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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
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        <ExplanationTxt>AS AN OFFICER OF THE BOARD, THE BELL'S PRESIDENT REVIEWS THE DRAFT 990 AND MAKES ANY NECESSARY COMMENTS. WHEN THESE CHANGES HAVE BEEN MADE, THE BOARD RECEIVEs THE DRAFT 990 VIA EMAIL FOR THEIR REVIEW. ANY NECESSARY CHANGES ARE MADE AND THE CPA (TAX PREPARER) IS NOTIFIED THAT THE 990 IS READY FOR FILING WITH THE IRS.</ExplanationTxt>
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</Return>