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        <Identifier>Pt VI, Line 7b</Identifier>
        <Explanation>Decisions by the governing body goes to the members for approval.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>The 990 is sent via e-mail as an attachment &amp; reviewed</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>by each of the board members. All questions &amp; answers</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>are communicated via e-mail.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>ADMINISTRATION BENEFITS FOR MEMBERS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>SALES TAX PAYABLE</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>