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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MILTON BARNES</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RANDY NEUMANN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEENA WILLIAMS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HUILAN KRENN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERICK STEWART</PersonNm>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CRAIG CARREL</PersonNm>
        <TitleTxt>IMMEDIATE PAST CHAIR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MRS ELIZABETH CAREY</PersonNm>
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        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <OtherCompensationAmt>27112</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAULA DOLSON</PersonNm>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <OtherCompensationAmt>20985</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN THOMPSON II</PersonNm>
        <TitleTxt>CHIEF ADVANCEMENT OFFICER - PART YEAR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <OtherCompensationAmt>5273</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEREK ALLEN</PersonNm>
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        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CAE SOMA</PersonNm>
        <TitleTxt>CHIEF CLINICAL OFFICER</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromOrgAmt>162317</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>6476</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT W VANSUMEREN</PersonNm>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <TotalReportableCompFromOrgAmt>1005129</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SEQUEL YOUTH SERVICES OF ALBION LLC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>13725 STARR COMMONWEALTH RD</AddressLine1Txt>
            <CityNm>ALBION</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49220</ZIPCd>
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        <ServicesDesc>MANAGEMENT SERVICES</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ELITE CONSTRUCTION</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>5630 SOUTH 1ST STREET</AddressLine1Txt>
            <CityNm>KALAMAZOO</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49009</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>AMERICAN EXPRESS</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
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            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10285</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>WILLETTS TECHNOLOGY INC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 118</AddressLine1Txt>
            <CityNm>CUMBERLAND</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21501</ZIPCd>
          </USAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>GRAPHICS 3 INC</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>205 WEST GARFIELD AVE</AddressLine1Txt>
            <CityNm>COLDWATER</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49036</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      <FederatedCampaignsAmt>28959</FederatedCampaignsAmt>
      <FundraisingAmt>67552</FundraisingAmt>
      <GovernmentGrantsAmt>708801</GovernmentGrantsAmt>
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      <ProgramServiceRevenueGrp>
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        <BusinessCd>624200</BusinessCd>
        <TotalRevenueColumnAmt>7296058</TotalRevenueColumnAmt>
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      <ProgramServiceRevenueGrp>
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        <ExclusionAmt>1223142</ExclusionAmt>
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        <ExclusionAmt>2264</ExclusionAmt>
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      <TotalRevenueGrp>
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        <ProgramServicesAmt>786448</ProgramServicesAmt>
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        <ProgramServicesAmt>342624</ProgramServicesAmt>
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        <ProgramServicesAmt>1847968</ProgramServicesAmt>
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        <ProgramServicesAmt>66021</ProgramServicesAmt>
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        <ProgramServicesAmt>269989</ProgramServicesAmt>
        <ManagementAndGeneralAmt>144180</ManagementAndGeneralAmt>
        <FundraisingAmt>28512</FundraisingAmt>
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        <ProgramServicesAmt>129727</ProgramServicesAmt>
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        <FundraisingAmt>17077</FundraisingAmt>
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        <ProgramServicesAmt>83479</ProgramServicesAmt>
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        <ProgramServicesAmt>-7610</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>83025</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>344519</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>42646</ManagementAndGeneralAmt>
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        <FundraisingAmt>8545</FundraisingAmt>
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        <ProgramServicesAmt>583723</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4429</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>200</ProgramServicesAmt>
        <ManagementAndGeneralAmt>57512</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>26211</ProgramServicesAmt>
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        <FundraisingAmt>5482</FundraisingAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>186</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23178</ManagementAndGeneralAmt>
        <FundraisingAmt>3773</FundraisingAmt>
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      <AllOtherExpensesGrp>
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        <ProgramServicesAmt>199528</ProgramServicesAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>7351998</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3133978</ManagementAndGeneralAmt>
        <FundraisingAmt>466765</FundraisingAmt>
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        <EOYAmt>7714459</EOYAmt>
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        <EOYAmt>163717</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>4208628</EOYAmt>
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        <EOYAmt>1408759</EOYAmt>
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        <EOYAmt>170494</EOYAmt>
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        <EOYAmt>171175</EOYAmt>
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      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>7489880</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>64495456</EOYAmt>
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        <EOYAmt>2540173</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>74132233</BOYAmt>
        <EOYAmt>88362741</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>1299467</EOYAmt>
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      <DeferredRevenueGrp>
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        <EOYAmt>164360</EOYAmt>
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      <MortgNotesPyblScrdInvstPropGrp>
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        <EOYAmt>3019343</EOYAmt>
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      <OtherLiabilitiesGrp>
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        <EOYAmt>162987</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>4915618</BOYAmt>
        <EOYAmt>4646157</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>28129571</BOYAmt>
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        <CollectionUsedOtherPurposesInd>X</CollectionUsedOtherPurposesInd>
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        <AdministrativeExpensesAmt>77212</AdministrativeExpensesAmt>
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        <TotalCompensationFilingOrgAmt>183203</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CAE SOMA</PersonNm>
        <TitleTxt>CHIEF CLINICAL OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>161906</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>411</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6476</DeferredCompensationFlngOrgAmt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT COPY OF THIS FORM 990 WAS REVIEWED BY THE ORGANIZATION'S CEO AND CFO. ALL BOARD MEMBERS RECEIVED NOTICE THAT THE DRAFT COPY WAS AVAILABLE FOR THEIR REVIEW ON THE STARR COMMONWEALTH WEBSITE. THE FINAL FORM 990 WAS MADE AVAILABLE TO ALL BOARD MEMBERS ON THE WEBSITE ALONG WITH NOTICE OF THE DATE THE RETURN WOULD BE FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>STARR COMMONWEALTH HAS A CONFLICT OF INTEREST POLICY FOR THE PURPOSE OF PROTECTING STARR'S INTEREST WHEN IT IS CONSIDERING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A TRUSTEE OR OFFICER OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. THE ORGANIZATION'S FIRST STEP IN MONITORING IS TO REGULARLY INFORM KEY STAFF AND BOARD MEMBERS THAT STARR SEEKS TO AVOID REAL AND APPARENT CONFLICTS BY NOT ENGAGING IN TRANSACTIONS WITH THEM OR MEMBERS OF THEIR FAMILY. WHEN CIRCUMSTANCES DO ARISE THROUGH THE ANNUAL DISCLOSURE REQUIREMENTS OR OTHERWISE, THE MATTER IS REVIEWED BY THE CEO AND WHEN APPROPRIATE, BY A REPRESENTATIVE BODY OF THE BOARD OF TRUSTEES. DETERMINATION OF WHETHER A CONFLICT DOES IN FACT EXIST AND THE RESOLUTION OF IT IS ACCOMPLISHED UNDER THE GUIDELINES PROVIDED IN THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>A SUB COMMITTEE OF INDEPENDENT BOARD MEMBERS REVIEWS THE PRESIDENT/CEO COMPENSATION. THE COMPENSATION IS ESTABLISHED BASED PRINCIPALLY UPON REVIEW OF INDEPENDENT SURVEYS OF NON-PROFIT ORGANIZATIONS AND COMPARISON WITH RELEVANT INDUSTRY PEER ORGANIZATIONS. THE PRESIDENT/CEO DETERMINES COMPENSATION OF OTHER OFFICERS THROUGH REVIEW OF INDEPENDENT SURVEYS OF NON-PROFIT ORGANIZATIONS AND COMPARISON WITH RELEVANT INDUSTRY PEER ORGANIZATIONS. DECISIONS REGARDING COMPENSATION ARE DOCUMENTED IN THE BOARD MINUTES AND REFLECTED IN THE WRITTEN EMPLOYEE CONTRACT. THE REVIEW WAS MOST RECENTLY UNDERTAKEN IN FISCAL YEAR ENDED 2021.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>STARR HAS OPERATED AS A NON-PROFIT ORGANIZATION SINCE ITS FOUNDING IN 1913 AND WAS GRANTED TAX EXEMPT STATUS PRIOR TO JULY 15, 1987. HOWEVER, IT DOES NOT HAVE A COPY OF FORM 1023 OR OTHER DOCUMENTS THAT MAY HAVE BEEN USED TO APPLY FOR TAX-EXEMPT STATUS. STARR COMMONWEALTH'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 989,230. MANAGEMENT AND GENERAL EXPENSES 367,294. FUNDRAISING EXPENSES 55,932. TOTAL EXPENSES 1,412,456.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF INTERESTS IN PERPETUAL AND REMAINDER TRUSTS 172,365. CHANGE IN FAIR VALUE OF ANNUITIES -9,645.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE HAS BEEN NO CHANGE IN OVERSIGHT PROCESS FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>STARR EDUCATIONAL SERVICES</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>13725 STARR COMMONWEALTH RD</AddressLine1Txt>
          <CityNm>ALBION</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49224</ZIPCd>
        </USAddress>
        <EIN>454290942</EIN>
        <PrimaryActivitiesTxt>MANAGEMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>STARR COMMONWEALTH</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
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      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
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          <BusinessNameLine1Txt>STARR EDUCATIONAL SERVICES</BusinessNameLine1Txt>
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</Return>
