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        <Explanation>PRIOR TO SUBMISSION OF THE FORM 990, THE FINANCE COMMITTEE OF FRIENDS OF HOSPICE REVIEWS THE DETAILS OF THE RETURN AND DISCUSSES ANY ITEMS OF CLARIFICATION WITH THE OTHER BOARD MEMBERS AND THE RETURN PREPARER PRIOR TO SUBMISSION.</Explanation>
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      <GeneralExplanation>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER FUNCTIONAL EXPENSES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 24E</ReturnReference>
        <Explanation>LIVING LEGACY: PROGRAM SERVICE EXPENSES 1,954. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,954. BAREAVEMENT SUPPORT: PROGRAM SERVICE EXPENSES 1,650. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,650. WILLOW CENTER: PROGRAM SERVICE EXPENSES 1,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,400. EDUCAITON AND PUBLIC SEMINARS: PROGRAM SERVICE EXPENSES 1,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,400. PATIENT CARE: PROGRAM SERVICE EXPENSES 1,237. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,237. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 110. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 110. TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 84. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84. LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 50. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9:</ReturnReference>
        <Explanation>INVESTMENT APPRECIATION/DEPRECIATION 52,036. INVESTMENT APPRECIATION/DEPRECIATION - ENDOWMENT 6,830.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>