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          <State>LA</State>
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        <ReturnReference>PART III</ReturnReference>
        <Explanation>THE PRESIDENT OF LAUW, CHARMAINE CACCIOPPI, IS PAID A SALARY BY THE UNRELATED ENTITY UNITED WAY OF SOUTHEAST LOUISIANA OF $146,726 AND OTHER COMPENSATION OF $34,921. IT IS ESTIMATED THAT THIS PERSON WORKS ON AVERAGE 25 HOURS PER WEEK FOR LAUW. LAUW PAID UNITED WAY OF SOUTHEAST LOUISIANA $76,000 DURING THE YEAR TO COVER A PORTION OF THIS EXPENSE. REFER TO SCHEDULE O, FORM 990, PART VI, SECTION B, LINE 15 FOR AN EXPLANATION OF COMPENSATION STUDIES PERFORMED TO DETERMINE SALARIES.</Explanation>
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        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>I.DEBRA MODLIN AND GARY OSTROSKE, BUSINESS RELATIONSHIP. DEBRA MODLIN IS THE RESPONSIBLE PARTY FOR LAUW'S BOOKS AND IS EMPLOYED AS THE CFO FOR UNITED WAY OF SOUTHEAST LA. GARY OSTROSKE IS THE PAST CHAIRMAN OF LAUW AND THE PRESIDENT OF UNITED WAY OF SOUTHEAST LA. II.CHARMAINE CACCIOPPI AND GARY OSTROSKE, BUSINESS RELATIONSHIP. CHARMAINE CACCIOPPI IS THE PRESIDENT OF LAUW AND EMPLOYED BY THE UNITED WAY OF SOUTHEAST LA AS THE V.P. OF GOVERNMENT RELATIONS. GARY OSTROSKE IS THE PAST CHAIRMAN OF LAUW AND THE PRESIDENT OF THE UNITED WAY OF SOUTHEAST LA.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FIRST DRAFT OF THE FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM, AND REVIEWED BY THE CFO AND CONTROLLER OF THE UNITED WAY OF SOUTHEAST LOUISIANA, WHICH IS LOUISIANA ASSOCIATION OF UNITED WAY'S FISCAL AGENT. AFTER ANY CHANGES ARE MADE, THE FINAL DRAFT IS PRESENTED TO THE BOARD OF DIRECTORS AT THEIR QUARTERLY MEETING FOR APPROVAL BEFORE THE RETURN IS MAILED.</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE LOUISIANA ASSOCIATION OF UNITED WAY'S STAFF AND THE BOARD OF DIRECTORS ANNUALLY.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>CHARMAINE CACCIOPPI IS AN EMPLOYEE OF THE UNITED WAY OF SOUTHEAST LA (UWSELA) AND A CONTRACT EMPLOYEE OF LAUW. CHARMAINE SERVES AS LAUW'S PRESIDENT. THE PRESIDENT OF LAUW'S SALARY IS DETERMINED BY COMPARABILITY DATA OBTAINED FROM INDEPENDENT SOURCES TO CREATE A SALARY RANGE WHICH IS APPROVED BY GARY OSTROSKE AS THE PRESIDENT OF UWSELA. LAUW'S BOARD CONTRACTS WITH UNITED WAY OF SOUTHEAST LA FOR A PERCENTAGE OF CHARMAINE'S TIME WHICH IS INCLUDED IN THEIR ANNUAL BUDGET THEY APPROVE.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE LOUISIANA ASSOCIATION OF UNITED WAYS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2(C)</ReturnReference>
        <Explanation>THE OVERSIGHT OF THE AUDIT PROCESS BY THE RESPONSIBLE COMMITTEE HAS NOT CHANGED FROM THE PREVIOUS YEAR.</Explanation>
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