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      <SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ENFORCEMENT OF CONFLICTS POLICY ANNUALLY, HPAL REQUIRES ALL DIRECTORS TO SIGN A STATEMENT AFFIRMING RECEIPT, UNDERSTANDING, AND AGREEMENT OF THE POLICY. HPAL'S CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS TO DISCLOSE FINANCIAL INTERESTS AND OWNERSHIP OF OUTSIDE ENTITIES AND IT DESCRIBES HOW HPAL WILL RESOLVE POSSIBLE CONFLICT OF INTEREST.</ExplanationTxt>
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        <ExplanationTxt>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S PROPERTY BY WAY OF A FORMAL WRITTEN REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BOARD MET FOR SELECTION OF INDEPENDENT ACCOUNTANT AND OVERSAW THE AUDIT OF FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule O - Form 990, Part XI, Line 2 Reconciliation</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule O Form 990, Part XI, Line 2: Explanation of Adjustments to Reconcile Audited Financial Statements to Form 990Form 990, Part XI, Line 2 The Organization prepares its financial statements in accordance with U.S. GAAP, while Form 990 is prepared on the tax basis of accounting. As a result, certain revenues and expenses differ between the audited financial statements and Form 990 reporting. The adjustments for the current year are as follows:Investment income reported on Form 990 is $1,670 lower than in the audited financial statements due to tax-basis reporting differences.Earned income reported on Form 990 is $12,850 lower than in the audited financial statements because certain revenues recognized under GAAP are not recorded for tax purposes until received.Contribution income reported on Form 990 is $1,670 higher than in the audited financial statements due to timing differences in recognition.Bad debt expense of $4,000, recorded in the audited financial statements under GAAP, is not deductible and therefore removed for Form 990 reporting.The net effect of these adjustments results in a total reconciliation difference of $8,850, which is reported on Form 990, Part XI, Line 2.</ExplanationTxt>
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</Return>