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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TAX RETURN PREPARER SENDS ONE OF THE DIRECTORS A DRAFT COPY OF THE COMPLETED TAX RETURN FOR THE BOARD OF DIRECTORS REVIEW AND COMMENT. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN, THE DIRECTOR NOTIFIES THE TAX RETURN PREPARER AND A FINAL VERSION OF THE RETURN IS SENT TO THE DIRECTOR. THE DIRECTOR THEN SIGNS THE E-FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE TAX RETURN PREPARER THEN E-FILES THE RETURN.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST NO LESS THAN ANNUALLY BY COMPLETING AND EXECUTING A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE AND STATEMENT. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST, THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990.</ExplanationTxt>
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