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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE WILLOW GROVE FIRE RELIEF ASSOCIATION ELECT THE GOVERNING BODY OF 7 DIRECTORS AT THE ANNUAL MEETING IN DECEMBER.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE WILLOW GROVE FIRE RELIEF ASSOCIATION ELECT THE GOVERNING BODY OF 7 DIRECTORS AT THE ANNUAL MEETING IN DECEMBER.</ExplanationTxt>
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        <ExplanationTxt>THE 990 IS PRESENTED TO THE BOARD FOR REVIEW BEFORE BEING FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PA STATE AUDITOR GENERAL'S AUDITOR REVIEWS THE CONFLICT OF INTEREST STATEMENT DURING THEIR PERIODIC AUDIT OF THE ASSOCIATION'S FINANCIAL RECORDS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO ANY OF THE DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>INCREASE IN VALUE OF INSURANCE POLICIES 54,491 TOTAL 54,491</ExplanationTxt>
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