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        <ExplanationTxt>THE ORGANIZATION CONSISTENTLY ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANY VIOLATIONS WOULD BE REPORTED TO THE DIRECTOR OF THE ORGANIZATION AND IF NECESSARY, REPORTED TO THE BOARD OF TRUSTEES. APPROPRIATE ACTION, AT SUCH TIME, WOULD BE TAKEN. PROVISIONS ARE IN CONTRACTS WITH VENDORS THAT REQUIRE THEM TO DISCLOSE ANY CONFLICT OF INTEREST. IN ADDITION, FROM TIME TO TIME, LEGAL COUNSEL REVIEWS TRANSACTIONS FOR CONFLICT OF INTEREST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>WAGES ARE BASED ON THE "UNITED ASSOCIATION JOURNEYMAN HOURLY WAGE RATES AND FRINGES" FOR OKLAHOMA. WAGES ARE ALSO COMPARED TO MARKET WAGES. ALL WAGES ARE THEN APPROVED BY THE BOARD OF TRUSTEES ON AN ANNUAL BASIS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A, COLUMN D</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION INCLUDES CERTAIN PENSION DEFERRALS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A, COLUMN F</FormAndLineReferenceDesc>
        <ExplanationTxt>FRINGES ARE IN ACCORDANCE WITH THE NATIONAL PIPE LINE AGREEMENT UNDER A PARTICIPATION AGREEMENT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E ALL OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>MAINTENANCE &amp; REPAIRS 28,344 AUTO EXPENSES 23,169 EXPENSE ALLOCATION -2,270,180 MISCELLANEOUS 34,206 TOTAL -2,184,461</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS GOVERNED BY A BOARD OF TRUSTEES AND HAS NO COMMITTEES. THE BOARD OF TRUSTEES OVERSEES SELECTION OF AN INDEPENDENT ACCOUNTANT. CONSISTENT WITH PRIOR YEARS, THE CONTROLLER OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS WITH CLOSE PARTICIPATION OF THE DIRECTOR.</ExplanationTxt>
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</Return>