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        <Explanation>THE ORGANIZATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD, WHICH REQUIRES THE ORGANIZATION TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF SEPTEMBER 30, 2013, THE ORGANIZATION DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. THE ORGANIZATION DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. INFORMATION RETURNS FILED FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE COMMONWEALTH OF MASSACHUSETTS.</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE CONFLICT OF INTEREST POLICY IS DETAILED IN THE ORGANIZATIONS BYLAWS. BOARD MEMBERS AND OFFICERS ARE REQUIRED TO IMMEDIATELY DISCLOSE ANY CONFLICTS OF INTEREST AND THIS IS MONITORED BY THE BOARD PRESIDENT.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. DOCUMENTATION OF THE DECISION MAKING PROCESS IS MAINTAINED.</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
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