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        <ExplanationTxt>IPTF IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE MINNESOTA STATUTES, EXCEPT TO THE EXTENT IT HAS TAXABLE INCOME FROM ACTIVITIES THAT ARE NOT RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT BELIEVES IPTF DID NOT HAVE ANY UNRELATED BUSINESS INCOME. IPTF ALSO BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND ACCORDINGLY, DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>RENTAL EXPENSES 265,040.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>RENTAL EXPENSES ARE NETTED AGAINST REVENUE ON THE 990, BUT GROSSED UP AND INCLUDED AS EXPENSES ON THE AUDITED FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE 990 ARE E-MAILED TO BOARD MEMBERS FOR QUESTIONS AND REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD IS REGULARLY UPDATED ON ANY CHANGES IN NEW HIRES AND CONTACTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD/TREASURER DOES A PERFORMANCE REVIEW AND WE USE THE MINNESOTA SALARY SURVEY PUBLICATION AS A GUIDE FOR THE EXECUTIVE SALARY LEVELS. THE EXECUTIVE DIRECTOR GIVES ANNUAL PERFORMANCE REVIEWS FOR ALL EMPLOYEES. RAISES CAN BE CONDITIONED UPON LEVELS OF GRANT FUNDING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.</ExplanationTxt>
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