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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST, ALL POLICIES, FINANCIAL AND TAX RETURNS ARE MADE AVAILABLE VIA EMAIL, U.S. MAIL (AT COST) AND/OR ON SITE DURING BUSINESS HOURS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>