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      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
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      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>ALL USERS/CUSTOMERS ARE CONSIDERED MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THEY ELECT THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>THEY APPROVE VARIOUS BOARD DECISIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS APPROVES FORM 990 BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>UNTIL THEIR DATE OF RESIGNATION BETWEEN AUGUST 8 AND DECEMBER 31, 2013, THE UNIVERSITY OF WISCONSIN MONITORED AND ENFORCED COMPLIANCE FOR WISCNET'S UW EMPLOYEES. FOR WISCNET'S NON-PROFIT EMPLOYEES, AS OF SEPTEMBER 10, 2013 THE WISCNET EMPLOYEE HAANDBOOK GOVERNS CONFLICT OF INTEREST AND ENJOINS SUPERVISORS TO MONITOR AND ENFORCE THE POLICY. WISCNET'S BOARD OF DIRECTORS COMPLY WITH THEIR INSTITUTIONAL CONFLICT OF INTEREST POLICIES AND THE DUTIES AND RESPONSIBILITIES SET OUT IN THE ASSOCIATIONS'S BY LAWS AND ARTICLES OF ASSOCIATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>WISCNET ENGAGED AN INDEPENDENT COMPENSATION CONSULTING FIRM TO PROVIDE MARKET-BASED COMPENSATION DATA FOR POSITION DESCRIPTIONS SIMILAR TO THE WISCNET DESCRIPTIONS. THE CEO AND DEPUTY CEO DECIDED ALL COMPENSATION AWARDS OTHER THAN THEIR OWN; THE CEO DECIDED THE DEPUTY CEO'S COMPENSATION; THE BOARD OF DIRECTORS DECIDED THE CEO'S.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT: WISCNET, 740 REGENT STREET, SUITE 203, MADISON WI 53715.</Explanation>
      </GeneralExplanation>
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</Return>