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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>A COPY OF THIS RETURN WILL BE REVIEWED BY MANAGEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>BOARD OF DIRECTORS AND MANAGEMENT MUST DISCLOSE ACTIVITIES THAT MAY PRESENT A CONFLICT OF INTEREST ON AN ANNUAL BASIS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>COMPENSATION FOR THE PRESIDENT AND TOP LEVEL MANAGEMENT IS DETERMINED BY COMPARATIVE STUDY BY REGION AND INDUSTRY AND IS REVIEWED AND APPROVED BY THE COMPENSAITON COMMITTEE OF THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>COMPENSATION OFOTHER MANAGEMENT OR KEY EMPLOYEES ARE DETERMINED BY REGIONAL COMPARATIVE ANALYSIS AND BY INDUSTRY AND IS REVIEWED BY SENIOR MANAGEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>DOCUMENTS ARE AVAILABLE UPON REQUEST AND MAY BE VIEWED THROUGHT HE IRS WEBSITE OR GUIDESTAR.ORG.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>