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        <ExplanationTxt>THE ALLIANCE COMPLIES WITH FASB ASC 740 - ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FASB ASC 740 DETAILS HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, THE FINANCIAL STATEMENTS WOULD REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS, IF THEY EXISTED. THE MANAGEMENT OF THE FOUNDATION BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS. THE FOUNDATION'S TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE FISCAL YEARS ENDED DECEMBER 31, 2021 AND FORWARD.</ExplanationTxt>
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        <ExplanationTxt>THE TREASURER PREPARES FORM 990 AND SCHEDULES. THE EXECUTIVE DIRECTOR REVIEWS THEM. ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COPY AND HAVE AN OPPORTUNITY TO RAISE COMMENTS OR QUESTIONS PRIOR TO FILING.</ExplanationTxt>
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