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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEDERAL FORM 990 AND THE MASSACHUSETTS FORM PC ARE COMPLETED BY THE ACCOUNTING FIRM, AND COMPLETED RETURNS ARE OF THE RETURNS ARE DISTRIBUTED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT IN ADVANCE OF THE RETURNS BEING FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS REQUIRED BY LAW ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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