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        <Description>DEFERRED LEASE INCENTIVE</Description>
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        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>TESOL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. GENERALLY, TAX RETURNS RELATED TO THE YEARS ENDED OCTOBER 31, 2009 THROUGH 2012 REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES.</Explanation>
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      <Form990ScheduleDPartXIV>
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      <Form990ScheduleDPartXIV>
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        <Explanation>SCHEDULE I, PART I, LINE 2: INDIVIDUALS APPLY FOR AWARDS AND THE AWARDS COMMITTEE SELECTS THOSE TO RECEIVE AN AWARD. TESOL ISSUES A CHECK AND/OR CASH TO THE INDIVIDUAL PER THE AWARD AMOUNT.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>TESOL HAS THE FOLLOWING CLASSES OF MEMBERS: INDIVIDUAL MEMBERS, WHO HAVE VOTING PRIVILEGES; SUBSCRIPTION MEMBERS, WHO DO NOT HAVE VOTING PRIVILEGES AND HONORARY MEMBERS. THE BOARD OF DIRECTORS MAY, FROM TIME TO TIME, CONFER ONE OF VARIOUS CATEGORIES OF HONORARY MEMBERSHIP, WITH OR WITHOUT VOTING PRIVILEGES, ON AN INDIVIDUAL IN RECOGNITION OF AND APPRECIATION FOR OUTSTANDING SERVICE TO TESOL AND/OR THE PROFESSION OF THE ENGLISH LANGUAGE TEACHING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE DIRECTOR OF FINANCE REVIEWS FORM 990 RETURN WITH THE EXECUTIVE DIRECTOR FOR SIGNATURE BY THE EXECUTIVE DIRECTOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>TESOL ENFORCES COMPLIANCE BY REMINDERS OF THE IMPORTANCE OF THE POLICY AT EACH BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE MEETINGS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE NOT GENERALLY MADE AVAILABLE TO THE GENERAL PUBLIC, BUT IF REQUESTS FOR COPIES OF THESE DOCUMENTS WERE TO BE RECEIVED, THE ORGANIZATION WOULD CONSIDER MAKING THEM AVAILABLE TO THE REQUESTOR.</Explanation>
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      <GeneralExplanation>
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        <Explanation>NET UNREALIZED GAINS ON INVESTMENTS: 160,078.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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