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        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION UNDERTOOK THE FOLLOWING PROGRAM SERVICE DURING 2023 TAHT WAS NOT PREVIOUSLY LISTED ON FORM 990: WTS NC TRIANGLE HOSTED THE SOUTHEAST RAIL FORM CONFERENCE TO PROMOTE THE RAIL INDUSTRY IN THE SOUTHEAST AND PROVIDE A FORUM FOR DISCUSSIONS AND UPDATES ON RAIL IN THE SOUTHEAST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IS OPEN TO PERSONS HAVING A PROFESSIONAL INTEREST IN THE FIELD OF TRANSPORTATION, IN ALIGNMENT WITH WTS INTERNATIONAL CODES OF ETHICS AND CONDUCT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED BY THE CHAPTER MEMBERS FOR A TWO (2) YEAR TERM OF OFFICE COMMENCING JANUARY 1 THROUGH DECEMBER 31. ANY MEMBER IN GOOD STANDING WITH THE CORPORATION SHALL BE ELIGIBLE TO HOLD OFFICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>A MEMBER OF THE CHAPTER BOARD OF DIRECTORS OR A MEMBER OF THE CORPORATION MAY PROPOSE NEW, AMENDED, CHANGES, UPDATES OR EDITS TO THE BYLAWS AND SUCH NEW, AMENDED, CHANGES, UPDATES, OR EDITS TO THE BYLAWS MAY BE ADOPTED BY A MAJORITY OF THE VOTING MEMBERS OF THE CHAPTER BASE MEMBERSHIP AT WHICH A QUORUM IS ATTAINED.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORIZATION TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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        <ExplanationTxt>ONCE THE FORM 990 HAS BEEN PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, IT IS REVIEWED BY THE PRESIDENT AND THE TREASURER OF THE ORGANIZATION. THE ENTIRE BOARD RECEIVES A COPY OF THE DRAFT 990 BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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