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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OF FERN HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FERN'S TAX RETURNS FOR ALL YEARS SINCE 2018 REMAIN OPEN TO EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THERE ARE CURRENTLY NO EXAMINATIONS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM, AND THEN REVIEWED BY MANAGEMENT. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST WITH THE GOVERNING BOARD. AFTER DISCLOSURE OF ALL THE MATERIAL FACTS, THE INDIVIDUAL MUST RECUSE THEMSELVES WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD MEETING, BUT AFTER THE PRESENTATION HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. SUCH MATTERS INVOLVING THE EXISTENCE OF CONFLICTS OF INTEREST ARE TO BE DOCUMENTED IN THE MINUTES OF THE GOVERNING BOARD. ON AN ANNUAL BASIS, EACH BOARD MEMBER AND OFFICER IS REQUIRED TO SIGN A STATEMENT WHICH AFFIRMS THAT THEY RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTAND IT, AND AGREE TO COMPLY WITH IT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND EDITOR-IN-CHIEF, THE BOARD UTILIZES COMPARABLE COMPENSATION DATA AT PEER ORGANIZATIONS. THE AMOUNT FOR EACH POSITION IS APPROVED BY THE BOARD AND RECORDED IN THE MINUTES OF THE MEETING. THE PROCESS LAST OCCURED IN 2020.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 576 FIFTH AVENUE, NEW YORK, NY 10036 OR BY CALLING THE ORGANIZATION DIRECTLY AT (646)248-6014.</ExplanationTxt>
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