﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-08-20T14:42:57-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BELLOWS ASSOCIATES PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>7890 PETERS RD STE G102</AddressLine1>
        <City>PLANTATION</City>
        <State>FL</State>
        <ZIPCode>333244028</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>453044158</EIN>
      <Name>
        <BusinessNameLine1>CONSTRUCTION ANGELS INC</BusinessNameLine1>
      </Name>
      <NameControl>CONS</NameControl>
      <USAddress>
        <AddressLine1>3640 N FEDERAL HIGHWAY</AddressLine1>
        <AddressLine2>ROOM/SUITE 132</AddressLine2>
        <City>LIGHTHOUSE POINT</City>
        <State>FL</State>
        <ZIPCode>33064</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>KRISTI RONYAK</Name>
      <Title>PRESIDENT</Title>
      <DateSigned>2013-08-20</DateSigned>
    </Officer>
    <Preparer>
      <Name>STEPHEN WOOD</Name>
      <Phone>9548387000</Phone>
      <DatePrepared>2013-08-20</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <NameOfPrincipalOfficerPerson>KRISTI RONYAK</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>3640 B-3 N FEDERAL HIGHWAY</AddressLine1>
        <City>LIGHTHOUSE POINT</City>
        <State>FL</State>
        <ZIPCode>33064</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>70796</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>HTTP://WWW.CONSTRUCTIONANGELS.US/</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2011</YearFormation>
      <ActivityOrMissionDescription>HELPING FAMILIES OF CONSTRUCTION WORKERS THAT HAVE BEEN KILLED WHILE WORKING THE ROAD CONSTRUCTION INDUSTRY.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>42177</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>-1316</OtherRevenueCurrentYear>
      <TotalRevenueCurrentYear>40861</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>4725</TotalFundrsngExpCurrentYear>
      <OtherExpensesCurrentYear>20765</OtherExpensesCurrentYear>
      <TotalExpensesCurrentYear>20765</TotalExpensesCurrentYear>
      <RevenuesLessExpensesCY>20096</RevenuesLessExpensesCY>
      <TotalAssetsBOY>345</TotalAssetsBOY>
      <TotalAssetsEOY>21201</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1364</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>2124</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-1019</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>19077</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>HELPING FAMILIES OF CONSTRUCTION WORKERS THAT HAVE BEEN KILLED WHILE WORKING THE ROAD CONSTRUCTION INDUSTRY.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>PROVIDED AID TO FAMILIES OF CONSTRUCTION WORKERS THAT HAVE BEEN KILLED WHILE WORKING THE ROAD CONSTRUCTION INDUSTRY.</Description>
      <ActivityOther>
        <Expense>16040</Expense>
        <Description>PROVIDED AID TO FAMILIES OF CONSTRUCTION WORKERS THAT HAVE BEEN KILLED WHILE WORKING THE ROAD CONSTRUCTION INDUSTRY.</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>16040</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>16040</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc2">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc2">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc2">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc2">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc2">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc2">false</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc2">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc2">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc2">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc2">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc2">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc2">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc4">false</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc4">true</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc4">false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>false</ScheduleORequired>
      <NumberFormsTransmittedWith1096>3</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <NbrVotingGoverningBodyMembers>4</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <TheBooksAreInCareOf>
        <NamePerson>CONSTRUCTION ANGELS</NamePerson>
        <TelephoneNumber>7543007220</TelephoneNumber>
        <AddressUS>
          <AddressLine1>3640-B3 N FEDERAL HWY SUITE 132</AddressLine1>
          <City>LIGHTHOUSE POINT</City>
          <State>FL</State>
          <ZIPCode>33064</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>KRISTI RONYAK</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAWN MILLER</NamePerson>
        <Title>VICE PRESIDE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHILIP J KANTOR</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JUDY FERRIS</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <FundraisingEvents>21018</FundraisingEvents>
      <AllOtherContributions>21159</AllOtherContributions>
      <NoncashContributions>13036</NoncashContributions>
      <TotalContributions>42177</TotalContributions>
      <GrossIncomeFundraisingEvents>28619</GrossIncomeFundraisingEvents>
      <CntrbtnsRprtdFundraisingEvents>21018</CntrbtnsRprtdFundraisingEvents>
      <FundraisingDirectExpenses>29935</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>-1316</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <TotalRevenue>
        <TotalRevenueColumn>40861</TotalRevenueColumn>
      </TotalRevenue>
      <FeesForServicesAccounting>
        <Total>150</Total>
        <ProgramServices>150</ProgramServices>
      </FeesForServicesAccounting>
      <Advertising>
        <Total>6948</Total>
        <ProgramServices>2223</ProgramServices>
        <Fundraising>4725</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>2372</Total>
        <ProgramServices>2372</ProgramServices>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>1167</Total>
        <ProgramServices>1167</ProgramServices>
      </InformationTechnology>
      <ConferencesMeetings>
        <Total>438</Total>
        <ProgramServices>438</ProgramServices>
      </ConferencesMeetings>
      <OtherExpenses>
        <Description>AID TO FAMILIES</Description>
        <Total>8250</Total>
        <ProgramServices>8250</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REGISTRATION FEES</Description>
        <Total>597</Total>
        <ProgramServices>597</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PAYPAL FEES</Description>
        <Total>528</Total>
        <ProgramServices>528</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BANK SERVICE FEES</Description>
        <Total>237</Total>
        <ProgramServices>237</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>78</Total>
        <ProgramServices>78</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>20765</Total>
        <ProgramServices>16040</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>4725</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>345</BOY>
        <EOY>20701</EOY>
      </CashNonInterestBearing>
      <OtherAssetsTotal>
        <EOY>500</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>345</BOY>
        <EOY>21201</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <EOY>500</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>1364</BOY>
        <EOY>1624</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1364</BOY>
        <EOY>2124</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-1019</BOY>
        <EOY>19077</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-1019</BOY>
        <EOY>19077</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>345</BOY>
        <EOY>21201</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>20096</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYear>42177</CurrentTaxYear>
        <Total>42177</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYear>28619</CurrentTaxYear>
        <Total>28619</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYear>70796</CurrentTaxYear>
        <Total>70796</Total>
      </Total509>
      <PublicSupportTotal509>70796</PublicSupportTotal509>
      <TotalSupportTotal>
        <CurrentTaxYear>70796</CurrentTaxYear>
        <Total>70796</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>1.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLiabilities>
        <Description>LOAN FROM KRISTI RONYAK</Description>
        <Amount>1404</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>LOAN FROM BRIAN GIBBS</Description>
        <Amount>220</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>1624</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <EventsInformation>
        <NameOfEvent1>GOLF TOURNAMENT</NameOfEvent1>
        <GrossReceiptsEvent1>30093</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>17838</CharitableContributionsEvent1>
        <GrossRevenueEvent1>12255</GrossRevenueEvent1>
        <RentFacilityCostsEvent1>10540</RentFacilityCostsEvent1>
        <FoodAndBeverageEvent1>1250</FoodAndBeverageEvent1>
        <OtherDirectExpensesEvent1>12056</OtherDirectExpensesEvent1>
        <NameOfEvent2>GAMING NIGHT</NameOfEvent2>
        <GrossReceiptsEvent2>14114</GrossReceiptsEvent2>
        <CharitableContributionsEvent2>250</CharitableContributionsEvent2>
        <GrossRevenueEvent2>13864</GrossRevenueEvent2>
        <EntertainmentEvent2>300</EntertainmentEvent2>
        <OtherDirectExpensesEvent2>556</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>5430</GrossReceiptsOtherEvents>
        <CharitableContribOtherEvents>2930</CharitableContribOtherEvents>
        <GrossRevenueOtherEvents>2500</GrossRevenueOtherEvents>
        <RentFacilityCostsOtherEvents>4233</RentFacilityCostsOtherEvents>
        <EntertainmentOtherEvents>1000</EntertainmentOtherEvents>
        <GrossReceiptsTotal>49637</GrossReceiptsTotal>
        <CharitableContributionsTotal>21018</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>28619</GrossRevenueTotalEvents>
        <RentFacilityCostsTotalEvents>14773</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>1250</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>1300</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>12612</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>29935</DirectExpenseSummaryEvents>
        <NetIncomeSummary>-1316</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>PROVIDED AID TO FAMILIES OF CONSTRUCTION WORKERS THAT HAVE BEEN KILLED WHILE WORKING THE ROAD CONSTRUCTION INDUSTRY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>NO REVIEW WAS OR WILL BE CONDUCTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>NO DOCUMENTS AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>