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        <Explanation>PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>MEMBERS OF THE ASSOCIATION INCLUDE MORE THAN 5,400 LAWYERS, JUDGES, PARALEGALS AND LAW FIRM ADMINISTRATORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>ON AN ANNUAL BASIS, BAMSL MEMBERS ARE MAILED AN ELECTION BALLOT IN ORDER TO ELECT NEW MEMBERS OF THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>A COPY OF THE FORM 990 IS PROVIDED TO THE ASSOCIATION'S BOARD OF GOVERNORS FOR REVIEW AND APPROVAL PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ON AN ANNUAL BASIS EMPLOYEES AND BOARD OF DIRECTORS MUST READ AND SIGN A STATEMENT OF DUALITY THAT STATES WHETHER OR NOT THEY HAVE OUTSIDE INTERESTS OR ACTIVITIES THAT MIGHT CAUSE A CONFLICT OF INTEREST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS APPROVE ALL SALARIES, RAISES, AND DISCRETIONARY BONUSES, IF APPLICABLE, BASED ON THE AMOUNT OF INCOME GENERATED DURING THE FISCAL YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PENSION PLAN AND EMPLOYEE BENEFIT EXPENSES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 8 &amp; 9</ReturnReference>
        <Explanation>DURING THE FISCAL YEAR, AN AGREEMENT WAS ENTERED INTO WITH ADP TOTALSOURCE. ADP TOTALSOURCE IS A PROFESSIONAL EMPLOYER ORGANIZATION. UNDER SUCH AN ARRANGEMENT, ALL PAYROLL REPORTING IS DONE UNDER ADP'S FEDERAL ID NUMBER AND THE SALARIES AND WAGES PAID BY THE ASSOCIATION ARE RECORDED ON THE FORM 990 AS A FEE FOR SERVICES. HOWEVER, THE ASSOCIATION CONTINUES TO MAINTAIN A PENSION PLAN AND EMPLOYEE BENEFIT PROGRAM. THEREFORE, THE AMOUNTS ATTRIBUTABLE TO FUNDING THE PENSION PLAN AND EMPLOYEE BENEFIT PROGRAMS DURING THE FISCAL YEAR CONTINUE TO BE REFLECTED ON PART IX LINES 8 &amp; 9 EVEN THOUGH THE WAGES AND SALARIES ARE NO LONGER REFLECTED ON PART IX, LINE 7.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED GAINS ON INVESTMENTS: 3,203.</Explanation>
      </GeneralExplanation>
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          <BusinessNameLine1>ST LOUIS BAR FOUNDATION</BusinessNameLine1>
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          <State>MO</State>
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          <City>ST LOUIS</City>
          <State>MO</State>
          <ZIPCode>63101</ZIPCode>
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          <BusinessNameLine1>BAMSL INSURANCE SERVICES INC</BusinessNameLine1>
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        <MethodOfAmtDetermination>CASH TRANSFERRED</MethodOfAmtDetermination>
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