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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP IS DESCRIBED IN ITS BY-LAWS WHICH ARE AVAILABLE TO MEMBERS UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE NOMINATION AND ELECTION OF SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION'S OFFICERS ARE DESCRIBED IN ITS BY-LAWS WHICH ARE AVAILABLE TO MEMBERS UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>SIGNIFICANT DECISIONS OF THE GOVERNING BODY (EXECUTIVE BOARD) ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP IN GOOD STANDING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION's FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT WHO THEN FORWARDS THE COMPLETED RETURN TO THE GOVERNING BODY FOR REVIEW AND SIGNATURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION'S GOVERNING BODY IS RESPONSIBLE FOR THE OVERSIGHT OF THE COMPILATION OF THE ORGANIZATIONS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.</ExplanationTxt>
      </SupplementalInformationDetail>
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          <AddressLine1Txt>200B WEST MAIN STREET</AddressLine1Txt>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        </USAddress>
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        <PrimaryActivitiesTxt>WELFARE FUND</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(9)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
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        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
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</Return>