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        <ExplanationTxt>THE LINCOLN COUNTY FOUNDATION IS AN AGENCY ESTABLISHED TO RECEIVE, ADMINISTER AND DISBURSE FUNDS AND OTHER PROPERTY TO ASSIST THE PEOPLE OF LINCOLN COUNTY, OREGON; PARTICULARLY THE YOUNG PEOPLE THROUGH GRANTS AND SCHOLARSHIPS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS HAVE THE OPPORTUNITY TO REVIEW THE FORM 990 PRIOR TO FILING. THE FILING IS APPROVED AT THE NEXT AVAILABLE BOARD MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD OF DIRECTORS OR COMMITTEES FUNCTIONING UNDER BOARD JURISDICTION FOLLOW THE APPROVAL BY DISINTERESTED VOTE RULE. THIS RULE INVOLVES A FAVORABLE VOTE BY DIRECTORS OR COMMITTEE MEMBERS NOT INVOLVED IN THE CONFLICT OF INTEREST. BOARD DIRECTORS OR COMMITTEE MEMBERS INVOLVED IN THE CONFLICT OF INTEREST MAY PARTICIPATE IN THE DISCUSSION OF THE ISSUE BUT MAY NOT BE INVOLVED IN THE FINAL DECISION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>BOARD DIRECTORS ARE VOLUNTEERS WHO MANAGE AND EXECUTE ALL ASPECTS OF LCF OPERATIONS AND PROGRAMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>LCF HIRED A PART-TIME EXECUTIVE DIRECTOR IN 2020. HIS COMPENSATION WAS DETERMINED BY REVIEWING HIS QUALIFICATIONS, ABILITY TO WORK PART-TIME, AND COMPARISON TO WAGES AT SIMILAR ORGANIZATIONS AS APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990 IS ALSO AVAILABLE AT GUIDESTAR.ORG.</ExplanationTxt>
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</Return>