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        <ExplanationTxt>FIN 48 FOOTNOTE ON AUDITED FINANCIAL STATEMENTS: THE PLAN HAS OBTAINED AN EXEMPTION LETTER DATED DECEMBER 15, 2000 FROM THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE AND THE PLAN HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE PLAN'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES AND MAY CHANGE UPON EXAMINATION.</ExplanationTxt>
      </SupplementalInformationDetail>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>PARTICIPATION IN THE TRUST IS OPEN TO ENTITIES THAT ARE TAX EXEMPT UNDER SECTION 501 (C)(3) OF THE CODE AND PROVIDE SERVICES TO THE JEWISH COMMUNITY WITHIN THE STATE OF GEORGIA OR WITHIN ANY POLITICAL JURISDICTION OR METROPOLITAN AREA OF THE STATE AT 4/30/23 THERE WERE 25 PARTICIPATING AGENCIES OF WHICH SIX WERE CONSTITUENT AGENCIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SIX CONSTITUENT AGENCIES APPOINT ONE TRUSTEE EACH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DESIGNATED MEMBER(S) OF THE GOVERNING BODY REVIEW THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS FOR THE TRUST ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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