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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>FORM 990 IS REVIEWED BY THE SECRETARY AND/OR TREASURER OF THE BOARD BEFORE BEING SUBMITTED TO THE IRS.</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST MADE TO THE EXECUTIVE DIRECTOR AT THE FPIN OFFICES LOCATED IN COLUMBIA, MO.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
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