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      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>DAVID SUTHERLAND, THE PRESIDENT OF INTERNATIONAL CARE MINISTRIES IS ALSO ON THE BOARD OF DIRECTORS OF ICM LTD, AN ORGANIZATION THAT INTERNATIONAL CARE MINISTRIES DONATES MONEY AND SUPPLIES TO. DAVID SUTHERLAND DOES NOT RECEIVE ANY COMPENSATION FROM EITHER ORGANIZATION AND IS AN INDEPENDENT BOARD MEMBER OF INTERNATIONAL CARE MINISTRIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>SCHEDULE F, PART II</ReturnReference>
        <Explanation>INTERNATIONAL CARE MINISTRIES DONATED $64,199 OF DESIGN, FURNITURE, AND FIXTURES FOR USE IN A NEW FACILITY BUILT IN THE PHILIPPINES TO HOUSE ORPHANS. THE FACILITY WILL HOUSE APPROXIMATELY 18 ORPHAN KIDS, RANGING IN AGES FROM 6 TO 18.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>