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        <Explanation>ADJUSTMENTS MADE TO REFLECT CASH BASIS FORM 990</Explanation>
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      <Form990ScheduleDPartXIV>
        <Identifier>Pt XIII Line 2d</Identifier>
        <Explanation>ADJUSTMENTS MADE TO REFLECT CASH BASIS FORM 990</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="00000003" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>FORM 990 IS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>THE GOVERNING BODY DISCLOSES ANY CONFLICTS THAT HAVE ARISEN</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>DETERMINING COMPENSATION WAS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>PURSUANT TO ERISA</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>INVESTMENTS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>