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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <Desc>UBS - MUTUAL &amp; EXCHANGE TRADED FUNDS</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <NetUnrealizedGainsInvstAmt>16501</NetUnrealizedGainsInvstAmt>
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      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER ASC TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ABCGN HAS CONTRACTED WITH SMITHBUCKLIN TO MANAGE ITS OPERATIONS. THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES AND SMITHBUCKLIN PROVIDES THE DAY TO DAY OPERATIONS OF ABCGN BUT DOES NOT MAKE KEY ORGANIZATIONAL DECISIONS OR APPROVALS. THESE ARE PERFORMED BY AGCGN'S BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ABCGN MEMBERSHIP IS OPEN TO ALL QUALIFIED INDIVIDUALS WHO ARE CURRENTLY ACTIVELY CERTIFIED, AS WELL AS THOSE HOLDING THE CGRN-RETIRED CREDENTIAL, UNDER THE GUIDELINES AND REQUIREMENTS SET FORWARD BY ABCGN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS ARE ENTITLED TO VOTE IN ELECTING ABCGN'S GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FORM 990 RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND PROVIDED TO THE BOARD'S MANAGEMENT COMPANY FOR INITIAL REVIEW. THE FORM IS THEN FORWARDED TO ABCGN'S EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS FOR FURTHER REVIEW AND DISCUSSION BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>MONITORED ANNUALLY; THE BOARD MEMBERS OF ABCGN RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS THAT FALL WITHIN THE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>ABNS ACCREDITATION FEE 3081. ONLINE NURSING CONSULTING 1179. TESTING FEES 185699.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>ABCGN'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>