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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>SERO IS A MEMBERSHIP ORGANIZATION COMPRISED OF SCHOOL EMPLOYEES AND SCHOOLEMPLOYEE RETIREES. ONCE MEMBERS SUBMIT APPLICATION, PAY DUES AND HAVERETIRED, THEY MAY BECOME A VOTING MEMBER OF THE ORGANIZATION. OTHERS MAYRETAIN MEMBERSHIP WITHOUT THE BENEFIT OF VOTING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VOTING MEMBERS ELECT THE OFFICERS OF THE SERO EXECUTIVE BOARD AT THEANNUAL MEETING EACH MAY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POWERS AND AFFAIRS OF SERO SHALL BE EXCERCISED AND CONDUCTED BY THE SERO EXECUTIVE BOARD.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CONTRACTS WITH AN OUTSIDE FIRM TO PREPARE AND COMPILE THEIR 990 REPORT FOR SUBMISSION. THE EXECUTIVE DIRECTOR REVIEWS THE 990 PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGINATION MAINTAINS AN OFFICE POLICY MANUAL AS WELL AS A BOARD MANUALTHAT IS REVIEWED REGULARLY AND UPDATED AS NEEDED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY HAVING A COMMITTEEOF MEMBERS OF THE ORGANIZATION MEET THEN REPORT TO THE BOARD THEIRDETERMINATION. THE BOARD UPON HEARING THEIR DETERMINATION VOTES ON THEFINAL COMPENSATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST.</ExplanationTxt>
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