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      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM E STRICKLAND JR</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARA BRUCE</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOANNE PAPADA</PersonNm>
        <TitleTxt>VP EXTERNAL RELATIONS</TitleTxt>
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        <ContractorAddress>
          <USAddress>
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          </USAddress>
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      <ContractorCompensationGrp>
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          <BusinessName>
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          <USAddress>
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      <ProgramServiceRevenueGrp>
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      <NetGainOrLossInvestmentsGrp>
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      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>4096740</TotalRevenueColumnAmt>
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        <ExclusionAmt>166856</ExclusionAmt>
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      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>710000</ProgramServicesAmt>
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        <FundraisingAmt>12629</FundraisingAmt>
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        <FundraisingAmt>41007</FundraisingAmt>
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        <FundraisingAmt>18593</FundraisingAmt>
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        <ProgramServicesAmt>31216</ProgramServicesAmt>
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      <FeesForServicesAccountingGrp>
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        <ProgramServicesAmt>12</ProgramServicesAmt>
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      <FeesForServicesLobbyingGrp>
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        <ProgramServicesAmt>128050</ProgramServicesAmt>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>259510</ProgramServicesAmt>
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        <FundraisingAmt>11795</FundraisingAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>45824</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>MEALS AND ENTERTAINMENT</Desc>
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        <ManagementAndGeneralAmt>12135</ManagementAndGeneralAmt>
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        <EOYAmt>129948</EOYAmt>
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        <EOYAmt>10536635</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-487024</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
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      <SupportingOrgType2Ind>X</SupportingOrgType2Ind>
      <SupportedOrganizationsCnt>2</SupportedOrganizationsCnt>
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          <BusinessNameLine1Txt>MANCHESTER CRAFTSMEN'S GUILD</BusinessNameLine1Txt>
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      <SupportedOrgInformationGrp>
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        <FormAndLineReferenceDesc>PART IV, SECTION C, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS SIGNIFICANT OVERLAP BETWEEN THE BOARDS OF DIRECTORS AND OFFICERS OF THE SUPPORTING AND SUPPORTED ORGANIZATIONS. FOURTEEN MEMBERS OUT OF THE FOURTEEN MEMBER GOVERNING BODY OF EACH SUPPORTED ORGANIZATION, MANCHESTER CRAFTSMEN'S GUILD (MCG) AND BIDWELL TRAINING CENTER (BTC), ALSO SERVE ON THE BOARD OF MANCHESTER BIDWELL CORPORATION (MBC). THESE MEMBERS WERE GIVEN A SIGNIFICANT VOICE IN DETERMINING THE INVESTMENT POLICIES OF MBC AND USE MBC INCOME OR ASSETS THROUGH THEIR DUAL POSITIONS ON THE BOARDS OF MBC, MCG AND BTC. FOUR OF THE FOURTEEN MEMBERS ALSO SERVED IN AN OFFICER CAPACITY ON ALL THREE BOARDS. THE SHARING OF INDIVIDUAL DIRECTORS AND OFFICERS ALLOWED MBC TO MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH ITS SUPPORTED ORGANIZATIONS.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER BIDWELL CORPORATION PROVIDED A GRANT TO ALLEGHENY CONFERENCE ON COMMUNITY DEVELOPMENT FOR OPERATIONAL FUNDING PURPOSES.</ExplanationTxt>
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        <ContributorBusinessName>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <TotalDirectLobbyingGrp>
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        <AffiliatedGroupTotalAmt>128050</AffiliatedGroupTotalAmt>
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      <TotalLobbyingExpendGrp>
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        <AffiliatedGroupTotalAmt>128050</AffiliatedGroupTotalAmt>
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        <AffiliatedGroupTotalAmt>14589500</AffiliatedGroupTotalAmt>
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      <GrassrootsNontaxableGrp>
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        <AffiliatedGroupTotalAmt>219869</AffiliatedGroupTotalAmt>
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      <TotLbbyngGrassrootMnsNonTxGrp>
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        <AffiliatedGroupTotalAmt>0</AffiliatedGroupTotalAmt>
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      <TotLbbyExpendMnsLbbyngNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
        <AffiliatedGroupTotalAmt>0</AffiliatedGroupTotalAmt>
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      <AvgLobbyingNontaxableAmountGrp>
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        <CurrentYearMinus2Amt>697972</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>882297</CurrentYearMinus1Amt>
        <CurrentYearAmt>879475</CurrentYearAmt>
        <TotalAmt>3123647</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>4685471</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
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        <CurrentYearMinus2Amt>125125</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>127375</CurrentYearMinus1Amt>
        <CurrentYearAmt>128050</CurrentYearAmt>
        <TotalAmt>418350</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
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        <CurrentYearMinus2Amt>174493</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>220574</CurrentYearMinus1Amt>
        <CurrentYearAmt>219869</CurrentYearAmt>
        <TotalAmt>780912</TotalAmt>
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      </ArtPublicExhibitionAmountsGrp>
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <SolicitedAssetsSaleInd>0</SolicitedAssetsSaleInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>805746</OtherCostOrOtherBasisAmt>
        <BookValueAmt>805746</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>3805066</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2001659</DepreciationAmt>
        <BookValueAmt>1803407</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>88642</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>75283</DepreciationAmt>
        <BookValueAmt>13359</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>2463443</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2309320</DepreciationAmt>
        <BookValueAmt>154123</BookValueAmt>
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      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>911295</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>82902</DepreciationAmt>
        <BookValueAmt>828393</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3605028</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>OPERATING LEASE RIGHT-OF-USE ASSETS</Desc>
        <BookValueAmt>583368</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>INTERCOMPANY RECEIVABLES</Desc>
        <BookValueAmt>273633</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>CASH SURRENDER VALUE OF LIFE - NET</Desc>
        <BookValueAmt>234723</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>1091724</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITIES</Desc>
        <Amt>583368</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>POSTEMPLOYMENT BENEFITS</Desc>
        <Amt>321179</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>904547</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ART COLLECTION IS VITAL TO THE MISSION OF THE ORGANIZATION BECAUSE IT PROVIDES UNIQUE OPPORTUNITIES FOR URBAN YOUTH AND ADULTS TO SEE, DISCUSS, EVALUATE AND APPRECIATE ART. ART PROVIDES AN OPPORTUNITY FOR HISTORICAL AND CULTURAL DISCUSSION TO ADDRESS MODERN DAY ISSUES AND IT CAN BUILD AWARENESS AND BRIDGES BETWEEN DIFFERENT CULTURES. STUDYING AND VIEWING ART ALLOWS STUDENTS TO LEARN HOW TO PRODUCE ART AND PRESERVE HISTORY AND CULTURE THROUGH ART.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MBC AND ITS NONPROFIT AFFILIATES ARE ORGANIZED UNDER THE NONPROFIT CORPORATION LAW OF THE COMMONWEALTH OF PENNSYLVANIA. EACH NONPROFIT ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION AS PROVIDED BY THE INTERNAL REVENUE SERVICE. U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN A POSITION THAT IS UNCERTAIN. AN UNCERTAIN POSITION IS DEFINED AS ONE IN WHICH THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS FOR PERIODS AFTER 2021; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
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          <BusinessNameLine1Txt>BIDWELL TRAINING CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1815 METROPOLITAN STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15233</ZIPCd>
        </USAddress>
        <RecipientEIN>251191961</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>665965</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>OPERATIONAL FUNDING</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ALLEGHENY CONFERENCE ON COMMUNITY DEVELOPMENT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>11 STANWIX STREET 17TH FLOOR</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15222</ZIPCd>
        </USAddress>
        <RecipientEIN>250965213</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>17765</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>N/A</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>OPERATIONAL FUNDING</PurposeOfGrantTxt>
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      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER BIDWELL CORPORATION TYPICALLY AWARDS GRANTS SPECIFICALLY TO ITS AFFILIATES. UNDER COMMON MANAGEMENT, IT WAS VERIFIED THAT THESE FUNDS WERE USED SPECIFICALLY FOR OPERATING SUPPORT, AS DESIGNATED. FROM TIME TO TIME, GRANTS AND CONTRIBUTIONS ARE GIVEN TO OUTSIDE ORGANIZATIONS. OFTEN THESE CONTRIBUTIONS ARE PASS-THROUGH GRANTS, AND REPORTING WAS DONE AS REQUIRED BY THE ORIGINAL FUNDERS' REQUIREMENTS. IN ADDITION, MODEST CONTRIBUTIONS MAY BE MADE FROM TIME TO TIME TO OTHER 501(C)(3) TAX-EXEMPT ENTITIES WHOSE ACTIVITIES FURTHER THE MISSION OF MBC AND ITS SUPPORTED ORGANIZATIONS.</ExplanationTxt>
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    </IRS990ScheduleI>
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      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
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        <PersonNm>WILLIAM E STRICKLAND JR</PersonNm>
        <TitleTxt>FOUNDER &amp; EXECUTIVE CHAIR</TitleTxt>
        <BaseCompensationFilingOrgAmt>218486</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>396</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>18000</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>66419</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>303301</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN JENKINS</PersonNm>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
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        <DeferredCompensationFlngOrgAmt>17524</DeferredCompensationFlngOrgAmt>
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        <TotalCompensationFilingOrgAmt>274880</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARA BRUCE</PersonNm>
        <TitleTxt>VICE PRESIDENT &amp; CFO</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>198</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>12476</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>168620</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>MANCHESTER BIDWELL CORPORATION PAID CLUB DUES FOR KEVIN JENKINS AND WILLIAM STRICKLAND AS A NON-TAXABLE WORKING CONDITION BENEFIT. THE ALLOCATION OF PERSONAL AND BUSINESS USE OF THE CLUB IS ADEQUATELY DOCUMENTED BY MR. JENKINS AND MR. STRICKLAND. THE CORPORATION IS TIMELY REIMBURSED FOR ANY PERSONAL USE AND NON-BUSINESS CHARGES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGE IN FISCAL YEAR 2024 FOR THE CEO WAS APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>35909</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>1</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMOUNTS REPORT IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY FOR THE YEAR ENDING JUNE 30, 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH ITS AFFILIATES AND PROGRAMS, MANCHESTER BIDWELL CORPORATION (MBC) SEEKS TO ENABLE COMMUNITY MEMBERS TO BECOME PRODUCTIVE MEMBERS OF SOCIETY BY CREATING AN EMPOWERING ENVIRONMENT OF ART, LIGHT, MUSIC, AND A STAFF THAT STRIVES TO REALIZE THE GENIUS IN EVERYONE. IN 1999, MBC WAS FOUNDED AS A PARENT ORGANIZATION FOR MANCHESTER CRAFTSMEN'S GUILD SPECIALIZING IN YOUTH ARTS AND JAZZ PROGRAMMING) AND BIDWELL TRAINING CENTER (SPECIALIZING IN ADULT CAREER TRAINING). BOTH ORGANIZATIONS WERE FOUNDED IN 1968, AND HAD BEEN LED BY FOUNDER AND EXECUTIVE CHAIR WILLIAM E. STRICKLAND, JR., WHO BELIEVED THAT THE COMBINATION OF ADULT CAREER TRAINING AND YOUTH ARTS PROGRAMMING PROVIDED A HOLISTIC MEANS OF ADDRESSING THE COMMUNITY'S NEEDS. IN 2006, THE NATIONAL CENTER FOR ARTS AND TECHNOLOGY (NCAT) WAS INCORPORATED AND INCLUDED IN THE MBC FAMILY OF ORGANIZATIONS TO REPLICATE THE MANCHESTER BIDWELL EDUCATION MODEL NATIONALLY AND INTERNATIONALLY. ADDITIONAL PROGRAMS INCLUDE THE DREW MATHIESON GREENHOUSE AT BIDWELL TRAINING CENTER - ONE OF SOUTHWESTERN PENNSYLVANIA'S ONLY URBAN EDUCATIONAL GREENHOUSES. THE FORMATION OF MBC HAS ALLOWED FOR THE EFFICACY AND FINANCIAL SAVINGS OF SHARED SERVICES. MBC OPERATES UNDER THREE PHILOSOPHIES: 1) PEOPLE THRIVE WHEN THEY ARE TREATED AS ASSETS; 2) CREATIVITY FUELS INNOVATION; AND 3) ENVIRONMENT SHAPES BEHAVIOR. BY CONSTRUCTING AN EMPOWERING ATMOSPHERE WITH A STAFF THAT STRIVES TO REALIZE EVERY INDIVIDUAL'S POTENTIAL, MBC STRENGTHENS THE COMMUNITY AND COMMUNITY MEMBERS. MBC IS RESPONSIBLE FOR THE MANAGEMENT, ADMINISTRATION, AND GOVERNANCE OF ITS AFFILIATES THROUGH WHICH IT PROVIDES YOUTH ARTS PROGRAMMING, ADULT CAREER TRAINING, AND CONSULTATION SERVICES FOR ORGANIZATIONS SERVING YOUTH AND ADULTS NATIONALLY AND INTERNATIONALLY. THOUSANDS OF YOUTH AND ADULTS WERE IMPACTED BY THE WORK OF MANCHESTER BIDWELL CORPORATION AND ITS AFFILIATES IN FISCAL YEAR 2023-24.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>EXCEPT AS MAY BE OTHERWISE PROVIDED IN THE RESOLUTION DESIGNATING SUCH COMMITTEE, IT SHALL HAVE AND MAY EXERCISE, DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, ALL OF THE POWERS OF THE BOARD OF DIRECTORS EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO AMEND OR REPEAL THESE BYLAWS OR TO ADOPT NEW BYLAWS; TO FILL VACANCIES IN, CHANGE THE NUMBER OF, OR REMOVE MEMBERS OF THE BOARD OF DIRECTORS; OR TO DISSOLVE, REMOVE MEMBERS OR CHANGE THE NUMBER OF, OR FILL VACANCIES IN, THE EXECUTIVE COMMITTEE; OR TO AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS SHALL NOT BE AMENDABLE OR REPEALABLE. IT SHALL BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SUPERVISE THE OPERATIONS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. ANY ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE RATIFIED BY THE BOARD OF DIRECTORS AT ITS MEETINGS NEXT FOLLOWING THE ACTION. THE EXECUTIVE COMMITTEE MAY, IN ITS DISCRETION, DELEGATE TO THE PRESIDENT OF THE CORPORATION OR TO A SUBCOMMITTEE DETAILS OF OPERATION OR EXPENDITURES OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>LIFETIME &amp; EMERITUS BOARD MEMBERS CAN ATTEND MEETINGS AND PROVIDE INPUT. HOWEVER, THEY CANNOT VOTE. LIFETIME: NANCY L. BROMALL, MICHAEL A. BRYSON, GEORGE FECHTER, DIANA JANNETTA, DON ALAN LINZER, JOHN PELUSI, MICHAEL SCHURKO, WILLIAM E. STRICKLAND JR., DORIS CARSON WILLIAMS. EMERITUS: AMY ATKINSON, BRIAN D. AIELLO, SCOTT G. BROWN ESQ., CAROLYN BYHAM, ANTHONY L. BUCCI, DOROTHY A. DAVIS ESQ., M. ELISE HYLAND, CHERREE JOHNSON, GREGORY JORDAN, SCOTT M. LAMMIE, CLAUDETTE R. LEWIS, GLENN R. MAHONE, DAVID L. MOTLEY, MARK NORDENBERG, LISA PETERS, ROBERT N. PIERCE, JR., NANCY L. RACKOFF ESQ., THEODORE ROBERTS JR., CLIFFORD R. ROWE JR., VINCENT SANDS, SUSAN BAKER SHIPLEY, TONY TORRES, NICHOLAS D. VARISCHETTI, LAUREN E. WEDDELL, CPA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS RELATIONSHIP: WILLIAM E. STRICKLAND, JR, KEVIN JENKINS, AND MARA BRUCE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, SENIOR DIRECTOR OF FINANCE, AND THE AUDIT COMMITTEE OF MANCHESTER BIDWELL CORPORATION. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE APPROVAL OF THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST FORM IS REGULARLY UPDATED BY THE BOARD OF DIRECTORS. ANY RELATIONSHIP CHANGES ARE REVIEWED FOR CONFLICTS AND ADEQUATELY RESOLVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGES IN FISCAL YEAR 2024 FOR THE CEO AND CFO WERE APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL FORMS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11C:</FormAndLineReferenceDesc>
        <ExplanationTxt>IN THE FY24 TAX YEAR, AN UPDATE WAS MADE TO EXPENSE ACCOUNTING FEES IN THE YEAR THAT THE SERVICES ARE PROVIDED. IN PRIOR YEARS, ACCOUNTING FEES HAD BEEN ACCRUED IN THE YEAR TO WHICH THE FEES RELATED. THE CHANGE IS CONSISTENT WITH GAAP TREATMENT. IN FY23 THE ACCOUNTING FEES HAD BEEN OVER-ACCRUED AND REQUIRED AN ADJUSTMENT IN THE CURRENT YEAR. AS A RESULT, IN FY24, ACCOUNTING FEES ARE REPORTED LOWER THAN ACTUAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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