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        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>FORM 990 IS DISTRIBUTED AT BOARD MEETINGS AND BOARD APPROVED PRIOR TO FILING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>INDENTIFIED ISSUES ARE DISCUSSED BY THE BOARD</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>