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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.</ExplanationTxt>
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          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19102</ZIPCd>
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      <RecipientTable>
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        <PurposeOfGrantTxt>TO PARTNER ON A FUNDED PROJECT TO IDENTIFY BARRIERS TO EMPLOYMENT AND HOUSING FACED BY LEGAL AID CLIENTS</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>NATION OUTSIDE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
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        <PurposeOfGrantTxt>TRANSFER OF FUNDS RECEIVED ON BEHALF OF NATION OUTSIDE UNDER THE FISCAL SPONSORSHIP TO THE ORGANIZATION AS AN INDEPENDENT NONPROFIT</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IS ACCOMPLISHED BY COMPLETING A MEMBERSHIP FORM IN PERSON AT AN EVENT, ONLINE OR BY MAIL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>GENERAL MEMBERS VOTE ON THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. THE NOMINATING COMMITTEE PRESENTS A SLATE OF CANDIDATES. IN ORDER TO BE CONSIDERED, INDIVIDUALS MUST PRESENT A BIOGRAPHICAL STATEMENT TO THE BOARD BY A FIXED DATE IN ADVANCE OF THE MEETING AND MUST IDENTIFY THE SEAT THEY WISH TO FILL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS APPROVE CHANGES TO BYLAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE EXECUTIVE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE PROVIDED WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. THE SJM ADMINISTATION AND FINANCE COMMITTEE REVIEWS THE FINANCIAL TRANSACTIONS AND ENSURES THERE IS NO CONFLICT OF INTEREST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRIOR YEAR FORM 990 WAS FILED WITH THE FINANCIAL INFORMATION AVAILABLE AT THAT TIME AND ADJUSTMENTS WERE MADE AFTER FILING, RESULTING IN A PRIOR PERIOD ADJUSTMENT ON THE CURRENT YEAR RETURN.</ExplanationTxt>
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      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>COALITION FOR A SAFE AND JUST MICHIGAN</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>79752</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>