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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAIL DEVELOPMENT - SINCE ITS INCEPTION, THE VISION OF WRT IS TO CREATE A MULTI-USE TRAIL ALONG THE WABASH RIVER CORRIDOR THAT WILL PROVIDE A QUALITY OF LIFE IMPROVEMENT DESIGNED TO CAPITALIZE ON THE NATURAL BEAUTY OF THE WABASH RIVER, BOOST ECONOMIC DEVELOPEMENT, AND PROMOTE COMMUNITY WELLNESS. WRT STARTED PHASE 1A OF THE TRAIL IN 2016 LOCATED IN THE TOWN OF LAGRO AND SUBSEQUENTLY ADDED A RESTROOM, IMPROVED BOAT LAUNCH, INSTALLED TWO TRAIL BRIDGES AND MADE SIGNIFICANT IMPROVEMENTS TO THE POLE BARN IN 2021, THE WABASH RIVER TRAIL PHASE 1B WAS COMPLETED, WHICH WAS 5.5 MILES IN LENGTH AND NOW CONNECTS WABASH TO LAGRO. WRT SATISIFED THE REQUIREMENTS FROM NEXT LEVEL TRAIL GRANT THAT WAS AWARDED IN 2019 FROM THE INDIANA DEPARTMENT OF NATURAL RESOURCES, AND ALL LAND EASMENTS WERE FINALIZED, RECORDED AND PAID. ALSO, EXTENSIVE SIGNAGE PLAN WAS INSTALLED IN LARGO, ALONG THE TRAIL AND THROUGH PARADISE SPRING PARK, WHICH DIRECTS VISITORS TO THE TRAIL AND LOCAL ATTRACTIONS NEAR THE TRAIL AS WELL AS AN OVERLOOK AREA WAS CREATED GIVING TRAIL USERS AN OPTIMAL VIEW OF THE WABASH RIVER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE BOARD OF DIRECTORS TO REVIEW THE FORM 990 AND APPLICABLE SCHEDULES AND APPROVE PRIOR TO SUBMISSION TO IRS. WRT WILL NOT FILE THE 990 UNTIL THE BOARD FORMALLY APPROVES SUCH FILING AT ITS BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>WRT HAS A CONFLICT OF INTEREST POLICY AND FORM THAT EACH BOARD MEMBER IS REQUIRED TO COMPLETE ANNUALLY TO IMPLEMENT THIS POLICY, BOARD MEMBERS SUBMIT ANNUAL REPORTS ON THE CONFLICT OF INTEREST FORMS AT BOARD MEETING AND, IF NOT PREVIOUSLY DISCLOSED, WILL MAKE DISCLOSURE PRIOR TO ANY RELEVANT BOARD ACTION. THESE REPORTS WILL BE REVIEWED BY THE BOARD, WHICH WILL ATTEMPT TO RESOLVE ANY ACTION OR POTENTIAL CONFLICT AND, IN ABSENCE OF RESOLUTION, REFER THE MATTER TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WRT'S GOVERNING DOCUMENTS CONFLICK OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 1013 ARE AVAILABLE UPON REQUEST, WRT RESERVES THE RIGHT TO CHARGE A REASONABLE COPYING FEE PLUS ACTUAL POSTAGE FOR MULTIPLE COPIES REQUESTED FROM SAME INDIVIDUAL OR RELATED GROUPS OF INDIVIDUALS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
