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        <Explanation>THE ASSOCIATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25, (FORMERLY FIN 48), WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS AS OF MARCH 31, 2013</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE GOVERNING BODY IS GIVEN A COPY OF FORM 990 ALONG WITH ANNUAL FINANCIAL STATEMENTS. THE BODY IS GIVEN AN OPPORTUNITY TO REVIEW, ASK QUESTIONS, COMMENT AND APPROVE PRIOR TO FILING.</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
        <Explanation>THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR SELECTION OF THE INDEPENDENT ACCOUNTANT AND TO OVERSEE THE AUDIT.</Explanation>
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