When I helped my Mom last year switch her sewing room because the long arm would only fit in the master bedroom, we counted her tops. She had over 40 that are waiting to be quilted. She did most of them by hand so that is why they would accumulate. So I am sure my sister and I will have lots to do some day. Unfortunately, she is not warming to her new machine. But we keep encouraging her.
I just need to get more time to sew. But hope to clear up some UFO soon.