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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>MARTIN C BICKNELL (TRUSTEE) AND RITA J BICKNELL (TRUSTEE) HAVE A FAMILY RELATIONSHIP.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>MARTIN C BICKNELL MAY APPOINT A MINORITY OF THE TRUSTEES AND A MAJORITY OF THE TRUSTEES ARE APPOINTED BY THE SUPPORTED ORGANIZATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING BODY HAS ELECTED A SUBCOMMITTEE TO REVIEW AND APPROVE THE CURRENT YEAR TAX RETURN FOR TIMELY FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>WITHIN 30 DAYS AFTER THE ANNUAL MEETING OF THE TRUSTEES OF THE FOUNDATION, EACH TRUSTEE AND OFFICER OF THE FOUNDATION SHALL FILE A STATEMENT LISTING FOR THE INDIVIDUAL TRUSTEE/OFFICER AND HIS OR HER SPOUSE, ALL DIRECTORSHIPS, MEMBERSHIPS, OR OTHER RELATIONSHIPS WHICH MIGHT CAUSE THE INDIVIDUAL TO BE BIASED OR OTHERWISE PARTIAL IN ANY BUSINESS OR CHARITABLE MATTER INVOLVING THE FOUNDATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST</Explanation>
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