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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>LAND IS LIFE IS ACTIVELY INVOLVED IN MONITORING THE USE OF FUNDS THROUGH DISCUSSION WITH RECIPIENT ORGANIZATIONS AND SUBSTANTIATION PROVIDED BY RECIPIENT ORGANIZATIONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ARE MEASURED ON THE ACCRUAL BASIS. EXPENSES REPORTED ON THIS SCHEDULE ARE A PART OF THE PROGRAM SERVICE EXPENSE REPORTED ON THE STATEMENT OF FUNCTIONAL EXPENSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR REVIEWS THE FORM 990 PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S 990 IS AVAILABLE BY REQUEST AND AT GUIDESTAR.ORG</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL RECORDS MAY BE OBTAINED FROM THE ORGANIZATION BY REQUESTING ACCESS EITHER ORALLY OR IN WRITING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE SCHEDULE O FOR DETAILED EXPLANATION 1,797.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS:</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ADJUST BEGINNING NET ASSETS TO AGREE TO THE PRIOR YEAR TAX RETURN.</ExplanationTxt>
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