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        <FormAndLineReferenceDesc>PART VI SECTION B POLICIES QUESTION 11a-</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF FORM 990 WAS PROVIDED TO THE SECRETARY OF THE BOARD BEFORE IT WAS FILED. THE DIRECTORS REVIEWED THIS AT A SPECIAL MEETING OF THE BOARD OF DIRECTORS AND IT WAS FILED AFTER THEIR APPROVAL.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART VI SECTION B POLICIES QUESTIONS 15a &amp; b-</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SALARIES OF THE PRESIDENT, CEO AND KEY EMPLOYEES WILL BE REVIEWED AND MUST BE APPROVED AFTER A STUDY OF COMPARABILITY DATA BY THE BOARD OF DIRECTORS. DURING 2015 NO SALARIES OR ANY OTHER COMPENSATION WERE PAID.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI SECTION C DISCLOSURE QUESTION 19-</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY PERSON WHO WISHES TO REVIEW PENNY APPEAL USA, INC'S ORGANIZATIONAL AND MANAGEMENT DOCUMENTS, FINANCIAL DATA AND TAX RETURNS MUST REQUEST THE BOARD FOR THEIR AVAILABILITY</ExplanationTxt>
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