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      <GeneralExplanation>
        <ReturnReference>Form 990, Part V, Line 2a-W-3 Employees</ReturnReference>
        <Explanation>Quality Housing Development, Inc. (QHD) does not have any employees and accordingly does not file related payroll tax forms. It leases all of its staffing needs from LifeStream Services, Inc. (LifeStream), a related tax exempt section 501(c)3 organization. QHD's Board of Directors approves all staffing expenses for reimbursement to LifeStream and QHD reports the expenditures in the appropriate line item Functional Expenses as contracted services.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>Quality Housing Development, Inc. makes its governing documents, conflict of interest policy and financial statements, as applicable, available to the public upon written request made to the attention of our Chairman and received at our corporate office address.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>Quality Housing Development, Inc (QHD) has no employees. Its staffing requirements are provided by LifeStream Services, Inc. (LifeStream), a related tax exempt section 501(c)3 organization. QHD's Board of Directors after a thorough review of all related issues, consultation with independent persons, review of comparable data and deliberation annually determines and approves all staffing expenses for reimbursement to LifeStream for its contracted staffing costs.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15a</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</ReturnReference>
        <Explanation>Quality Housing Development, Inc (QHD) has no employees. Its staffing requirements are provided by LifeStream Services, Inc. (LifeStream), a related tax exempt section 501(c)3 organization. QHD's Board of Directors after a thorough review of all related issues, consultation with independent persons, review of comparable data and deliberation annually determines and approves all staffing expenses for reimbursement to LifeStream for its contracted staffing costs.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>Quality Housing Development, Inc. periodically distributes conflict of interest questionnaires to each officer and member of the Board of Directors. The questionnaires include statements regarding other employment, being related to anyone on the board and other items that may create an appearence of a potential independence issue. The identification, evaluation and resolution of those issues are discussed with the appropriate level of management or members of the Board of Directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11b: Form 990 Review Process</ReturnReference>
        <Explanation>Quality Housing Development, Inc.'s Form 990 and all related schedules, statements and attachments are reviewed and approved by the Board of Directors prior to finalizing and filing these tax returns with the Internal revenue Service.</Explanation>
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