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        <ExplanationTxt>LINE 11B EXPLANATION - THE 990 IS REVIEWED BY THE GRAND SECRETARY/CHIEF OPERATING OFFICER AND THE CONTROLLER OF THE BPOE. ANY ISSUES ARE DISCUSSED AND RESOLVED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTATION, POLICIES, FINANCIAL STATEMENTS AND TAX RETURNS ARE ALL AVAILABLE UPON REQUEST.</ExplanationTxt>
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