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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
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        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>DEVELOP TIOGA IS RECOGNIZED AS A TAX-EXEMPT, NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)6 OF THE INTERNAL REVENUE CODE AND THE APPLICABLE LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. THE FOUNDATION HAS BEEN RECOGNIZED AS A TAX-EXEMPT, NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE AND THE APPLICABLE LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED DEVELOP TIOGA'S AND THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT DEVELOP TIOGA AND THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, DEVELOP TIOGA AND THE FOUNDATION ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2021.</ExplanationTxt>
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        <ExplanationTxt>BOARD OF DIRECTORS REVIEWED 990 PRIOR TO SUBMISSION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ALL BOARD MEMBERS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST POLICY YEARLY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE EXECUTIVE COMMITTEE AND PRESIDENT DEVELOP THE BUDGET WHICH INCLUDES STAFF SALARIES AND BENEFITS. THE ENTIRE BOARD ADOPTS THE BUDGET ANNUALY IN DECEMBER.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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