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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>On Site Opera, Inc. is a not-for-profit organization exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and has been designated as an organization that is not a private foundation. Management has evaluated all income tax positions and concluded that no disclosures relating to uncertain tax positions are required in the financial statements.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>All officers and directors of the board must annually disclose any perceived conflicts for review during a board meeting.</ExplanationTxt>
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</Return>