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        <Explanation>MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>FORM 990, PART VI, QUESTION 12C</ReturnReference>
        <Explanation>THE BOARD REVIEWS THE POLICY AND ANY POTENTIAL CONFLICTS YEARLY BEFORE LICENSURE REVIEW.</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
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