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        <Explanation>LIGA IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, LIGA QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THERE ARE NO RESERVES HELD FOR UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2012. TAX YEARS THAT ARE OPEN UNDER THE STATUTE OF LIMITATIONS REMAIN SUBJECT TO EXAMINATION BY THE IRS.</Explanation>
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        <Explanation>MARY LILLIAN PUJALS WILLIAM PUJALS DIR. CLINIC BOARD DIR. MOTHER/SON</Explanation>
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