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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
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        <CurrentTaxYearMinus1Year>3440</CurrentTaxYearMinus1Year>
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      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
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        <Explanation>FORM 990 IS REVIEWED BY THE SECRETARY AND/OR TREASURER OR THE BOARD BEFORE BEING SUBMITTED TO THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
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        <Explanation>THE GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST MADE TO THE EXECUTIVE DIRECTOR AT THE FPIN OFFICES LOCATED IN COLUMBIA, MO.</Explanation>
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</Return>