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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION B, LINE 11: THE PRESIDENT REVIEWS THE FORM 990, WHICH IS ALSO PROVIDED TO THE GOVERNING BODY, PRIOR TO SUBMITTING TO IRS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS SHALL MAKE AFFIRMATIVE DISCLOSURES TO THE BOARD,UPON TAKING OFFICE AS A BOARD MEMBER AND ANNUALLY THEREAFTER,OF ANY RELATIONSHIP OR MATTER WHICH MAY PRESENT AN ISSUE UNDER THESE GUIDELINES. ANY MATERIAL CHANGE IN THE INFORMATION DISCLOSED SHALL BE REPORTED TO THE BOARD AS APPROPRIATE.VIOLATION OF THESE GUIDELINES SHALL BE INVESTIGATED BY THE EXECUTIVE COMMITTEE, WHICH MAY REFER THE MATTER TO THE BOARD OF DIRECTORS FOR ACTION IN ACCORDANCE WITH ARTICLE IV, SECTION 3 OF THE BY-LAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>ON AN ANNUAL BASIS THE EXECUTIVE COMMITTEE REVIEWS THE PRESIDENT'S ACCOMPLISHMENTS AND DETERMINES ANY CHANGES TO HIS COMPENSATION FOR THE SUBSEQUEST YEAR, WHICH ALSO INCLUDES CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IMAGINE AMERICA FOUNDATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY PUBLICLY AVAILABLE, BUT THE FINANCIAL STATEMENTS ARE MADE AVAILABLE IN THE PUBLISHED ANNUAL REPORT.</ExplanationTxt>
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