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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>WATER STREET IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SEC. 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. WATER STREET BELIEVES ITS EXEMPT STATUS WILL BE SUSTAINED UNDER AUDIT AND BELIEVES IT DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS. NO REQUIRED ANNUAL RETURNS FOR ORGANIZATIONS EXEMPT FROM INCOME TAX ARE CURRENTLY UNDER EXAMINATION BY TAXING JURISDICTIONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>WSHS PROVIDES FREE MEDICAL AND DENTAL CARE TO RESIDENTS OF WATER STREET MISSION AND COMMUNITY MEMBERS, INCLUDING ACCESS TO MEDICATION. ADDITIONALLY WE PROVIDE ACCESS TO SOCIAL SERVICES AND COORDINATE WITH COMMUNITY AGENCIES FOR BEHAVIORAL/MENTAL HEALTH AND ADDICTION ASSESSMENT AND TREATMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WATER STREET HEALTH SERVICES (WSHS) PROVIDES A FULL ARRAY OF MEDICAL, DENTAL, AND BEHAVIORAL HEALTH SERVICES TO THE GUESTS OF WATER STREET MISSION AND TO OTHERS FACING LIMITED ACCESS TO HEALTH CARE OPTIONS. THE MEDICAL CLINIC PROVIDES HEALTH SCREENING, SICK VISITS, LAB TESTING, PHYSICAL THERAPY, IMMUNIZATIONS, REFERRALS AND OTHER SERVICES. THE CLINIC CONTINUES TO BE EFFECTIVE IN REDUCING THE NUMBER OF NON-EMERGENCY CASES THAT VISIT LOCAL EMERGENCY ROOMS. THE DENTAL CLINIC OFFERS TEETH CLEANING, GENERAL EXAMS, X-RAYS, RESTORATIONS AND EXTRACTIONS, DENTAL PROSTHETICS AND OTHER SPECIALTY TREATMENTS. WE ALSO PROVIDE TRAUMA INFORMED DENTISTRY SERVICES. WE MAINTAIN TWO STRONG COMMUNITY PARTNERSHIPS WITH PHILHAVEN AND THE NAAMAN CENTER. PHILHAVEN ENHANCES OUR PROVISION OF MENTAL AND BEHAVIORAL HEALTH CARE BY PROVIDING PROFESSIONAL THERAPISTS WHO MAINTAIN ONGOING OFFICE HOURS ONSITE. THEY WORK ALONG-SIDE OUR MEDICAL AND RESIDENTIAL STAFF TO PROVIDE INTEGRATED SERVICES. SIMILAR TO PHILHAVEN, OUR PARTNERSHIP WITH THE NAAMAN CENTER ENABLES OUR GUESTS TO RECEIVE DRUG AND ALCOHOL TREATMENT ONSITE. WE OFFER NURSE CARE MANAGEMENT ASSISTS PATIENTS IN NAVIGATING THE COMPLEX MEDICAL SYSTEM, INCLUDING HELPING THEM MANAGE ONGOING MEDICAL CONDITIONS, PRESCRIPTIONS, OR EVEN UNDERSTANDING THEIR OWN INSURANCE OPTIONS. ALL WSHS SERVICES ARE PROVIDED WITH A FOCUS ON MINISTERING TO THE WHOLE PERSON AND ADDRESSING BOTH PHYSICAL AND SPIRITUAL NEEDS IN THE NAME OF CHRIST. WSHS WOULD NOT BE ABLE TO PROVIDE THE VAST ARRAY OF SERVICES WITHOUT A STRONG VOLUNTEER TEAM. JUST LAST YEAR, MEDICAL PROFESSIONALS PROVIDED 10,846 HOURS OF THEIR TIME FOR FREE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>WATER STREET MINISTRIES, A RELATED ORGANIZATION, IS THE SOLE MEMBER OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER, WATER STREET MINISTRIES, IS REQUIRED TO APPROVE THE FOLLOWING ACTIONS: A. THE AMENDMENT OF THE CORPORATION'S CHARTER, ARTICLES OF INCORPORATION, OR BYLAWS; B. THE SALE, PURCHASE, LEASE, OR ENCUMBRANCE WITH DEBT, IN ANY WAY, OF REAL PROPERTY OF THE CORPORATION OR THE CREATION OF ANY ENCUMBRANCE UPON OR EXECUTION OF ANY DEBT INSTRUMENT AFFECTING OR RESTRICTING ANY ASSET OF THE CORPORATION IN EXCESS OF AN AMOUNT SPECIFIED FROM TIME BY RESOLUTION OF THE SOLE MEMBER; C. THE TRANSFER OF ANY ASSETS OF THE CORPORATION, EXCLUDING THE TRANSFER OF EQUIPMENT WHICH HAS SUCH A VALUE AS THE SOLE MEMBER MAY DESIGNATE FROM TIME TO TIME UPON THE PRESIDENT'S RECOMMENDATION; D. THE ELECTION OR REMOVAL OF THE MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION; E. THE APPROVAL OF THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE CORPORATION; F. THE APPROVAL OF AN INVESTMENT ADVISOR, OUTSIDE LEGAL COUNSEL, AND AUDITOR OF THE CORPORATION; G. THE APPROVAL OF NON-BUDGETED EXPENDITURES BY THE CORPORATION OF SUCH AMOUNT AS THE SOLE MEMBER MAY DESIGNATE FROM TIME TO TIME UPON THE PRESIDENT'S RECOMMENDATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT COMMITTEE REVIEWS AND ASSESSES THE FORM 990 AND RELATED SCHEDULES (WITH A REDATED SCHEDULE B) BEFORE IT IS FILED. THE BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 AND RELATED SCHEDULES (WITH A REDACTED SCHEDULE B) FOR REVIEW AND COMMENT BEFORE THE FILING OF THE RETURN.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE PROVIDED A COPY OF THE WRITTEN CONFLICT OF INTEREST POLICY AT THE TIME THEY TAKE ON THE RESPONSIBILITIES OF THEIR POSITION. THE OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED ANNUALLY TO REPORT ON ANY OUTSIDE INTERESTS THAT MAY BE IN CONFLICT WITH THEIR OBLIGATIONS TO WATER STREET HEALTH SERVICES.</ExplanationTxt>
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        <ExplanationTxt>OFFICER COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION IS THOROUGHLY REVIEWED AND OUTSIDE ADVICE IS SOUGHT IN DETERMINING THE AMOUNT BASED ON THEIR EXPERIENCE AND POSITION.</ExplanationTxt>
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