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        <ExplanationTxt>ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE TAX RETURN IS REVIEWED BY AN OFFICER OF ARGENT TRUST, THE CORPORATE TRUSTEE, BEFORE IT IS FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION TRUST DOCUMENTS AND STATEMENTS ARE PROVIDED TO THE CEMETERY AUTHORITY.</ExplanationTxt>
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