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        <Desc>LEASE LIABILITY</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>NO COMMITTEES OF WESTLUND BOARD</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>IT IS THE POLICY OF WESTLUND GUIDANCE CLINIC INC TO REVIEW THE COMPLETED FORM 990 WITH THE BOARD OF DIRECTORS PRIOR TO FILING. IF FORM 990 MUST BE FILED PRIOR TO A BOARD MEETING IT WILL BE EMAILED FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>WESTLUND GUIDANCE CLINIC INC FOLLOWS THE POLICIES PROVIDED BY SVRC INDUSTRIES, INC THE POLICY IS AS FOLLOWS TO REVIEW THE CONFLICT OF INTEREST POLICY AND CODE OF ETHICS WITH EMPLOYEES, BOARD MEMBERS, INTERNS, AND VOLUNTEERS AT LEAST ANNUALLY THE BOARD OF DIRECTORS REQUIRED TO SIGN AN ANNUAL DISCLOSURE FORM LISTING ANY CONFLICTS OF INTEREST AND CERTIFY ING THAT THEY HAVE READ AND UNDERSTAND THE POLICY ENFORCEMENT OF VIOLATIONS ANY EMPLOYEE, INTERN, OR AGENT WHO VIOLATES THE PROVISIONS OF THE CODE SHALL BE SUBJECT TO DISCIPLINARY ACTION WHICH IS APPROPRIATE TO THE VIOLATION AS DETERMINDED BY THE PRESIDENT/CEO OF SVRC, WHICH MAY INCLUDE REPRIMAND, DISCIPLINARY ACTION, OR TERMINATION 2 ANY BOARD MEMBER, VOLUNTEER, OR THE PRESIDENT/CEO WHO VIOLATES THE PROVISION OF THIS CONFLICT OF INTEREST CODE SHALL BE SUBJECT TO DISCIPLINARY ACTION WHICH IS APPROPRIATE TO THE V10LATIONS AS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WITH THE INVOLVEMENT OF THE PRESIDENT/CEO</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WESTLUND GUIDANCE CLINIC INC DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. HOWEVER, SVRC CODE OF ETHICS AND CONFLICT OF INTEREST POLICY IS AVAILABLE THROUGH THE ORGANIZATION'S WEBSITE "WWW.SVRCINDUSTRIES.COM" ALL OTHER DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION EITHER BY USING A THIRD PARTY WEBSITE OR UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>SVRC INDUSTRIES COMPENSATES ALL EMPLOYEES AND ISSUES W2S. HOWEVER, ALLOCATIONS ARE DONE TO SPLIT SALARY EXPENSE BETWEEN RELATED ENTITIES FOR THE FUNCTIONAL EXPENSE SCHEDULE.</ExplanationTxt>
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          <AddressLine1Txt>203 S WASHINGTON AVENUE</AddressLine1Txt>
          <CityNm>SAGINAW</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48607</ZIPCd>
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</Return>
