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        <Identifier>GOVERNANCE, MANAGEMENT AND DISCLOSURE</Identifier>
        <ReturnReference>PART VI, SECTION B, LINE 11B</ReturnReference>
        <Explanation>THE RETURN IS PREPARED BY AN ACCOUNTING FIRM AND THEN A DRAFT IS SENT TO THE BOARD FOR APPROVAL AND CORRECTIONS, IF NECESSARY. ONCE APPROVAL IS GIVEN, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNANCE, MANAGEMENT AND DISCLOSURE</Identifier>
        <ReturnReference>PART VI, SECTION B, LINE 12A</ReturnReference>
        <Explanation>The organization is newly formed, and is currently working to PUT THE CONFLICT OF INTEREST POLICY IN PLACE. ThIS has been approved and will be Implemented no later than December 31, 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNANCE, MANAGEMENT AND DISCLOSURE</Identifier>
        <ReturnReference>PART VI, SECTION B, LINE 13</ReturnReference>
        <Explanation>The organization is newly formed, and is currently working to PUT THE WHISTLE BLOWER POLICY IN PLACE. ThIS has been approved and will be Implemented no later than December 31, 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNANCE, MANAGEMENT AND DISCLOSURE</Identifier>
        <ReturnReference>PART VI, SECTION B, LINE 14</ReturnReference>
        <Explanation>The organization is newly formed, and is currently working to PUT THE DOCUMENT RETENTION AND DESTRUCTION POLICY IN PLACE. ThIS has been approved and will be Implemented no later than December 31, 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNANCE, MANAGEMENT AND DISCLOSURE</Identifier>
        <ReturnReference>PART VI, SECTION B, LINE 15A &amp; B</ReturnReference>
        <Explanation>THE ORGANIZATION HIRES QUATT ASSOCIATES, INDEPENDENT PERSONS, TO PERFORM THE REVIEWS AND SUBMIT AN OPINION LETTER TO THE BOARD WITH THEIR RECOMMENDATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNANCE, MANAGEMENT AND DISCLOSURE</Identifier>
        <ReturnReference>PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>