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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A DRAFT COPY IS AVAILABLE TO EACH VOTING MEMBER AND IS REVIEWED BY THE EXECUTIVE COMMITTEE BEFORE FILING. THE REVIEWED FORM 990 FOR THE YEAR IS PRESENTED TO THE FULL BOARD AT THE NEXT SCHEDULED MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>AS A NON-PROFIT LAW FIRM, ALL ATTORNEYS ARE GOVERNED BY THE OREGON CODE OF PROFESSIONAL CONDUCT, WHICH INCLUDES CONFLICT OF INTEREST RULES. UNDER THESE RULES, ALL ATTORNEYS ARE REQUIRED TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST RULES AS A CONDITION OF LICENSE IN OREGON.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS COMPARABLE SALARY INFORMATION AND APPROVES THE SALARY LEVEL FOR THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 1</ReturnReference>
        <Explanation>THE ACCOUNTING METHOD HAS NOT CHANGED FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 2C</ReturnReference>
        <Explanation>THE PROCESS FOR REVIEWING FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEAR.</Explanation>
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