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        <Explanation>PART III, LINE 1A - TERMS FOR NOT REPORTING ASSETS PER SFAS 116 COPLAND HOUSE'S COLLECTIONS CONSIST OF RECORDINGS, PAPERS AND OTHER ITEMS OF MEMORABILIA THAT HAVE BEEN DONATED TO THE ORGANIZATION. COPLAND HOUSE'S POLICY IS TO NOT CAPITALIZE DONATED COLLECTION ITEMS. TO DATE, COPLAND HOUSE HAS NOT DISPOSED OF, OR PURCHASED ANY COLLECITON ITEMS. IF IT WERE TO DO SO IN THE FUTURE, UPON ANY SALE, IT WOULD RECOGNIZE INCOME AND SET ASIDE THE PROCEEDS FOR OTHER COLLECTION ACQUASITIONS, OR FOR THE COLLECTION'S CARE AND PRESERVATION. ANY EXPENDITURE FOR PURCHASED ACQUISITIONS WOULD BE TREATED AS AN EXPENSE.</Explanation>
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      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>ROGER LEVEY DANIEL LEVEY SECRETARY TRUSTEE FATHER</Explanation>
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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>A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS IN ORDER: EXECUTIVE DIRECTOR, TREASURER AND PRESIDENT, FINANCE COMMITTEE, AND THEN TO THE ENTIRE BOARD. EACH MEMBER IS GIVEN THE CHANCE TO REVIEW THE RETURN, RAISE QUESTIONS, AND SUGGEST CHANGES TO THE INFORMATION BEING FILED. ALL QUESTIONS AND CONCERNS ARE ADDRESSED BEFORE THE FINAL FORM IS SUBMITTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE POLICY IS MONITORED ANNUALLY BY THE GOVERNANCE COMMITTEE OF THE BOARD.</Explanation>
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      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE PROCESS TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR HAS NOT BEEN FORMALIZED. THE BOARD CURRENTLY CONSIDERING SUCH FORMALIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION. CURRENT AND PAST FORMS 990 ARE ALSO AVAILALBE ON-LINE AT THE NYS CHARITIES BUREAU, ALONG WITH THE WEBSITES GUIDESTAR AND FOUNDATION CENTER.</Explanation>
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