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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>NNC DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL, UNCERTAIN TAX POSITIONS. TAX FILINGS FOR PERIODS ENDING DECEMBER 31, 2020 AND LATER ARE SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES, HOWEVER, THE BOARD ASSUMES OVERSIGHT RESPONSIBILITIES. MINUTES ARE MAINTAINED FOR ALL BOARD OF DIRECTORS MEETINGS HELD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT OF FORM 990 IS E-MAILED TO NNC BY THE ACCOUNTANTS PREPARING THE FORM. MANAGEMENT REVIEWS THE DRAFT AND PROVIDES EDITS TO THE ACCOUNTANTS. AFTER THE EDITS ARE INCORPORATED, NNC CIRCULATES THE DRAFT FOR REVIEW BY ALL MEMBERS OF THE BOARD PRIOR TO BEING FILED WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE PERSON MAY NOT BE PRESENT OR VOTE WHEN THE BOARD DETERMINES THE EXISTENCE OF THE CONFLICT OR DECIDES ON THE TRANSACTION INVOLVING THE CONFLICT. TO ENSURE NNC OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. WHEN CONDUCTING THE PERIODIC REVIEWS, NNC MAY, BUT NEED NOT, USE OUTSIDE ADVISERS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE DIRECTORS OF THEIR RESPONSIBILITY TO ENSURE THAT PERIODIC REVIEWS ARE CONDUCTED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>IN DETERMINING SALARY AND WAGES, THE BOARD CONSULTS GUIDESTAR'S "NONPROFIT COMPENSATION REPORT," LOOKING AT COMPARABLE NONPROFITS BY GEOGRAPHIC AREA, BUDGET SIZE AND PROGRAM AREA. NNC ALSO CONSIDERS ADDITIONAL FACTORS INCLUDING RELEVANT EXPERIENCE AND EDUCATION.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART VII, SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VII, SECTION A: EXPLANATION: NURTURE NATURE CENTER, INC. (NNC) AND NURTURE NATURE FOUNDATION (NNF) ARE RELATED ORGANIZATIONS THAT SHARE AN IDENTICAL STATED MISSION. NNC, THE NEWER ENTITY, WAS INCORPORATED IN 2007 IN PENNSYLVANIA WITH A BOARD COMPOSED PRIMARILY OF DIRECTORS FROM THAT STATE. NNF, THE MORE SENIOR ORGANIZAION, HELPED FOUND NNC. AND CONTINUES TO PROVIDE GUIDANCE AND SUPPORT FOR IT. NNF WAS INCORPORATED IN DELAWARE AND HAS ITS ADMINISTRATIVE OFFICE IN NEW YORK, BUT ALSO HAS AN OFFICE IN PENNSYLVANIA, WHICH IT SHARES WITH NNC AND FROM WHICH IT CARRIES OUT PROGRAMMATIC WORK ALONGSIDE NNC. PART VII OF THE 990 LISTS HOURS AND COMPENSATION OF TWO INDIVIDUALS WHO PERFORM WORK FOR BOTH ENTITIES. THE DETAILS UNDERLYING THAT INFORMATION ARE AS FOLLOWS: JANE STANLEY IS A DIRECTOR AND OFFICER OF BOTH NONPROFITS; RACHEL HOGAN CARR IS A DIRECTOR AND OFFICER OF NNC AND AN EMPLOYEE OF NNF. JANE STANLEY'S TIME IS UNCOMPENSATED FOR BOTH ENTITIES. RACHEL HOGAN CARR IS COMPENSATED BY BOTH ENTITIES.</ExplanationTxt>
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        <ExplanationTxt>CONSULTANT: PROGRAM SERVICE EXPENSES 161,402. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 161,402.</ExplanationTxt>
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