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        <BusinessNameLine1>RL JENNINGS &amp; ASSOCIATES PC CPAS</BusinessNameLine1>
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      <Name>RICHARD L JENNINGS</Name>
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      <OtherExpenses>
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        <CurrentTaxYearMinus1Year>296</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus1Year>296</CurrentTaxYearMinus1Year>
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        <Explanation>Reviewed return for accuracy and approved.</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt VI, Line 19</Identifier>
        <Explanation>All documents are available upon request</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15a</Identifier>
        <Explanation>THe board sets all starting salaries and approved all raises.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>All documents are available on request</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
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