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      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
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        <Identifier>SUPPLEMENTAL INFORMATION</Identifier>
        <ReturnReference>PART III</ReturnReference>
        <Explanation>STATE CAPITAL RESOURCE CENTER IS THE MANAGEMENT COMPANY FOR STATE LAW RESOURCES. SANDRA RANKIN, VICE-PRESIDENT FOR STATE LAW RESOURCES, IS ALSO THE VICE PRESIDENT FOR STATE CAPITAL RESOURCE CENTER. SANDRA RANKIN RECEIVED COMPENSATION PAID BY STATE CAPITAL RESOURCE CENTER IN THE AMOUNT OF $8,500 DURING THE 2010 TAX YEAR.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>STATE CAPITAL RESOURCE CENTER</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>SEE SUPPLEMENTAL INFORMATION BELOW FOR DESCRIPTION OF RELATIONSHIP.</Relationship>
        <AmountOfTransaction>84000</AmountOfTransaction>
        <DescriptionOfTransaction>MANAGEMENT FEES</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartV>
        <ReturnReference>RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION</ReturnReference>
        <Explanation>SCHEDULE L, PART IV, (B): STATE CAPITAL RESOURCE CENTER IS THE MANAGEMENT COMPANY FOR STATE LAW RESOURCES. SANDRA RANKIN, VICE-PRESIDENT FOR STATE LAW RESOURCES, IS ALSO THE VICE PRESIDENT FOR STATE CAPITAL RESOURCE CENTER.</Explanation>
      </Form990ScheduleLPartV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI</Identifier>
        <Explanation>SECTION B, LINE 12A: THE ORGANIZATION IS CURRENTLY DEVELOPING A CONFLICT OF INTEREST POLICY TO BE IMPLEMENTED IN FUTURE TAX YEARS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI</Identifier>
        <Explanation>SECTION B, LINE 13: THE ORGANIZATION IS CURRENTLY DEVELOPING A WHISTLEBLOWER POLICY TO BE IMPLEMENTED IN FUTURE TAX YEARS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2</Identifier>
        <Explanation>R. GRADY RANKIN, PRESIDENT, AND SANDRA RANKIN, VICE-PRESIDENT, HAVE A FAMILY RELATIONSHIP AS THEY ARE HUSBAND AND WIFE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 3</Identifier>
        <Explanation>THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED UNDER THE SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO STATE CAPITAL RESOURCE CENTER SERVING AS THE ORGANIZATION'S MANAGEMENT COMPANY. STATE CAPITAL RESOURCE CENTER PROVIDES STAFF SUPPORT FOR GENERAL ASSOCIATION ACTIVITIES AND ORGANIZING THE MEMBERSHIP AND BOARD MEETINGS. ADDITIONALLY, THEY MANAGE THE MARKETING ACTIVITIES AND CURRENT AND PROSPECTIVE MEMBER MEETINGS ON BEHALF OF STATE LAW RESOURCES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE 990 IS REVIEWED BY THE ORGANIZATION'S AUDIT COMMITTEE AND EXECUTIVE COMMITTEE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE EXEMPT ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION IS CURRENTLY DEVELOPING A CONFLICT OF INTEREST POLICY TO BE IMPLEMENTED IN FUTURE TAX YEARS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>