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        <Explanation>Scholarships for students are generally paid directly to colleges and universities based upon supporting documents received. Payments to students are occassionaly made upon written receipt from the colleges and universities. Grants to teachers are supervised through committee.</Explanation>
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        <ReturnReference>Form 990 governing body review Part VI line 11</ReturnReference>
        <Explanation>Form 990 is prepared by the Foundation9s Treasurer who is a Certified Public Accountant and experienced tax professional. The return is prepared after the completion of the reviewed financial statements are presented to the Board of Directors by a firm of independent CPA9s. The completed tax return, in conformity to the reviewed financial statements, is then presented to the Board of Directors.</Explanation>
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        <ReturnReference>Governing documents etc available to public Part VI line 19</ReturnReference>
        <Explanation>Documents, policies, and financial statements are made available to the public upon written request. Independently reviewed financial statements are presented to the Board of Trustees of the Spring Independent School District.</Explanation>
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