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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES. IT IS OUR MISSION TO RAISE FUNDS AND MAKE DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS 501(C)(3) ORGANIZATIONS AND THAT WORK AS CHARITIES FOR OUR LOCAL AREA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING REVIEW BOARD RECEIVED A COPY OF THE YEAR-END FINANCIAL STATEMENTS AND A DRAFT COPY OF THE FORM 990. THE PRESIDENT REVIEWED THE FINANCIAL STATEMENTS AND 990 WITH THE BOARD, AND ANY QUESTIONS ASKED WERE ANSWERED. THE BOARD THEN APPROVED THE 990, AND THE PRESIDENT SIGNED THE WRITTEN RELEASE FOR THE ELECTRONIC FILING OF THE 990 WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>PAUL J GAGLIANO IS THE PRESIDENT OF THIS CHARITY. HE RECEIVES COMPENSATION BECAUSE, WITH THE HELP OF THE BOARD OF DIRECTORS, HE PUTS IN THE HOURS TO ACTUALLY RUN THE FUNDRAISING ACTIVITY THAT PROVIDES FUNDS FOR THIS CHARITY TO COMPLETE ITS PURPOSE EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MUST APPROVE THE THE CONTINUATION OF OR CHANGE TO PAUL J GAGLIANO'S COMPENSATION BY A VOTE FROM WHICH MR GAGLIANO MUST RECUSE HIMSELF.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ORDER TO REVIEW THE GOVERNING DOCUMENTS, ONE MUST PRESENT A WRITTEN REQUEST WITH APPROPRIATE CONTACT INFORMATION TO THE FOLLOWING ADDRESS: WINGS OVER MEMPHIS INC. P.O. BOX 40403 MEMPHIS, TN 38174 THE PERSON/GROUP WILL BE CONTACTED TO SCHEDULE AN APPOINTMENT TO REVIEW THE GOVERNING DOCUMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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