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      <OtherLiabilities>
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        <MethodOfDeterminingRevenues>AVG HI/LOW PRICE</MethodOfDeterminingRevenues>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>SEVERAL OF THE LOCAL K-LIFE BOARDS HAVE MARRIED COUPLES SERVING ON THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE RETURN IS PREPARED BY UHY ADVISORS MO, INC. BASED ON THE INFORMATION PROVIDED BY K-LIFE MINISTIRES. PRIOR TO FILING THE RETURN IS REVIEWED BY THE NATIONAL BOARD MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THIS SERVES AS A STANDING AGENDA ITEM FOR ONE OF OUR 3 ANNUAL BOARD MEETINGS FOR DISCUSSION AND COMPLIANCE ENFORCEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THERE IS AN INDEPENDENT COMPENSATION REVIEW BOARD THAT IS RESPONSIBLE FOR DETERMINING COMPENSATION LEVELS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>