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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Financial data is kept in Quickbooks by the bookkeeper and made available to the executive director and board. The Form 990 is prepared by stand and received by at least one board member prior to submission.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The pay for the Director of Public Policy was discussed and agreed upon by the board at a directors meeting. This took place upon the initial hiring of the director.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NISF provides copies of the 3 most recently filed annual information returns (Form 990) as well as the organization's application for tax exemption upon request. These documents are in PDF and are stored within our document management system in order to afford easy access upon request. Board members are provided financial information including Form 990 and NISF has adopted a conflict of interest policy to improve financial transparency.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation to several independent contractors for researching, developing policy initiatives and marketing same to promote infrastructure system projects.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000003" softwareId="20012124" softwareVersionNum="v1.00">
      <ExplanationTxt>We did not realize we needed to file electronically (we had always done a paper filing in the past). On May 25 we received a letter from the IRS, dated April 28, stating our failure to file electronically. We have been working on electronic filing upon return from Memorial Day vacation and trying to connect the dots between our paper filing and what is needed for electronic filing. It took a little time to figure that information needed to be entered as an explanation before the amount could be filled in. Please accept our sincerest apologies for failing to file in a timely and correct manner.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>