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      <Description>THE OAKLAND INSTITUTE'S (OI) CONTINUED WORK ON THE IMPACT OF LARGE-SCALE LAND INVESTMENTS IN AFRICA BROKE NEW GROUND IN 2012, GAINING US A REPUTATION FOR BRINGING THE VOICES OF IMPACTED COMMUNITIES TO THE FOREFRONT, SUCCESSFULLY STOPPING AND STALLING LAND DEALS, AND STRENGTHENING THE LAND RIGHTS OF MARGINALIZED PEOPLE. WHAT SET OUR WORK APART IS METICULOUS RESEARCH AND ADVOCACY CAMPAIGNS THAT HIGHLIGHTED HUMAN RIGHTS VIOLATIONS, COERCION, LOSS OF LIVELIHOODS AND FOOD SECURITY, AS WELL AS ENVIRONMENTAL THREATS INVOLVED IN LAND DEALS. BRINGING FORWARD DOCUMENTATION NEVER SEEN BEFORE HAS CAUGHT THE ATTENTION OF INTERNATIONAL PRESS ALONG WITH POLICYMAKERS AND ACADEMICS, ACTIVISTS AND COMMUNITY LEADERS. CONSEQUENTLY OI'S REPORTS AND BRIEFS HAVE BECOME POWERFUL TOOLS IN RESHAPING THE DEVELOPMENT DISCOURSE BEHIND LAND INVESTMENT DEALS. OVER FIVE YEARS OF RIGOROUS RESEARCH IN THE FIELD, THE OI'S INVESTIGATIONS ON LARGE-SCALE LAND INVESTMENTS HAVE MOVED THE DISCOURSE FROM FIRST QUESTIONING A WIN-WIN STRATEGY PUT FORTH BY DEVELOPMENT AGENCIES TO THE DOCUMENTATION OF A DISTURBING TREND THAT IS NOW CONSIDERED A GROWING AND COMPLEX PROBLEM. OI'S WORK HAS FORCED A DEBATE WHERE THERE WAS NONE AND PUSHED NOT ONLY FOR TRANSPARENCY AND DISCLOSURE IN REGARDS TO LAND GRABS, BUT FOR DEVELOPING ACTION PLANS TO STRENGTHEN STRUGGLES OF THOSE WHOSE LIVES AND LIVELIHOODS ARE THREATENED. OI HAS ALSO BRIDGED MEANINGFUL CONNECTIONS AMONG PEOPLE AFFECTED THE MOST - A STRATEGY THAT HAS BROADENED THE IMPACT AND SCOPE OF OUR WORK. FOR EXAMPLE, WE SPONSORED AND ORGANIZED AN ASSEMBLY OF COMMUNITIES IMPACTED BY LAND GRABS IN SIERRA LEONE, WHICH BROUGHT TOGETHER, SMALL FARMERS AND VILLAGERS FOR THE FIRST TIME TO STRATEGIZE AND PLAN. OI PROVIDES THE TOOLS OF HARD-WROUGHT RESEARCH ON A WIDE VARIETY OF ISSUES. RESULT: IMPACTED COMMUNITIES GET SUPPORT, A LARGER VOICE, AND THE OPPORTUNITY TO PRIORITIZE ON THEIR OWN AND TO COME UP WITH THEIR OWN SOLUTIONS. BECAUSE OF THIS OI IS OFTEN CALLED UPON BY INDIGENOUS AND TRADITIONAL GROUPS, FROM LIBERIA TO PAPUA NEW GUINEA, SEEKING PARTNERSHIP OF A US ORGANIZATION THAT OFFERS EFFECTIVE COLLABORATION AND DELIVERS RESULTS. HIGHLIGHTS OF 2012 PUBLICATIONS: LAND DEAL BRIEFS AND CRITICAL ISSUE REPORTS FROM INVESTIGATIONS INTO MORE THAN EIGHT COUNTRIES AND MORE THAN 100 SPECIFIC LAND DEALS, OI HAS BECOME A "GO-TO" POLICY GROUP ON THE ISSUE OF THE CURRENT LAND RUSH IN DEVELOPING COUNTRIES, WITH PARTICULAR EMPHASIS ON SUB-SAHARAN AFRICA. IN 2012 WE RELEASED NEW REPORTS ON THE CRITICAL ISSUE OF TRANSPARENCY AND DISCLOSURE AS WELL AS THE ROLE OF PRIVATE EQUITY FUNDS, HIGH-WEALTH INDIVIDUALS, PENSIONS AND ENDOWMENTS IN LAND DEALS. WE ALSO ADDED TO OUR LAND DEAL BRIEF SERIES TO GIVE INCISIVE FOCUSED ATTENTION TO SOME OF THE MOST CRITICAL FEATURES AND PLAYERS IN A SPECIFIC LAND DEAL. FROM A RICH BASE OF INFORMATION, OI'S COGENT RESEARCH AND ANALYSIS CONTINUES TO FUEL DEMOCRATIC DEBATE, RAISE QUESTIONS IN POLICY CIRCLES, AND ASSIST IN ADVOCACY. THE BRIEFS AND REPORTS HAVE BECOME TOOLS AND LEAPING- OFF POINTS FOR OTHERS WORKING IN SIMILAR ARENAS. ADVOCACY &amp; IMPACT TANZANIA - AGRISOL STALLED, THE BURUNDIAN REFUGEES STORY GOES WORLDWIDE. OI BROUGHT THE DETAILS OF AGRISOL'S ORCHESTRATION OF THE FORCIBLE MOVE OF OVER 162,000 BURUNDIANS TO LIGHT IN JUNE 2011. SINCE THEN, IOWA STATE UNIVERSITY HAS BACKED OUT OF ANY SUPPORT FOR AGRISOL AS WELL AS CORPORATE HEAD BRUCE RASTETTER. IN AUGUST 2012, THE DECEPTION AND BEHIND-THE-SCENES DEAL MAKING SPARKED AN ETHICS INQUIRY INTO IOWA REGENT RASTETTER. WITHOUT THE ADVOCACY AND PUBLICITY CREATED BY OUR WORK, THE AGRISOL ENERGY LAND DEAL MORE THAN LIKELY WOULD HAVE BROKEN GROUND IN TANZANIA IN 2011 - TILLING UNDER A VIBRANT COMMUNITY WITH AMPLE FOOD PRODUCTION - TO MAKE WAY FOR AGROFUEL AND GENETICALLY MODIFIED CROPS FOR EXPORT. AS IT STANDS THE DEAL IS STALLED OUT INDEFINITELY. ETHIOPIA - STRATEGIC PRESSWORK AND CONTINUED PRESSURE. THE OAKLAND INSTITUTE ISSUED A STRATEGIC OPEN LETTER TO PRESIDENT OBAMA ON THE EVE OF THE MAY 19, 2012 CAMP DAVID MEETING, ORGANIZED TO DISCUSS FOOD SECURITY WITH AFRICAN LEADERS, INCLUDING THE SINCE-DECEASED PRIME MINISTER MELES ZENAWI OF ETHIOPIA. BEFORE THE MEETING, PRESIDENT OBAMA RECEIVED THE LETTER AND A PETITION WITH CLOSE TO 10,000 SIGNATURES ASKING FOR A REVIEW OF US'S DE-FACTO SUPPORT FOR REPRESSIVE MEASURES IN ETHIOPIA. THE LETTER WAS PICKED UP AND REPORTED ON BY THE ASSOCIATED PRESS, ABC, CBS, BLOOMBERG, THE WASHINGTON POST, AND U.S. NEWS &amp; WORLD REPORT (AMONG OTHERS). SIERRA LEONE - FACILITATING AND SPONSORING ACTIVISM. IN COLLABORATION WITH OUR PARTNER, GREEN SCENERY, WE CONTINUE TO MAKE OUR RESEARCH MORE ACCESSIBLE TO ALL CONCERNED THROUGH RADIO PROGRAMS IN COMMONLY SPOKEN LANGUAGES (KRIO, TEMNE, AND MENDE). ALSO, OI SPONSORED THE FIRST-EVER ASSEMBLY OF COMMUNITIES IMPACTED BY LAND GRABS ALL OVER THE COUNTRY IN FREETOWN IN APRIL 2012. CAMEROON - HERAKLES FARMS PALM OIL DECEPTION. THE OAKLAND INSTITUTE LAID BARE A STRATEGY OF DECEPTION BEING CARRIED OUT BY THE POWERFUL HERAKLES FARMS IN CAMEROON. IN OUR REPORT, FILM, AND PRESSWORK THE OAKLAND INSTITUTE CLEANLY EXPOSED THE WEAK AND NEFARIOUS NATURE OF THE PROJECT AND CONTINUES TO WORK WITH PARTNERS TO KEEP THIS PROJECT AT BAY. THE STORY REGARDING HERAKLES FARMS IS PARTICULARLY DISTURBING AND WAS PICKED UP BY THE NEW YORK TIMES AND REUTERS, AMONG OTHERS. RESEARCH PROJECT ON DISCLOSURE - "DEALING WITH DISCLOSURE: IMPROVING TRANSPARENCY IN DECISION-MAKING OVER LARGE-SCALE LAND ACQUISITIONS, ALLOCATIONS, AND INVESTMENTS." OI, IN PARTNERSHIP WITH GLOBAL WITNESS AND INTERNATIONAL LAND COALITION (ILC), UNDERTOOK THE PROJECT ON TRANSPARENCY AROUND LAND INVESTMENTS, REPRESENTING AN IMPORTANT FIRST STEP IN COLLABORATIVE EXAMINATION OF THE ISSUES OF TRANSPARENCY AND DISCLOSURE AS IT RELATES TO LAND DEALS. THE ROLE OF PRIVATE EQUITY - "BETTING ON WORLD AGRICULTURE: US PRIVATE EQUITY MANAGERS EYE AGRICULTURAL RETURNS" ONE OF THE MORE DIFFICULT PROSPECTS OF LINKING EVERYDAY PEOPLE TO LARGE-SCALE INVESTMENT IS MAKING UNDERSTANDABLE TO THE PUBLIC HOW DEEP-POCKET INVESTMENT TAKES PLACE AND WHAT OUR CONNECTION TO THAT MONEY IS. THIS REPORT LOOKED AT EMERGING PATTERNS OF WEALTH-CREATION AND HOW A SHIFT BY PRIVATE EQUITY MANAGERS OCCURRED AFTER THE US HOUSING BUST. THE REPORT RAISES QUESTIONS OF WHAT THIS MEANS AS A TREND THAT IMPACTS PEOPLE'S LIVES. UNIVERSITY ENGAGEMENT AND ACTIVISM. THE OAKLAND INSTITUTE PUT FORTH A YEAR-LONG EFFORT TO FURTHER THE ISSUE OF UNIVERSITY ENDOWMENT INVOLVEMENT IN LAND GRABS. AFTER FIRST BRINGING THIS ISSUE TO THE ATTENTION OF THE PUBLIC IN 2011, BOARD MEMBERS AND STAFF TOOK TO THE ROAD IN 2012 TO SPEAK AT UNIVERSITIES ACROSS THE COUNTRY INCLUDING STANFORD, HARVARD, WISCONSIN, AND VANDERBILT. IN FEBRUARY OF 2012, THE COALITION FOR RESPONSIBLE ENDOWMENTS RECOGNIZED THE OAKLAND INSTITUTE WITH AN AWARD FOR SHINING A LIGHT ON THE INVOLVEMENT OF UNIVERSITY ENDOWMENTS IN FUNDING LAND GRABS. COMMUNICATIONS THE OAKLAND INSTITUTE STRATEGY FOR COMMUNICATIONS IS TO BUILD ON THE VALUABLE CONNECTIONS WE'VE ESTABLISHED AND TO CONTINUE TO OFFER RELEVANT AND INTELLIGENT IDEAS, CONTENT AND COMMENTARY TO THE PRESS. 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        <Fundraising>6500</Fundraising>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>OAKLAND INSTITUTE IS AN INDEPENDENT POLICY THINK TANK THAT BRINGS FRESH IDEAS TO THE MOST PRESSING SOCIAL, ECONOMIC, AND ENVIRNMENTAL ISSUES OF OUR TIME. OUR MISSION IS TO INCREASE PUBLIC PARTICIPATION AND PROMOTE FAIR DEBATE ON CRITICAL SOCIAL, ECONOMIC, AND ENVIRONMENTAL ISSUES IN BOTH NATIONAL AND INTERNATIONAL FORUMS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4A</ReturnReference>
        <Explanation>RESHAPING THE DEVELOPMENT DISCOURSE BEHIND LAND INVESTMENT DEALS. OVER FIVE YEARS OF RIGOROUS RESEARCH IN THE FIELD, THE OI'S INVESTIGATIONS ON LARGE-SCALE LAND INVESTMENTS HAVE MOVED THE DISCOURSE FROM FIRST QUESTIONING A WIN-WIN STRATEGY PUT FORTH BY DEVELOPMENT AGENCIES TO THE DOCUMENTATION OF A DISTURBING TREND THAT IS NOW CONSIDERED A GROWING AND COMPLEX PROBLEM. OI'S WORK HAS FORCED A DEBATE WHERE THERE WAS NONE AND PUSHED NOT ONLY FOR TRANSPARENCY AND DISCLOSURE IN REGARDS TO LAND GRABS, BUT FOR DEVELOPING ACTION PLANS TO STRENGTHEN STRUGGLES OF THOSE WHOSE LIVES AND LIVELIHOODS ARE THREATENED. OI HAS ALSO BRIDGED MEANINGFUL CONNECTIONS AMONG PEOPLE AFFECTED THE MOST - A STRATEGY THAT HAS BROADENED THE IMPACT AND SCOPE OF OUR WORK. FOR EXAMPLE, WE SPONSORED AND ORGANIZED AN ASSEMBLY OF COMMUNITIES IMPACTED BY LAND GRABS IN SIERRA LEONE, WHICH BROUGHT TOGETHER, SMALL FARMERS AND VILLAGERS FOR THE FIRST TIME TO STRATEGIZE AND PLAN. OI PROVIDES THE TOOLS OF HARD-WROUGHT RESEARCH ON A WIDE VARIETY OF ISSUES. RESULT: IMPACTED COMMUNITIES GET SUPPORT, A LARGER VOICE, AND THE OPPORTUNITY TO PRIORITIZE ON THEIR OWN AND TO COME UP WITH THEIR OWN SOLUTIONS. BECAUSE OF THIS OI IS OFTEN CALLED UPON BY INDIGENOUS AND TRADITIONAL GROUPS, FROM LIBERIA TO PAPUA NEW GUINEA, SEEKING PARTNERSHIP OF A US ORGANIZATION THAT OFFERS EFFECTIVE COLLABORATION AND DELIVERS RESULTS. HIGHLIGHTS OF 2012 PUBLICATIONS: LAND DEAL BRIEFS AND CRITICAL ISSUE REPORTS FROM INVESTIGATIONS INTO MORE THAN EIGHT COUNTRIES AND MORE THAN 100 SPECIFIC LAND DEALS, OI HAS BECOME A "GO-TO" POLICY GROUP ON THE ISSUE OF THE CURRENT LAND RUSH IN DEVELOPING COUNTRIES, WITH PARTICULAR EMPHASIS ON SUB-SAHARAN AFRICA. IN 2012 WE RELEASED NEW REPORTS ON THE CRITICAL ISSUE OF TRANSPARENCY AND DISCLOSURE AS WELL AS THE ROLE OF PRIVATE EQUITY FUNDS, HIGH-WEALTH INDIVIDUALS, PENSIONS AND ENDOWMENTS IN LAND DEALS. WE ALSO ADDED TO OUR LAND DEAL BRIEF SERIES TO GIVE INCISIVE FOCUSED ATTENTION TO SOME OF THE MOST CRITICAL FEATURES AND PLAYERS IN A SPECIFIC LAND DEAL. FROM A RICH BASE OF INFORMATION, OI'S COGENT RESEARCH AND ANALYSIS CONTINUES TO FUEL DEMOCRATIC DEBATE, RAISE QUESTIONS IN POLICY CIRCLES, AND ASSIST IN ADVOCACY. THE BRIEFS AND REPORTS HAVE BECOME TOOLS AND LEAPING- OFF POINTS FOR OTHERS WORKING IN SIMILAR ARENAS. ADVOCACY &amp; IMPACT TANZANIA - AGRISOL STALLED, THE BURUNDIAN REFUGEES STORY GOES WORLDWIDE. OI BROUGHT THE DETAILS OF AGRISOL'S ORCHESTRATION OF THE FORCIBLE MOVE OF OVER 162,000 BURUNDIANS TO LIGHT IN JUNE 2011. SINCE THEN, IOWA STATE UNIVERSITY HAS BACKED OUT OF ANY SUPPORT FOR AGRISOL AS WELL AS CORPORATE HEAD BRUCE RASTETTER. IN AUGUST 2012, THE DECEPTION AND BEHIND-THE-SCENES DEAL MAKING SPARKED AN ETHICS INQUIRY INTO IOWA REGENT RASTETTER. WITHOUT THE ADVOCACY AND PUBLICITY CREATED BY OUR WORK, THE AGRISOL ENERGY LAND DEAL MORE THAN LIKELY WOULD HAVE BROKEN GROUND IN TANZANIA IN 2011 - TILLING UNDER A VIBRANT COMMUNITY WITH AMPLE FOOD PRODUCTION - TO MAKE WAY FOR AGROFUEL AND GENETICALLY MODIFIED CROPS FOR EXPORT. AS IT STANDS THE DEAL IS STALLED OUT INDEFINITELY. ETHIOPIA - STRATEGIC PRESSWORK AND CONTINUED PRESSURE. THE OAKLAND INSTITUTE ISSUED A STRATEGIC OPEN LETTER TO PRESIDENT OBAMA ON THE EVE OF THE MAY 19, 2012 CAMP DAVID MEETING, ORGANIZED TO DISCUSS FOOD SECURITY WITH AFRICAN LEADERS, INCLUDING THE SINCE-DECEASED PRIME MINISTER MELES ZENAWI OF ETHIOPIA. BEFORE THE MEETING, PRESIDENT OBAMA RECEIVED THE LETTER AND A PETITION WITH CLOSE TO 10,000 SIGNATURES ASKING FOR A REVIEW OF US'S DE-FACTO SUPPORT FOR REPRESSIVE MEASURES IN ETHIOPIA. THE LETTER WAS PICKED UP AND REPORTED ON BY THE ASSOCIATED PRESS, ABC, CBS, BLOOMBERG, THE WASHINGTON POST, AND U.S. NEWS &amp; WORLD REPORT (AMONG OTHERS). SIERRA LEONE - FACILITATING AND SPONSORING ACTIVISM. IN COLLABORATION WITH OUR PARTNER, GREEN SCENERY, WE CONTINUE TO MAKE OUR RESEARCH MORE ACCESSIBLE TO ALL CONCERNED THROUGH RADIO PROGRAMS IN COMMONLY SPOKEN LANGUAGES (KRIO, TEMNE, AND MENDE). ALSO, OI SPONSORED THE FIRST-EVER ASSEMBLY OF COMMUNITIES IMPACTED BY LAND GRABS ALL OVER THE COUNTRY IN FREETOWN IN APRIL 2012. CAMEROON - HERAKLES FARMS PALM OIL DECEPTION. THE OAKLAND INSTITUTE LAID BARE A STRATEGY OF DECEPTION BEING CARRIED OUT BY THE POWERFUL HERAKLES FARMS IN CAMEROON. IN OUR REPORT, FILM, AND PRESSWORK THE OAKLAND INSTITUTE CLEANLY EXPOSED THE WEAK AND NEFARIOUS NATURE OF THE PROJECT AND CONTINUES TO WORK WITH PARTNERS TO KEEP THIS PROJECT AT BAY. THE STORY REGARDING HERAKLES FARMS IS PARTICULARLY DISTURBING AND WAS PICKED UP BY THE NEW YORK TIMES AND REUTERS, AMONG OTHERS. RESEARCH PROJECT ON DISCLOSURE - "DEALING WITH DISCLOSURE: IMPROVING TRANSPARENCY IN DECISION-MAKING OVER LARGE-SCALE LAND ACQUISITIONS, ALLOCATIONS, AND INVESTMENTS." OI, IN PARTNERSHIP WITH GLOBAL WITNESS AND INTERNATIONAL LAND COALITION (ILC), UNDERTOOK THE PROJECT ON TRANSPARENCY AROUND LAND INVESTMENTS, REPRESENTING AN IMPORTANT FIRST STEP IN COLLABORATIVE EXAMINATION OF THE ISSUES OF TRANSPARENCY AND DISCLOSURE AS IT RELATES TO LAND DEALS. THE ROLE OF PRIVATE EQUITY - "BETTING ON WORLD AGRICULTURE: US PRIVATE EQUITY MANAGERS EYE AGRICULTURAL RETURNS" ONE OF THE MORE DIFFICULT PROSPECTS OF LINKING EVERYDAY PEOPLE TO LARGE-SCALE INVESTMENT IS MAKING UNDERSTANDABLE TO THE PUBLIC HOW DEEP-POCKET INVESTMENT TAKES PLACE AND WHAT OUR CONNECTION TO THAT MONEY IS. THIS REPORT LOOKED AT EMERGING PATTERNS OF WEALTH-CREATION AND HOW A SHIFT BY PRIVATE EQUITY MANAGERS OCCURRED AFTER THE US HOUSING BUST. THE REPORT RAISES QUESTIONS OF WHAT THIS MEANS AS A TREND THAT IMPACTS PEOPLE'S LIVES. UNIVERSITY ENGAGEMENT AND ACTIVISM. THE OAKLAND INSTITUTE PUT FORTH A YEAR-LONG EFFORT TO FURTHER THE ISSUE OF UNIVERSITY ENDOWMENT INVOLVEMENT IN LAND GRABS. AFTER FIRST BRINGING THIS ISSUE TO THE ATTENTION OF THE PUBLIC IN 2011, BOARD MEMBERS AND STAFF TOOK TO THE ROAD IN 2012 TO SPEAK AT UNIVERSITIES ACROSS THE COUNTRY INCLUDING STANFORD, HARVARD, WISCONSIN, AND VANDERBILT. IN FEBRUARY OF 2012, THE COALITION FOR RESPONSIBLE ENDOWMENTS RECOGNIZED THE OAKLAND INSTITUTE WITH AN AWARD FOR SHINING A LIGHT ON THE INVOLVEMENT OF UNIVERSITY ENDOWMENTS IN FUNDING LAND GRABS. COMMUNICATIONS THE OAKLAND INSTITUTE STRATEGY FOR COMMUNICATIONS IS TO BUILD ON THE VALUABLE CONNECTIONS WE'VE ESTABLISHED AND TO CONTINUE TO OFFER RELEVANT AND INTELLIGENT IDEAS, CONTENT AND COMMENTARY TO THE PRESS. IN 2012, AFTER PREVIOUS AND WIDESPREAD COVERAGE IN JUNE 2011 (WITH OUR FIRST PHASE RELEASE), THE OAKLAND INSTITUTE CONTINUED TO SUCCESSFULLY GET OUR RESEARCH AND FINDINGS INTO THE RIGHT HANDS FOR PRESS ATTENTION. AT THIS POINT OI IS CONSIDERED AN AUTHORITY ON THE SUBJECT OF AFRICAN LAND GRABS, AS WELL AS A PIONEER IN OUR APPROACH AND FOLLOW-UP. FREQUENTLY WE ARE CONTACTED TO GIVE AN OPINION OR COMMENTARY ON THIS AND RELATED SUBJECTS. OI STAFF AND FELLOWS HAVE SPOKEN AT HIGH PROFILE EVENTS, UNIVERSITY CAMPUSES, AND A DEBATE ORGANIZED BY THE BBC AND BROADCASTED WORLDWIDE.</Explanation>
      </GeneralExplanation>
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        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>FORM 990 IS REVIEWED AND APPROVED BY BOARD BEFORE FILING.</Explanation>
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      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>DISCUSSED AT EVERY BOARD MEETING.</Explanation>
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      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>COMPENSATION FOR KEY EMPLOYEES IS COMPARED TO COMPENSATION BY OTHER NONPROFITS IN THE AREA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>COMPENSATION FOR KEY EMPLOYEES IS COMPARED TO COMPENSATION BY OTHER NONPROFITS IN THE AREA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
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        <Identifier>OTHER FEES FOR SERVICES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>OTHER FEES 30,146 150 2,225</Explanation>
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