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        <FormAndLineReferenceDesc>XI 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Loan proceeds audited financial statements are prepared on the pure cash basis of accounting presented in a statement of cash receipts and disbursements</ExplanationTxt>
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        <FormAndLineReferenceDesc>XII 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Loan repayment audited financial statements are prepared on the pure cash basis of accounting presented in a statement of cash receipts and disbursements</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
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