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        <Identifier>PROCEDURE FOR MONITORING GRANTS IN THE U.S.:</Identifier>
        <ReturnReference>PART I, LINE 2:</ReturnReference>
        <Explanation>SCHEDULE I, PART I, LINE 2: GBYSA GRANTED TWO TYPES OF FUNDS: A SCHOLARSHIP WAS AWARDED AND THE FUNDS WERE PAID DIRECTLY TO THE STUDENT'S COLLEGE. THE FUNDS WERE USED TO OFFSET THE COST OF THE STUDENT'S HIGHER EDUCATION. REGISTRATION FEES FOR GBYSA WERE OFFSET BY FINANCIAL ASSISTANCE FOR LOWER-INCOME PARTICIPANTS. NO FUNDS WERE DISBURSED IN ORDER TO OFFSET THE FEES.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>INDIVIDUALS WHO VOLUNTEER MORE THAN 20 HOURS HAVE VOTING RIGHTS AT THE ANNUAL GENERAL MEETING AND THEY ELECT THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 8B</ReturnReference>
        <Explanation>THERE ARE NO COMMITTEES FOR THIS ORGANIZATION. ALL OPERATIONS OF THE ORGANIZATION ARE THROUGH THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE PRESIDENT OF THE ORGANIZATION PROVIDES A COPY OF THE RETURN TO THE BOARD OF DIRECTORS FOR REVIEW.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ORGANIZATION DOCUMENTS (FORMS 1023 AND 990) ARE PROVIDED UPON WRITTEN REQUEST TO THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 258,445. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 258,445.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>