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        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S RELATED PARTY PERFORMS THE FOLLOWING IN DETERMINING CEO COMPENSATION: - FORM 990 OF THE OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>180 DEGREES IS THE SOLE MEMBER OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER APPOINTS THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY AMENDMENTS TO THE BYLAWS ARE REQUIRED TO BE APPROVED BY THE SOLE MEMBER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS REVIEWED BY THE COO AND THE CEO, THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND COMMITTEE MEMBERS. EACH INDIVIDUAL IS REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. ALL CONFLICT OF INTEREST INFORMATION IS REVIEWED PERIODICALLY. ALL CONFLICT OF INTEREST DISCUSSIONS AND DECISIONS ARE DOCUMENTED. EACH CONFLICT OF INTEREST, AND MATERIAL FACTS RELATED TO IT, IS REQUIRED TO BE DISCLOSED TO THE APPROPRIATE GOVERNING BOARD OR COMMITTEE. AFTER ANY DISCUSSION, THE INTERESTED PERSON LEAVES THE MEETING AND THE GOVERNING BOARD OR COMMITTEE DISCUSSES AND VOTES ON WHETHER A CONFLICT EXISTS. THE INTERESTED PERSON MAY MAKE A PRESENTATION TO THE GOVERNING BOARD OR COMMITTEE ABOUT THE TRANSACTION OR ARRANGEMENT INVOLVING THE POTENTIAL CONFLICT OF INTEREST, BUT THE INTERESTED PERSON THEN LEAVES THE MEETING AND THE GOVERNING BOARD OR COMMITTEE DISCUSSES AND VOTES ON WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. DISCUSSIONS FOCUS ON WHETHER A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT CAN BE OBTAINED WITH A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH A BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS ARRANGED BY CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES IF THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>180 DEGREES INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>236 CLIFTON AVENUE</AddressLine1Txt>
          <CityNm>MINNESPOLIS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55403</ZIPCd>
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        <PrimaryActivitiesTxt>ASSIST EX-OFFENDERS IN SUCCESSFUL ADAPTATION TO THE COMMUNITY</PrimaryActivitiesTxt>
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        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
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      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
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