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        <Description>CHECKS IN EXCESS OF BANK BALANCE</Description>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE OFFICERS OF THE ORGANIZATION REVIEW A DRAFT OF THE FORM 990 BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>CONFLICTS OF INTEREST ARE REVIEWED FOR COMPLIANCE WITH POLICIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE UPON REQUEST.</Explanation>
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          <State>NY</State>
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