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      <TotExpensesEtcAuditedFinclStmt>884229</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>884229</ExpensesSubtotal>
      <TotalExpensesPerForm990>884229</TotalExpensesPerForm990>
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    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>MANAGEMENT DELEGATED</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 3</ReturnReference>
        <Explanation>ATLAS REALTY MANAGEMENT COMPANY, 422 MAIN STREET, JOHNSTOWN, PA 15907</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS REVIEWS THE 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>ALL OFFICERS ARE PROVIDED A LIST OF COMPANIES THAT THE CORPORATION DEALS WITH AND THEN THEY MUST DISCLOSE IF THEY HAVE ANY CONFLICTS WITH ANY OF THESE COMPANIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST.</Explanation>
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