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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>EVALUATIONS 1447. PERMITS &amp; LICENSES 9171. MISCELLANEOUS INCOME &amp; REIMBURSEMENTS 4240. REGISTRATION FEES &amp; MEALS 20181. TESTING 855. TRAINING STUDY 20027. VENDOR REGISTRATION 22500.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>SCHOLARSHIP SCHOLARSHIP IAN M GROVER NONE 500. SCHOLARSHIP SCHOLARSHIP DANIEL R BURPEE NONE 500. SCHOLARSHIP SCHOLARSHIP MATTHEW R MORRILL 500. GRANTS GRANT JUSTICE PLANNING &amp; MGMT ASSOCIATES EMPLOYERS OF MEMBERS 152500.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>ADMINISTRATIVE EXPENSE 5640. AWARDS 978. CAPITAL OUTLAY 4668. DUES 350. GOODWILL 563. INSURANCE &amp; BOND 2337. MAINTENANCE &amp; EQUIPMENT 2442. MEETINGS, TRAVEL &amp; CONFERENCES 29014. MEMORIAL MAINTENANCE 237. MISCELLANEOUS/CONTINGENCIES 8159. RESERVE EQUIPMENT 121. TRAINING 3519. UNCATEGORIZED -67.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>GOODWILL 563. 0. 563. 0. MAINTENANCE &amp; EQUIPMENT 2442. 0. 2442. 0. MEMORIAL MAINTENANCE 237. 0. 237. 0. MISCELLANEOUS/CONTINGENCIES 8092. 0. 8092. 0. PRINTING 3754. 0. 3754. 0. RESERVE EQUIPMENT 121. 0. 121. 0. SUPPLIES 41. 0. 41. 0. TELEPHONE &amp; INTERNET 3719. 0. 3719. 0. TRAINING 3519. 3519. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>