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        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>FASB ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES) PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY- THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENT EXPENSES 6,453</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENT EXPENSES 6,453</ExplanationTxt>
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        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>LAUREL BOWERS</BusinessNameLine1Txt>
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        </NameOfInterested>
        <RelationshipDescriptionTxt>DAUGHTER OF MIK</RelationshipDescriptionTxt>
        <TransactionDesc>WAGES</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>MIKE BOWERS DAUGHTER LAUREL WORKS FOR ILR AND IS REQUIRED TO RECUSE HIMSELF FROM ALL DISCUSSION / VOTING PERTAINING TO SALARIES &amp; BENEFITS.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITIES. THIS INCLUDES MANAGING ONE'S OWN AFFAIRS, PARTICIPATING IN DAY-TO-DAY COMMUNITY LIFE AND FULFILLING A RANGE OF SOCIAL ROLES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVICES. - EVERY CONSUMER SHOULD BE SATISFIED AND COMFORTABLE WITH THE SERVICES HE OR SHE RECEIVES. A CONSUMER WHO IS NOT SATISFIED HAS THE RIGHT TO REQUEST A CHANGE IN THEIR SERVICES. INDEPENDENT LIVING RESOURCES' PERSONAL CARE SERVICES ARE AVAILABLE TO CONSUMERS IN LA CROSSE COUNTY. THE PERSONAL CARE PROGRAM OFFERS TWO TYPES OF SERVICES; PERSONAL CARE AND SUPPORTIVE HOME CARE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>RAVE IS A CONSUMER RUN DROP-IN CENTER FOR PERSONS LIVING WITH MENTAL ILLNESS LOCATED IN LA CROSSE AT 1808 STATE STREET. THE DROP-IN CENTER IS OPEN MONDAY-FRIDAY FROM 9-5 AND IS STAFFED BY PEER SPECIALISTS. THE STAFF ARE ALL PERSONS LIVING WITH A MENTAL ILLNESS AND HAVE SUCCESSFULLY COMPLETED AN 48 HOUR PEER SPECIALIST CERTIFICATION COURSE. RAVE PROVIDES A SAFE, COMFORTABLE AND ACCEPTING PLACE TO MEET AND VISIT WITH PEERS TO HAVE A CUP OF COFFEE, TO READ THE DAILY NEWSPAPER TO FIND OUT ABOUT COMMUNITY RESOURCES, TO GET HELP WITH JOB SEARCH, TO USE THE COMPUTERS, PLAY POOL, PAINT A PICTURE, DO CRAFTS, OR WHATEVER HELPS WITH PERSONAL RECOVERY. MENTAL HEALTH RECOVERY IS A JOURNEY OF HEALING AND TRANSFORMATION ENABLING PEOPLE TO LIVE MEANINGFUL LIVES IN THE COMMUNITY WHILE STRIVING TO ACHIEVE HIS/HER FULL POTENTIAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS HAVE THE OPPORTUNITY TO REVIEW THE 990 PRIOR TO ITS FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR MONITORS AND ENFORCES THE ORGANIZATIONS CONFLICT OF INTEREST POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>ILR'S EXECUTIVE DIRECTOR WAGES, BENEFITS, ETC. ARE SET AT INITIAL HIRE. ONGOING COMPENSATION IS DECIDED BY THE FULL BOARD OF DIRECTORS BASED ON RECOMMENDATIONS OF EXECUTIVE REVIEW COMMITTEE. THE COMMITTEE IS MADE UP OF THE BOARD PRESIDENT, VICE PRESIDENT AND SECRETARY/TREASURER AND 2-3 ADDITIONAL MEMBERS. THE COMMITTEE CHOOSES A METHOD OF REVIEW. 2 MONTHS PRIOR TO THE REVIEW DATE. THEY GIVE THE REVIEW FORM TO EXECUTIVE DIRECTOR TO COMPLETE. THEY GIVE THE SAME REVIEW FORM TO THE IL DIRECTOR, FINANCE COORDINATOR, STATE MN COORDINATOR AND 2 IL COORDINATORS FOR INPUT. TIME IS SET FOR THE COMMITTEE TO REVIEW ALL RESPONSES AND TO DEVELOP QUESTIONS TO ASK THE EXECUTIVE DIRECTOR. THEY MEET FACE TO FACE WITH EXECUTIVE DIRECTOR TO DISCUSS FINDINGS FROM STAFF AND EXECUTIVE DIRECTORS WRITTEN RESPONSE. THE COMMITTEE GIVES THE EXECUTIVE DIRECTOR WRITTEN AND VERBAL RESPONSE WITHIN 2 WEEKS OF FACE TO FACE MEETING THAT WILL INCLUDE STATUS OF PERFORMANCE, FUTURE GOALS AND ANY SALARY ADJUSTMENTS RECOMMENDED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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