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        <CurrentTaxYearMinus1YearAmt>68</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>500</CurrentTaxYearAmt>
        <TotalAmt>568</TotalAmt>
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        <CurrentTaxYearMinus4YearsAmt>101684</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>97737</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92511</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>123353</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>172902</CurrentTaxYearAmt>
        <TotalAmt>588187</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99900</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>15000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>15000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1123200</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>590018</DepreciationAmt>
        <BookValueAmt>533182</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>53012</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>10897</DepreciationAmt>
        <BookValueAmt>42115</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>590297</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>RESIDENT S/D PAYABLE</Desc>
        <Amt>3449</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED REVENUE</Desc>
        <Amt>2024</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>5473</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>172902</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>172902</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>172902</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>226722</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>226722</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>15866</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>15866</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>242588</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 15,866</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS DELEGATED CONTROL OVER CERTAIN PROPERTY MANAGEMENT DUTIES TO A THIRD-PARTY MANAGEMENT AGENT PURSUANT TO A PROPERTY MANAGEMENT AGREEMENT. LIONS SIGHT FOUNDATION OF MISSISSIPPI, INC., AS THE PARENT AND SPONSORING CORPORATION, ASSISTS IN PROVIDING TO ITS SUBORDINATE CORPORATION'S GENERAL AND ADMINISTRATIVE SUPERVISION, FINANCIAL MANAGEMENT, QUALITY ASSURANCE, REGULATORY COMPLIANCE, REAL ESTATE DEVELOPMENT, AND STRATEGIC PLANNING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>LIONS SIGHT FOUNDATION OF MISSISSIPPI HAS THE RIGHT TO APPOINT OR APPROVE DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ARTICLES OF INCORPORATION AND BY-LAWS OF THE CORPORATION MAY NOT BE AMENDED WITHOUT THE PRIOR WRITTEN APPROVAL OF LION SIGHT FOUNDATION OF MISSISSIPPI AND THE SECRETARY OF THE US DEPARTMENT OF HOUSING AND URBAN DEVEOPMENT. DIRECTORS MAY BE REMOVED WITH OR WITHOUT CAUSE AT THE REQUEST OF THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS MADE AVAILABLE FOR REVIEW BY THE PRESIDENT AND BOARD MEMBERS. ANY COMMENTS OR QUESTIONS RESULTING FROM REVIEW ARE RESOLVED PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY REQUIRES OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE POLICY AND DISCLOSURE FORM ARE DISTRIBUTED AND COLLECTED ANNUALLY, AND INDIVIDUALS ARE REQUIRED TO UPDATE THE DISCLOSURE FORM THROUGHOUT THE YEAR IN THE EVENT POTENTIAL CONFLICTS ARISE. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 15,866</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LIONS SIGHT FOUNDATION OF MISS INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>431 KATHERINE DRIVE</AddressLine1Txt>
          <CityNm>FLOWOOD</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>39232</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>SPONSOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MS</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>