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        <ExplanationTxt>THE GROUP RECOGNIZES THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE GROUP HAS NO ON-GOING FEDERAL OR STATE INCOME TAX AUDITS. THE GROUP'S TAX RETURNS FOR 2011 AND SUBSEQUENT YEARS REMAIN OPEN TO EXAMINATION.</ExplanationTxt>
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        <ExplanationTxt>SMITHBUCKLIN CORPORATION,(AN ASSOCIATION MANAGEMENT COMPANY) MANAGES ALL ASPECTS OF THE ORGANIZATION'S OPERATIONS IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO: ADMINISTRATION, MEMBERSHIP, FINANCE &amp; ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING AND INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID TO SMITHBUCKLIN WERE $631,683.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE GROUP HAS MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND THE ACCOUNTING MANAGER REVIEW THE RETURN. IT IS THEN FORWARDED TO THE FINANCE COMMITTEE FOR REVIEW BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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