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        <ExplanationTxt>THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM RETAINED BY SPIPA: BRANCH, RICHARDS &amp; CO., P.S. THE CFO, EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR REVIEW THE FORM 990 IN DETAIL PRIOR TO FILING. THE DATA ON THE FORM IS COMPARED TO SPIPA'S AUDITED FINANCIAL STATEMENTS FOR THE REPORTING PERIOD. IF CORRECTIONS OR QUESTIONS ARISE, THE CFO CLARIFIES WITH THE ACCOUNTING FIRM PRIOR TO THE FILING OF FORM 990.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS UPON ENTRY TO THE BOARD ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. THE BOARD, THROUGH ITS LEGAL ADVISOR, REVIEWS ALL CONTRACTS FOR COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>UPON WRITTEN REQUEST DOCUMENTATION WILL BE PROVIDED.</ExplanationTxt>
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</Return>