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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE 990 DRAFT PRIOR TO SUBMISSION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH EACH EMPLOYEE AND BOARD MEMBER WHO HAVE TO RE-AFFIRM THAT THERE ARE NO CONFLICTS OF INTEREST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>THE SALARY OF THE EXECUTIVE DIRECTOR WAS DETERMINED AFTER USING AN OUTSIDE CONSULTING FIRM AND SALARY DATA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>COPIES OF THE TAX RETURN ARE KEPT AT THE CORPORATION'S OFFICE. RETURNS ARE ALSO AVAILABLE GUIDESTAR AND NYS CHARITIES BUREAU VIA THE INTERNET.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990 PART XIII, LINE 2C</ReturnReference>
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          <State>NY</State>
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        <PrimaryActivities>MEDICAL CARE OF VETERANS</PrimaryActivities>
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