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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>JON MERCHANT 6009 W. TANAGER PLACE SIOUX FALLS, SD 57107</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR REVIEWS THE 990 AND THEN A DRAFT OF THE 990 IS REVIEWED INDEPENDENTLY BY THE BOARD OF DIRECTORS AND THEN FORMALLY ACCEPTED AT A BOARD OF DIRECTOR'S MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE STATE DIRECTOR REVIEWS ALL CONFLICTS OF INTEREST AND ASSESS POTENTIAL IMPACT. ANYTHING SIGNIFICANT IS BROUGHT TO THE ATTENTION OF THE BOARD OF DIRECTORS TO CONSIDER ANY NECESSARY ACTION. PERSONS WITH A CONFLICT OF INTEREST ARE NOT ALLOWED TO PARTICIPATE IN DECISION MAKING OF RELATED TOPICS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>LOCAL COMMITTEES DETERMINE THE WAGE OF THE LOCAL DIRECTORS. DIRECTORS ARE PAID WITHIN THE ESTABLISHED SALARY BANDS SET BY CHILD EVANGELISM FELLOWSHIP INC.</ExplanationTxt>
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