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        <BusinessNameLine1>CSD CREDIT UNION</BusinessNameLine1>
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      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 6</ReturnReference>
        <Explanation>THE CREDIT UNION IS MUTUALLY OWNED BY MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 7a</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS ARE ELECTED BY THE CREDIT UNION MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 7b</ReturnReference>
        <Explanation>SIGNIFICANT CHANGES SUCH AS CHANGES TO BYLAWS AND MERGERS ARE SUBJECT TO APPROVAL BY THE CREDIT UNION MEMBERS; HOWEVER, NO SUCH CHANGES WERE MADE DURING THE YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>THE SUPERVISORY COMMITTEE APPROVES THE ACCOUNTING FIRM TO COMPLETE THE RETURN. THE RESPONSIBILITY FOR REVIEWING THE 990 IS DELEGATED TO THE PRESIDENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION, INCLUDING THE PRESIDENT'S COMPENSATION. DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>FINANCIAL STATEMENTS ARE POSTED MONTHLY IN THE CREDIT UNION LOBBY, PRESENTED AT THE ANNUAL MEETING, AND ARE AVAILABLE UPON REQUEST. IN ADDITION, THE NCUA WEBSITE POSTS FINANCIAL INFORMATION AS PART OF THE QUARTERLY CALL REPORTS. OTHER DOCUMENTS, POLICIES, AND PROCEDURES ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>