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        <ExplanationTxt>THE PLAN OBTAINED ITS LATEST DETERMINATION IN WHICH THE INTERNAL REVENUE SERVICE ("IRS") STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE ("IRC"). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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        <ExplanationTxt>A DRAFT OF FORM 990 IS REVIEWED BY THE TRUSTEES AND APPROVED PRIOR TO FILING AND A COPY OF THE FILED FORM 990 IS MADE AVAILABLE TO UPON REQUEST TO ANY MEMBER OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>LOCAL DISCLOSES SUCH INFORMATION ON FORM 990, WHICH IS A PUBLIC DOCUMENT. ALL OF THIS INFORMATION IS DISCLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE BOARD OF TRUSTEES IS REPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <MethodOfAmountDeterminationTxt>ESTIMATED USAGE OF BUILING</MethodOfAmountDeterminationTxt>
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</Return>