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      <ReconcilationRevenueExpenses>-126795</ReconcilationRevenueExpenses>
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    </IRS990>
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        <ReturnReference>PART I, LINE 3</ReturnReference>
        <Explanation>THE FILING ORGANIZATION HAS NO EMPLOYEES AS ALL ASSOCIATION MANAGEMENT SERVICES ARE PREFORMED BY ITS WHOLLY-OWNED SUBSIDIARY, CNPA SERVICES, INC., A TAXABLE CORPORATION THAT EMPLOYS ALL EMPLOYEES WHO WORK FOR THE ORGANIZATION. CNPA SERVICES, INC. DOES USE A "COMPENSATION COMMITTEE" AND "APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE" WHEN ESTABLISHING COMPENSATION.</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE ORGANIZATIONS BOARD OF DIRECTORS DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF - THE EXECUTIVE COMMITTEE CONSISTS OF NINE PERSONS: PRESIDENT, PRESIDENT-ELECT, VICE-PRESIDENT, SECRETARY-TREASURER, IMMEDIATE PAST PRESIDENT, AND FOUR OTHER MEMBERS OF THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>YES, THE ORGANIZATION HIRES AND PAYS ITS WHOLLY-OWNED SUBSIDIARY TO PERFORM ALL ASSOCIATION MANAGEMENT SERVICES. THE ORGANIZATION HAS NO EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION IS A NONPROFIT CORPORATION WITH MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE ORGANIZATION HAS SEVEN CLASSES OF MEMBERSHIP, WITH ONLY ONE CLASS, THE "ACTIVE" CLASS, HAVING VOTING RIGHTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE ORGANIZATIONS EXECUTIVE DIRECTOR AND CONTROLLER REVIEW THE IRS FORM 990 PREPARED BY AN OUTSIDE CERTIFIED PUBLIC ACCOUNTANT (CPA). THIS CPA IS EXPERIENCED SERVING TAX-EXEMPT ORGANIZATIONS AND PREPARING IRS FORM 990 TAX FILINGS. THE EXECUTIVE DIRECTOR AND CONTROLLER ASK QUESTIONS AS NECESSARY TO DETERMINE THAT THE IRS FORM 990 IS ACCURATE AND COMPLETE BEFORE IT IS SIGNED BY THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS IS ADVISED THAT THE IRS FORM 990 HAS BEEN FILED AND THAT A COPY OF IT IS AVAILABLE FOR INSPECTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15B</ReturnReference>
        <Explanation>THE ORGANIZATION HAS NO EMPLOYEES AS ALL ASSOCIATION MANAGEMENT SERVICES ARE PREFORMED BY ITS WHOLLY-OWNED SUBSIDIARY, CNPA SERVICES, INC., A TAXABLE CORPORATION THAT EMPLOYS ALL EMPLOYEES WHO WORK FOR THE ORGANIZATION. THIS SERVICE AGREEMENT IS REVIEWED AND APPROVED ANNUALLY BY THE ORGANIZATION'S BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>YES, UPON RECEIPT OF A WRITTEN REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND IRS FORM 990 AVAILABLE TO THE PUBLIC.</Explanation>
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    </IRS990ScheduleO>
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          <City>SACRAMENTO</City>
          <State>CA</State>
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        <TransactionType>L</TransactionType>
        <AmountInvolved>720000</AmountInvolved>
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      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>CNPA SERVICES INC</BusinessNameLine1>
        </NameOfOtherOrganization>
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