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        <BusinessNameLine1>PROGRESSIVE DIRECTIONS INC</BusinessNameLine1>
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        <State>TN</State>
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        <ManagementAndGeneral>737594</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>331193</BOY>
        <EOY>87373</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <EOY>0</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <EOY>0</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>683061</BOY>
        <EOY>671210</EOY>
      </AccountsReceivable>
      <ReceivablesFromOfficersEtc>
        <EOY>0</EOY>
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      <ReceivablesFromDisqualPersons>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
        <EOY>0</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>2090</BOY>
        <EOY>1997</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>46433</BOY>
        <EOY>43376</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>3631412</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>1446112</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>2035182</BOY>
        <EOY>2185300</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <EOY>0</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <EOY>0</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <EOY>0</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>1900</BOY>
        <EOY>925</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>3099859</BOY>
        <EOY>2990181</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>143103</BOY>
        <EOY>120366</EOY>
      </AccountsPayableAccruedExpenses>
      <MortNotesPyblSecuredInvestProp>
        <BOY>1903867</BOY>
        <EOY>1800131</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>392325</BOY>
        <EOY>418751</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>2439295</BOY>
        <EOY>2339248</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>660564</BOY>
        <EOY>650933</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>660564</BOY>
        <EOY>650933</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3099859</BOY>
        <EOY>2990181</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="09000047" softwareVersion="2009v1.7">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>615551</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>583830</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>731581</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>665442</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>934405</CurrentTaxYear>
        <Total>3530809</Total>
      </GiftsGrantsContribReceived170>
      <TaxRevLeviedForOrgBenefit170>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit170>
      <ValueSrvcFcltsFurnishedByGovt>
        <Total>0</Total>
      </ValueSrvcFcltsFurnishedByGovt>
      <Total170>
        <CurrentTaxYearMinus4Years>615551</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>583830</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>731581</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>665442</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>934405</CurrentTaxYear>
        <Total>3530809</Total>
      </Total170>
      <AmountsSubstContributorsTotal>0</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>3530809</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYear>2434</CurrentTaxYear>
        <Total>2434</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <Total>0</Total>
      </NetUBI>
      <OtherIncome170>
        <CurrentTaxYear>-14149</CurrentTaxYear>
        <Total>-14149</Total>
      </OtherIncome170>
      <TotalSupport>3519094</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="09000047" softwareVersion="2009v1.7">
      <Land>
        <OtherCostOrOtherBasis>363771</OtherCostOrOtherBasis>
        <BookValue>363771</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>2244440</OtherCostOrOtherBasis>
        <Depreciation>667630</Depreciation>
        <BookValue>1576810</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>1023201</OtherCostOrOtherBasis>
        <Depreciation>778482</Depreciation>
        <BookValue>244719</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>2185300</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>OTHER ACCRUED LIABILITIES</Description>
        <Amount>20211</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ACCRUED PAYROLL</Description>
        <Amount>398540</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>418751</TotalOfAmounts>
      <TotalRevenue>6886212</TotalRevenue>
      <TotalExpenses>6895843</TotalExpenses>
      <ExcessOrDeficitForYear>-9631</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>-9631</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>6886212</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>6886212</RevenueSubtotal>
      <TotalRevenuePerForm990>6886212</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>6895843</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>6895843</ExpensesSubtotal>
      <TotalExpensesPerForm990>6895843</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="09000047" softwareVersion="2009v1.7">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS HAS THE AUTHORITY AND RESPONSIBILITY TO FILL OR REMOVE A PERSON FROM THE EXECUTIVE DIRECTOR'S POSITION. THE BOARD OF DIRECTORS DISCUSSES AND APPROVES ANY CHANGES TO THE EXECUTIVE DIRECTOR'S COMPENSATION. CONSIDERATION IS GIVEN TO THE TYPES AND AMOUNTS OF EXECUTIVE DIRECTOR COMPENSATION PAID BY ORGANIZATIONS OF SIMILAR SIZE AND NATURE. SUCH INFORMATION IS DOCUMENTED BY THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>CONFLICT OF INTEREST ISSUES ARE DISCUSSED AND REVIEWED BY THE BOARD. BOARD MEMBERS WHO ARE NOT INDEPENDENT OF ISSUES BROUGHT TO THE BOARD ABSTAIN FROM VOTING ON THOSE ISSUES. PRIOR TO ANY NEW BUSINESS RELATIONSHIP BEING ESTABLISHED, THE RELATIONSHIP BETWEEN THE BOARD AND MANAGEMENT WITH THE POTENTIAL BUSINESS IS REVIEWED TO DETERMINE IF THERE IS A CONFLICT OF INTEREST. IF THERE IS A CONFLICT, ACTION IS TAKEN TO REMOVE THE CONFLICT AND THE APPEARANCE OF A CONFLICT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>THE FISCAL DIRECTOR REVIEWS THE FORM 990. HE COMPARES THE 990 TO THE PRIOR YEAR 990 AND INVESTIGATES ANY SIGNIFICANT CHANGES. HE ALSO REVIEWS ANY UPDATES TO THE FORM 990 USING THE INFORMATION AVAILABLE ON THE IRS'S WEBSITE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>