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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>PERMANENTLY RESTRICTED NET ASSETS CONSIST OF THE MARKETABLE SECURITIES HELD IN MCCLINTOCK FUND, IN WHICH THE ORIGINAL CONTRIBUTIONS ARE TO BE INVESTED IN PERPETUITY, AND EARNINGS THEREON MAY BE USED FOR GENERAL PURPOSES. THE RESTRICTED FUND IS COMPRISED OF A 25,000 CHALLENGE GRANT FROM THE MCCLINTOCK FAMILY. THE GRANT WAS CONTINGENT ON A ONE FOR ONE MATCH OF MONEY RAISED BY FEBRUARY 28, 1991.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>C) BY AGGRESSIVELY EXPANDING STATE EFFORTS TO MAKE HOMES AND BUSINESSES MORE ENERGY EFFICIENT. 2) ELM ADVOCATED FORCEFULLY FOR SEVERAL ENVIRONMENTAL LAWS BEFORE THE MASS. LEGISLATURE. THESE INCLUDED CRUCIAL CHANGES TO OUTDATED ZONING REGULATIONS THAT ENCOURAGE SPRAWL DEVELOPMENT; A NEW LAW THAT WOULD ENSURE SUFFICIENT WATER FLOW IN RIVERS, AND SUFFICIENT FUNDING FOR STATE ENVIRONMENTAL AGENCIES (PARTIAL LIST).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>IRS FORM 990 REVIEWED WITH ACCOUNTANT AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL CONFLICTS OF INTEREST ARE REPORTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO ENGAGING IN IN ACTIVITIES.</ExplanationTxt>
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        <ExplanationTxt>EXECUTIVE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST AND AT VARIOUS GOVERNMENTAL AND PRIVATE WEBSITES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTANTS 86,038 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS EXPENSE INCLUDED ON LINE 9B 64,917 SPECIAL EVENTS EXPENSES INCLUDED ON LINE 9B -64,917</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>