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        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS BASED ON AUDITED FINANCIAL STATEMENTS. FINANCIAL STATEMENTS AND FORM 990 ARE REVIEWED ANNUALLY BY THE BOARD'S AUDIT COMMITTEE AND COPIES FORWARDED TO THE ENTIRE BOARD FOR APPROVAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>CONFLICT OF INTEREST POLICY IS REVIEWED EACH YEAR. OFFICERS AND DIRECTORS ARE REQUESTED TO SIGN DOCUMENT OF COMPLIANCE ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>SALARIES FOR KEY POSITIONS ARE BASED ON DATA OBTAINED FROM NATIONAL HR SOFTWARE WHICH LIST SALARY RANGES BY REGIONS AND COMPANY SIZE. ADDITIONAL DATA WAS ALSO OBTAINED FROM INDEPENDENT CONSULTANT WHO INITIATED SALARY SURVEY AMONG SIMILAR ORGANIZATIONS PERFORMING THE SAME SERVICES THROUGHOUT THE UNITED STATES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>PRIOR PERIOD ADJUSTMENTS: -73,168.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>PART XII, LINE 2C</ReturnReference>
        <Explanation>NO CHANGE FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>