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        <FormAndLineReferenceDesc>SCHEDULE C, PART III-A</FormAndLineReferenceDesc>
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        <ExplanationTxt>JOINT DEVELOPMENT FOUNDATION ORIGINALLY OPERATED AS A SINGLE ENTITY WHERE ITS INDIVIDUAL PROJECTS OPERATED AS PART OF THE JOINT DEVELOPMENT FOUNDATION ITSELF. DURING THIS REPORTING PERIOD, THE JOINT DEVELOPMENT FOUNDATION MOVED TWO INDIVIDUAL PROJECTS INTO JOINT DEVELOPMENT FOUNDATION SUBSIDIARIES. STRUCTURALLY, THE JOINT DEVELOPMENT FOUNDATION ADDED A WHOLLY CONTROLLED SUBSIDIARY SERIES LLC, JOINT DEVELOPMENT FOUNDATION PROJECTS, LLC, AS WELL AS TWO SERIES UNDER THAT ORGANIZATION THAT NOW CONTAIN AND OPERATE THOSE PROJECTS. ACCORDINGLY, THE OPERATION OF THOSE TWO JOINT DEVELOPMENT FOUNDATION PROJECTS HAVE TRANSITIONED INTO SUBSIDIARIES AND NO LONGER OPERATE WITHIN THE JOINT DEVELOPMENT FOUNDATION PARENT ORGANIZATION. THESE SUBSIDIARIES ARE INTENDED TO BE DISREGARDED ENTITIES</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DELEGATES THE MAJORITY OF OPERATIONS DUTIES TO THE MANAGEMENT COMPANY, VIRTUAL INC., INCLUDING BUT NOT LIMITED TO ASSISTANCE WITH MEMBERSHIP ADMINISTRATION DUTIES AND ALL FINANCIAL DUTIES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>WHILE THE JOINT DEVELOPMENT FOUNDATION'S GOVERNING DOCUMENTS HAVE NOT SIGNIFICANTLY CHANGED SINCE THE PREVIOUS FILING, THE JOINT DEVELOPMENT FOUNDATION HAS ADDED A WHOLLY CONTROLLED SUBSIDIARY SERIES LLC, JOINT DEVELOPMENT FOUNDATION PROJECTS, LLC, AS WELL AS TWO SERIES UNDER THAT ORGANIZATION. THOSE ENTITIES, ACCORDINGLY, HAVE NEW GOVERNING DOCUMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE JOINT DEVELOPMENT FOUNDATION, INITIALLY VIA ITS DIRECT OPERATIONS AND SUBSEQUENTLY VIA ITS SUBSIDIARIES, HAS A BROAD MEMBERSHIP BASE OF OVER 45 MEMBERS, WHOSE ANNUAL DUES GO TO COVERING THE JOINT DEVELOPMENT FOUNDATION'S OPERATING EXPENSES</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE THREE DIRECTORS ON THE BOARD WILL REVIEW THE FORM 990 BEFORE IT IS FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS HAVE REVIEWED BYLAWS AND DISCLOSE CONFLICTS, IN ANY, ACCORDINGLY.</ExplanationTxt>
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