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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>BECAUSE THE ORGANIZATION IS SOLELY MADE UP OF MEMBERS, THE VOTING MEMBERS ELECT ALL OFFICERS AND DIRECTORS. MEMBERS ARE CLASSIFIED AS VOTING MEMBERS IF THEY EARN INCOME FROM AGRICULTURE OR ARE EMPLOYED BY AN AGRICULTURE-RELATED BUSINESS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S ACCOUNTANTS PREPARE THE TAX RETURN USING FINANCIAL STATEMENTS AND INFORMATION FROM OFFICERS OF THE ORGANIZATION. 1 OR 2 OFFICERS OF THE ORGANIZATION REVIEW THE RETURN TO THE BEST OF THEIR ABILITY, SIGN IT, AND RETURN IT TO THE ACCOUNTANTS FOR SUBMISSION TO THE GOVERNMENT. IT IS AVAILABLE IN THE OFFICE FOR OFFICERS AND DIRECTORS TO REVIEW AT ANY TIME.</ExplanationTxt>
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