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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO THE APPROVAL OF THE SESSION OF THE FIRST PRESBYTERIAN CHURCH OF HASTINGS, NEBRASKA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS REVIEW FORM 990 AT A REGULAR MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>A REVIEW IS DONE ANNUALLY OF THE POTENTIAL CONFLICT DISCLOSURES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL FINANCIAL RECORDS, GOVERNING DOCUMENTS, AND INCOME TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE CHURCH OFFICE LOCATED AT 621 N. LINCOLN AVENUE IN HASTINGS NEBRASKA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
