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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>KATHERINE BLANCHARD WHITTLE, JASSEN VOLK, AND DALYS JOHNSON HAVE A BUSINESS RELATIONSHIP WITHIN BLANCHARD MACHINERY COMPANY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR TO ITS FILING WITH THE IRS, THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE DRAFT CONFLICT-OF-INTEREST POLICY AND SIGNED THE APPROPRIATE ACKNOWLEDGMENT. THE DIRECTORS AND ADVISORS REVIEW ANY POTENTIAL CONFLICT OF INTEREST SCENARIO AT A BOARD MEETING AND FOLLOW THE CONFLICT-OF-INTEREST POLICY'S PROCEDURES FOR DISCLOSURE OF AND ABSTAINING FROM VOTING ON SUCH MATTERS. THE BOARD WILL ANNUALLY REVIEW THE POLICY AND SIGN A POLICY ACKNOWLEDGMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>KATHERINE BLANCHARD WHITTLE'S SERVICES ARE DONATED BY BLANCHARD MACHINERY COMPANY, AN UNRELATED ORGANIZATION. NO COMPENSATION IS REIMBURSED OR OTHERWISE PAID BY JOE'S WISH FOR THE DONATED SERVICES.</ExplanationTxt>
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