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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 2</Identifier>
        <Explanation>JAMES R. BULLOCK, JR AND WILLIAM N. BULLOCK ARE TRUSTEES OF THE TRUST. THEY HAVE A FAMILY RELATIONSHIP; THEY ARE BROTHERS. THEY HAVE A BUSINESS RELATIONSHIP; THEY ARE MAJORITY OWNERS IN ENVIRONMENTAL AIR SYSTEMS, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>No meetings of the governing body were held during the tax year.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 8b</Identifier>
        <Explanation>No meetings of committees given authority to act on behalf of the governing body were held during the tax year.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>Trustee James R. Bullock, Jr. of the governing body reviews and signs the Form 990 before it is filed.</Explanation>
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      <GeneralExplanation>
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        <Explanation>The Environmental Air Systems, Inc. Group Benefit Plan Trust makes its governing documents and Form 990 available to the public upon request.</Explanation>
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      <GeneralExplanation>
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