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        <ExplanationTxt>THE FORM 990 IS DISTRIBUTED TO OFFICERS, BOARD MEMBERS, AND THE EXECUTIVE DIRECTOR FOR REVIEW AND COMMENT. THE RETURNS ARE REVISED AS NECESSARY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS IS SUBJECT TO THE CONFLICT OF INTEREST POLICY WHICH IS PERIODICALLY REVIEWED BY THE BOARD OF DIRECTORS FOR COMPLIANCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>NATIONAL FOSTER YOUTH INSTITUTE ALSO PERFORMS PERIODIC REVIEWS THAT WILL, AT A MINIMUM, INCLUDE A) AN EVALUATION OF COMPENSATION ARRANGEMENTS AND BENEFITS, AND B) WHETHER ALL ARRANGEMENTS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.NATIONAL FOSTER YOUTH INSTITUTE MAY USE OUTSIDE ADVISORS WHEN CONDUCTING PERIODIC REVIEWS FOR PURPOSES OF DETERMINING THE REASONABLENESS OF COMPENSATION ARRANGEMENTS AND BENEFITS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE GOVERNING DOCUMENTS, FORMS 990 AND 990-T, FORM 1023, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS (OR A COPY OF THE FORM 990 IN LIEU OF THE FINANCIAL STATEMENTS) ARE AVAILABLE FOR PUBLIC INSPECTION. COPIES WILL BE PROVIDED WITHIN A REASONABLE PERIOD OF TIME, NOT TO EXCEED TWO WEEKS. THE ORGANIZATION MAY CHARGE REASONABLE COPYING COSTS AND POSTAGE BEFORE PROVIDING THE COPIES.</ExplanationTxt>
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</Return>
