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      <FollowSFAS117>X</FollowSFAS117>
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      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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        <CurrentTaxYearMinus1Year>367202</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>361821</CurrentTaxYear>
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      <TaxRevLeviedForOrgBenefit170>
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        <CurrentTaxYearMinus3Years>938732</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>1758762</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus1Year>18022</CurrentTaxYearMinus1Year>
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      <OtherLiabilities>
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      <RevenueSubtotal>1440896</RevenueSubtotal>
      <TotalRevenuePerForm990>1440896</TotalRevenuePerForm990>
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        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>64827</NoncashContribsRptdF990>
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      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
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      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>THE COUNCIL HAS AN ADVISORY COUNCIL THAT ASSISTS IN VARIOUS ACTIVITIES OF THE CENTERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>THE COUNCIL PUTS A PUBLIC NOTICE IN THE LOCAL NEWSPAPER SOLICITING COMMUNITY INPUT AND NOMINATIONS FOR OPEN BOARD POSITIONS. A NOMINATING COMMITTEE REVIEWS THE APPLICATIONS, INVESTIGATES THE NOMINATIONS AND MAKES RECOMMENDATIONS TO THE BOARD MEMBERS. THE BOARD MEMBERS THEN ELECT THE NEW MEMBERS OF THE GOVERNING BOARD BY OPEN VOTE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DECISIONS SUBJECT TO APPROVAL OF MEMBERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7B</ReturnReference>
        <Explanation>THE SABINE COUNCIL ON AGING'S BUDGET IS SUBJECT TO THE STATE OF LOUISIANA STATUTES. THE COUNCIL HAS A PUBLIC MEETING EACH YEAR FOR COMMENTS ON THE BUDGET. THE GOVERNMENTAL GRANTS ARE SUBJECT TO THE GOVERNOR'S OFFICE ON ELDERLY AFFAIRS OVERSIGHT. BOARD MEETING AGENDAS MUST BE POSTED 24 HOURS BEFORE THE MEETINGS AND THE MEETINGS ARE OPENED TO THE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE TAX PREPARER PRESENTS AND EXPLAINS THE FORM 990 TO BOARD MEMBERS AT AN OPEN BOARD MEETING. QUESTIONS ARE POSED AND ANSWERED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE BOARD IS REQUIRED TO COMPLETE A RELATED PARTY QUESTIONNARIE ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE SABINE COUNCIL ON AGING, INC. IS SUBJECT TO THE STATE OF LOUISIANA AUDIT LAW. THE ORGANIZATION IS REQUIRED TO PROVIDE AUDITED FINANCIAL STATEMENTS TO THE LOUISIANA LEGISLATIVE AUDITOR WITHIN SIX MONTHS OF THEIR YEAREND. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE LEGISLATIVE AUDITOR'S WEBSITE AS A PUBLIC DOCUMENT. THE FORM 990 IS KEPT AT THE ORGANIZATION'S OFFICE AND IS AVAILABLE UPON REQUEST.</Explanation>
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</Return>