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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A NONPROFIT ORGANIZATION DESCRIBED IN SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS ANALYZED FILING POSITIONS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF MINNESOTA. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY THESE JURISDICTIONS; HOWEVER, THE ORGANIZATION IS CURRENTLY NOT UNDER ANY AUDITS FOR ANY TAX PERIODS. THE ORGANIZATION DOES NOT ANTICIPATE ANY OF ITS INCOME TAX FILING POSITIONS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOW. NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS. AS ALLOWED UNDER ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, THE ORGANIZATION WOULD ACCRUE, IF APPLICABLE, INCOME TAX RELATED INTEREST AND PENALTIES IN INCOME TAX EXPENSE IN THE ORGANIZATION'S STATEMENT OF ACTIVITIES. DURING THE YEARS ENDED DECEMBER 31, 2013 AND 2012, THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010.</ExplanationTxt>
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      <RecipientTable>
        <RecipientBusinessName>
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        <PurposeOfGrantTxt>REWARD FOR MEETING BOARD EXPECTATIONS.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1>HIGHER GROUND ACADEMY</BusinessNameLine1>
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          <State>MN</State>
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      <RecipientTable>
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        <ExplanationTxt>THE ORGANIZATION AWARDS GRANTS TO CHARTER SCHOOLS AND DETERMINES ELIGIBILITY PRIOR TO THE GRANT BEING MADE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS DEE AND DOUG THOMAS ARE HUSBAND AND WIFE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEW AND APPROVE FORM 990 PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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</Return>