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    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000005" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Pt VI, Line 18</Identifier>
        <Explanation>Copies of the Form 990 are presented to the governing board for review and questions.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>Annually members of the governing body are questioned to see if they have any</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>conflicts of interest and the responses are noted in the minutues of that meeting.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>As a normal course of business during Board meetings, inquiries are regulary</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>made to determine whether any Board member or officer has a conflict of</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>interest with respect to any proposed business or matter before the Board.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15a</Identifier>
        <Explanation>Compensation is reviewed periodically, but no less frequently than annually,</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>by those members of the Board of Directors who do not receive compensation from JAC</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>in order to assess the reasonableness of compensation from JAC to any person.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15b</Identifier>
        <Explanation>Compensation is reviewed periodically, but no less frequently than annually.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 19</Identifier>
        <Explanation>All documents are maintained in the administrative office</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>and are made available upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>Board members review and discuss the form 990.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>