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        <ExplanationTxt>AFTER COMPLETION OF THE RETURN, A COPY IS SENT TO THE FINANCE COMMITTEE WHICH INCLUDES THE BOARD CHAIR FOR THEIR REVIEW. UPON COMPLETION OF THEIR REVIEW, IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>CHILDREN'S BEREAVEMENT CENTER, INC'S POLICY IS TO COMPARE SALARIES TO SIMILAR ORGANIZATIONS AND GENERAL MARKET CONDITIONS ON AN ANNUAL BASIS. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES SALARIES FOR ALL KEY EMPLOYEES.</ExplanationTxt>
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