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      <GeneralExplanation>
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        <Explanation>STEVE MURPHY, DIRECTOR/PROGRAM HEAD, IS MARRIED TO ALICE MURPHY, DIRETOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A COPY OF FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE FILING.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>NACEL OPEN DOOR, INC. REGULARILY ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY BY HAVING DIRECTORS AND OFFICER'S ANNUALLY DISCLOSE RELATIONSHIPS THAT COULD BE CONSTRUED AS A CONFLICT OF INTEREST.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO &amp; VICE PRESIDENT REQUIRES REVIEW AND APPROVAL BY THE ORGANIZATION'S GOVERNING BODY.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>NACEL OPEN DOOR, INC. MAKES ITS FORM 1023, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. COPIES OF EACH DOCUMENT ARE KEPT ON HAND AT THEIR ST. PAUL, MN LOCATION.</Explanation>
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