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      <GeneralExplanation>
        <Explanation>a professional association management company</Explanation>
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      <GeneralExplanation>
        <Explanation>accountants and provided to the association's management</Explanation>
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      <GeneralExplanation>
        <Explanation>for initial review. After inspection by management,</Explanation>
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      <GeneralExplanation>
        <Explanation>the form 990 is forwarded to the Consortium's Board</Explanation>
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      <GeneralExplanation>
        <Explanation>of Directors for further review and discussion</Explanation>
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