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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WAS GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. DURING THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUBSTANTIATED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR TAX YEARS PRIOR TO 2020.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP OF PUPS SHALL CONSIST OF ANY OWNER, OPERATOR, LESSOR, AUTHORITY, MUNICIPALITY, AGENCY, ASSOCIATION, OR INDIVIDUAL WHO HAS MADE APPLICATION AND BEEN APPROVED FOR MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>CPA PREPARES AND MANAGEMENT REVIEWS. FORM 990 IS AVAILABLE FOR REVIEW UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DISCLOSURE WITHIN THE ORGANIZATION SHOULD BE MADE TO THE EXECUTIVE DIRECTOR. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD PRESIDENT, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD'S VICE PRESIDENT). THE BOARD'S EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF THE EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO PUPS. THE DECISION OF THE EXECUTIVE COMMITTEE ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERNB MUST BE THE WELFARE OF PUPS AND THE ADVANCEMENT OF ITS PURPOSE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>INDEPENDENT COMPENSATION COMMITTEE HANDLES THIS FUNCTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>INDEPENDENT COMPENSATION COMMITTEE HANDLES THIS FUNCTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C</FormAndLineReferenceDesc>
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</Return>
