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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. AS OF MAY 31, 2018, THE BOARD HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE SEVEN MEMBERS ON THE CERTIFYING BOARD FOR DIETARY MANAGERS. FOUR ARE CDMS THAT ARE ELECTED BY THE CERTIFIED MEMBERSHIP OF DIETARY MANAGERS ASSOCIATION. THE REMAINING THREE BOARD MEMBERS MUST MEET THE FOLLOWING CRITERIA: ONE MUST BE A REGISTERED DIETITIAN, ONE MUST BE A HEALTHCARE ADMINISTRATOR AND ONE MUST BE A REPRESENTATIVE OF THE GENERAL PUBLIC WITH NO CONNECTION TO FOODSERVICE MANAGEMENT. THESE THREE MEMBERS ARE ELECTED BY THE CERTIFYING BOARD ITSELF.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR OF FINANCE AND THE EXECUTIVE DIRECTOR ARE AUTHORIZED TO REVIEW AND APPROVE THE TAX RETURN BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS RECEIVE THE CONFLICT OF INTEREST POLICY AND ARE ASKED TO SIGN IT ANNUALLY. ALSO AT THE BEGINNING OF BOARD MEETINGS MEMBERS ARE ASKED IF THEY HAVE ANY CONFLICTS OF INTEREST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RELATED ORGANIZATION REVIEWS COMPENSATION USING BENCHMARKING TO EVALUATE SALARIES. THE BOARD APPROVES THE TOTAL BUDGETED SALARY ANNUALLY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THEY ARE AVAILABLE UPON REQUEST AT THE OFFICE DURING BUSINESS HOURS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>TEST MANAGEMENT SERVICES 229,014.</ExplanationTxt>
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          <AddressLine1Txt>406 SUREY WOODS DIRVE</AddressLine1Txt>
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