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        <Explanation>ORGANIZATION'S GOVERNING BODY REVIEWS THE 990 BEFORE IT IS SUBMITTED TO THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION REGULARLY INQUIRES OF ALL OFFICERS AND DIRECTORS AS TO THEIR ONGOING COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>DETERMINATION OF COMPENSATION FOR TOP MANAGEMENT INCLUDES ANALYSIS OF COMPARABLE POSITIONS IN RELATED EXEMPT ORGANIZATIONS IN ADDITION TO A REVIEW BY INDEPENDENT PERSONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE NYS OFFICE OF ATTORNEY GENERAL - CHARITIES BUREAU WEBSITE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>UNREALIZED GAIN ON INVESTMENTS 512. TOTAL TO FORM 990, PART XI, LINE 5: 512.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>