBJECT TO THE APPROVAL OF ALL MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>JULIE STANLEY 202 29TH ST OPELIKA, AL 36801 ROSE BUFFORD EDDIE WARD LOUIE HINKLE WAYNE REUTER 61 LEE ROAD 497 OPELIKA, AL 36804 BENNETT JONES AVA THORNE MIKE RIVERS TERRY HARPER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ACTIVITIES-MEMBERS 5,486 0 0 OFFICER SALARY - TREASURE 0 3,600 0 UTILITIES-ELECTRICITY-LOD 0 3,580 0 CONVENTION STATE-ANNUAL 2,851 0 0 OTHER CLUB EXPENSES 2,823 0 0 DD CLINICS 2,590 0 0 CONVENTION G/L 2,500 0 0 LICENSES 0 2,337 0 CONVENTION STATE-MID TERM 1,951 0 0 ENF MEMBER DONATION DISBU 1,811 0 0 LODGE ACTIVITIES-ANNIVERS 1,719 0 0 FUND RAISER EXPENSES 1,589 0 0 ALARM SERVICE 0 1,162 0 CREDIT CARD FEES 0 1,106 0 BEER PURCHASES 1,083 0 0 OTHER ACTIVITIES-JACKPOT 1,053 0 0 TAXES-PAYROLL 0 811 0 TELEPHONE/INTERNET 0 748 0 UTILITIES-WATER/SEWER--LO 0 746 0 365 DISBURSEMENT AEA TRUS 0 549 0 OFFICE SUPPLIES 0 436 0 UTILITIES-ELECTRICITY 0 405 0 SMP EXPENSE-STATE COOK OF 0 0 400 OFFICER EXPENSE 0 393 0 LIQUOR PURCHASES 345 0 0 OFFICE EXPENSES-POSTAGE 0 328 0 CONVENTION-STATE 288 0 0 OFFICE EXPENSES-COMPUTER 0 274 0 BAR SUPPLIES-OTHER 241 0 0 LODGE ACTIVITIES-MEMBERS 206 0 0 SOCIAL AND COMMUNITY WELF 200 0 0 OTHER ACTIVITIES-DECEASED 174 0 0 MISCELLANEOUS EXPENSE-FLA 0 157 0 SOCIAL ACTIVITIES(NO FOOD 91 0 0 LODGE EXPENSES-OTHER 74 0 0 TAXES-OTHER BAR 19 0 0 JANITORIAL SUPPLIES 0 15 0 TAXES-OTHER 0 2 0 TOTAL 27,094 16,649 400</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>RESTRICTED FUNDS REPORTED AS LIABILITIES IN PY -498</ExplanationTxt>
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</Return>