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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>SINCE THIS IS AN ALL VOLUNTEER ORGANIZATION, WITHOUT EMPLOYEES, MANAGEMENT OF MANY ASPECTS OF THE ORGANIZATION'S BOOKKEEPING AND DAY-TO-DAY FUNCTIONS IS PERFORMED BY SMITHBUCKLIN CORPORATION. THESE TASKS WOULD NORMALLY BE PERFORMED BY EMPLOYEES OR OFFICERS OF AN ORGANIZATION. THE OFFICERS AND BOARD HAVE NOT RELIQUISHED TOTAL CONTROL OVER THESE FUNCTIONS AND ARE INTEGRALLY INVOLVED IN THE GROUP'S OPERATIONS.</Explanation>
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        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
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      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>BYLAW CHANGES AND ELECTION OF OFFICERS REQUIRE A VOTE FROM MEMBERSHIP. ALL OTHER DECISIONS LIE WITH THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A DRAFT OF THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS BY THE MANAGEMENT COMPANY PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>CONFLICTS OF INTEREST ARE MONITORED BY THE COMPLETION OF CONFLICT OF INTEREST FORMS BY THE BOARD OF DIRECTORS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>DURING THE TAX YEAR, THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FROM A CASH BASIS TO AN ACCRUAL BASIS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>