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        <BusinessNameLine1>DELBERT J SMITH CPA PC</BusinessNameLine1>
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        <NamePerson>DELBERT J SMITH</NamePerson>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
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      <OperatingSchool>false</OperatingSchool>
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      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
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      <GeneralExplanation>
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