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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEW THE RETURN PRIOR TO SUBMITTING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ARE CURRENTLY COMPILING AND EVALUATING APPROPRIATE POLICES AND PROCEDURES FOR THE FOLLOWING: WHISTLE BLOWER POLICY UPON FULL BOARD APPROVAL, THE ABOVE POLICIES AND PROCEDURES WILL BE IMPLEMENTED AND MONITORED BY THE APPROPRIATE ASSIGNED INDIVIDUALS. THE CONFLICT OF INTEREST POLICY IS PROVIDED TO THE MASSACHUSETTS ACADEMY OF DERMATOLOGY DIRECTORS, OFFICERS, COMMITTEE MEMBERS AND AGENTS. THEY ASSUME A FIDUCIARY DUTY TO ACT IN THE BEST INTERESTS OF THE MASSACHUSETTS ACADEMY OF DERMATOLOGY, AS WELL AS IN ACCORDANCE WITH APPLICABLE STATE AND FEDERAL LAWS AND REGULATIONS. EACH YEAR ALL APPLICABLE PARTIES ACKNOWLEDGE IN A WRITTEN STATEMENT THAT THERE HAVE BEEN NO CONFLICTS OF INTERESTS. BEFORE BOARD OR COMMITTEE ACTION ON AND AGREEMENT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR COMMITTEE MEMBER AND AGENT HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>NO BOARD MEMBERS, OFFICERS OR EMPLOYEES ARE CURRENTLY COMPENSATED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 471.</ExplanationTxt>
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