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      <GeneralExplanation>
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        <Explanation>FORM 990 IS REVIEWED BY MICHAEL NEWINGTON, EXECUTIVE DIRECTOR AFTER APPROVAL OF AUDITED FINANCIAL STATEMENTS BY THE BOARD OF DIRECTORS.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO CONTRIBUTING EMPLOYERS UPON REQUEST.</Explanation>
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      <GeneralExplanation>
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        <Explanation>BOARD OF DIRECTORS APPROVES AUDITED FINANCIAL STATEMENTS ANNUALLY. AUDITOR'S ARE SELECTED ON AN ANNUAL BASIS BY THE BOARD OF DIRECTORS.</Explanation>
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