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      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>UPON HIRE, EMPLOYEES AND BOARD MEMBERS ARE PRESENTED THE CONFLICT OF INTEREST POLICY AS WELL AS OCCASIONALLY DURING THE YEAR AND EACH YEAR THEREAFTER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS PERFORMS THE REVIEW OF COMPENSATION AND MAKES COMPARISON WITH SIMILAR AGENCIES ON AN ANNUAL BASIS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE TAX RETURN IS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON GUIDESTAR'S WEBSITE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>