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        <Desc>CLIENT ESCROW FUNDS</Desc>
        <BookValueAmt>13023</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>DEPOSITS</Desc>
        <BookValueAmt>850</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>13873</TotalBookValueOtherAssetsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>158074</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>158074</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>158074</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>180152</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>180152</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>180152</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION COLLECTS CLIENT DEBT PAYMENTS AND ADMINISTERS THEM WITH CREDITORS USING A TRUST ACCOUNT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT RETURN PRESENTED TO BOARD FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS DISCUSSED AT REGULAR BOARD MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPARATIVE SIZE ENTITIES IN LIKE BUSINESS OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>NA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE IN ELECTRONIC FORM UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>