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        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>PAUL POGUE AND BRANDON POGUE: FAMILY RELATIONSHIP</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE RETURN WAS PREPARED AND REVIEWED BY THE FOUNDATION'S OUTSIDE TAX ACCOUNTANTS. IN THE FUTURE, THE RETURN WILL BE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.</Explanation>
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      <GeneralExplanation>
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