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        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>THE ORGANIZATION CIRCULATES A DRAFT COPY OF FORM 990 TO ALL BOARD MEMBERS, FOR REVIEW, PRIOR TO FILING OF THE TAX RETURN. ALL QUESTIONS AND COMMENTS ARE DISCUSSED AND ANY NECESSARY CHANGES ARE COMMUNICATED TO THE CPA FIRM. UPON THE COMPLETION OF THIS PROCESS, FORM 990 IS FILED. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ARE AVAILABLE AT THE MAIN OFFICE LOCATED AT 100 WELLS AVE, NEWTON, MA 02465. THE FINANCIAL STATEMENTS AND FORM 990 ARE ATTACHMENTS TO MASSACHUSETTS FORM PC, WHICH IS AVAILABE TO THE PUBLIC FOR INSPECTION.</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ARE AVAILABLE AT THE MAIN OFFICE LOCATED AT 100 WELLS AVE, NEWTON, MA 02645.</Explanation>
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      <GeneralExplanation>
        <Explanation>THE ORGANIZATION'S PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.</Explanation>
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