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        <ReturnReference>PART X:</ReturnReference>
        <Explanation>RABQSA HAS RECEIVED NOTIFICATION THAT IS QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. AS OF JUNE 30, 2012 AND 2011, RABQSA DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. THE FEDERAL AND STATE INCOME TAX RETURNS OF RABQSA FOR 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.</Explanation>
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        <Explanation>SCHEDULE F, PART I, LINE 3: THE EXPENDITURES ARE INCLUDED IN TAXPAYER'S FINANCIAL STATEMENTS AS PROGRAM AND MANAGEMENT/GENERAL EXPENSES.</Explanation>
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        <ReturnReference>FORM 990, PART III, LINE 2</ReturnReference>
        <Explanation>ACQUISITION OF INARTE, INC. (ANOTHER NONPROFIT PROVIDING CERTIFICATION SERVICES IN A DIFFERENT INDUSTRY)</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE COMPLETED FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR OPERATIONS AND CEO BEFORE BEING SUBMITTED.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>DIRECTORS AND EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. RABSQA MONITORS THIS BY ENSURING THAT WE HAVE RECEIVED A SIGNED FORM FROM EACH PERSON.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15B</ReturnReference>
        <Explanation>FINANCIAL DATA IS RETAINED FOR A MINIMUM OF 7 YEARS THEN SECURELY DESTROYED BY SHREDDING ONSITE OR SECURELY DESTROYED OFFSITE THROUGH A DOCUMENT DESTRUCTION SERVICE. REMUNERATION REVIEWED BY THE BOARD CHAIR ALONG WITH CONTRACTED ASQ HUMAN RESOURCES DEPARTMENT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
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      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 2C</ReturnReference>
        <Explanation>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
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          <State>WI</State>
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