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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>EACH USEPPA ISLAND PROPERTY OWNER IS CONSIDERED A MEMBER.</Explanation>
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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 8B</ReturnReference>
        <Explanation>INFORMAL MEETINGS WITH THE EMPLOYEE COMPENSATION COMMITTEE ARE NOT DOCUMENTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>AN INDEPENDENT CPA REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS BEFORE FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE CONFLICTS OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD. EACH BOARD MEMBER ANNUALLY RENEWS THEIR ADHERENCE TO THE POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5</ReturnReference>
        <Explanation>BOOK DEPRECIATION IS 1,311 MORE THAN TAX DEPRECIATION.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>