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        <BusinessNameLine1Txt>KIRSCH CPA GROUP LLC</BusinessNameLine1Txt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PREPARED FORM 990 IS REVIEWED FOR ACCURACY AND COMPLETENESS BY THE CEO AND THE NATIONAL COUNCIL FINANCE &amp; AUDIT COMMITTEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED ANNUALLY TO COMPLETE THE CONFLICT OF INTEREST POLICY FORM AND SUBMIT IT TO THE BOARD CHAIR AND CEO. THE CEO AND BOARD CHAIR REVIEW THE COMPLETED FORMS TO DETERMINE IF ANY CONFLICT OF INTEREST EXISTS.</ExplanationTxt>
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        <ExplanationTxt>PHI KAPPA TAU PROPERTIES HAS NO EMPLOYEES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
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        <ExplanationTxt>ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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