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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS MAY VOTE AT ANNUAL, REGULAR, OR SPECIAL MEETINGS ON MATTERS DESCRIBED IN WIS. STAT. S. 181.0723(2), 181.0804(1), 181.0831, 181.0873(4), 181.1003, 181.1021, 181.1105, 181.1202, 181.1401 OR ON ISSUES RAISED BY MEMBERS UNDER S. 181.0705(5).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS MAY VOTE AT ANNUAL, REGULAR, OR SPECIAL MEETINGS ON MATTERS DESCRIBED IN WIS. STAT. S. 181.0723(2), 181.0804(1), 181.0831, 181.0873(4), 181.1003, 181.1021, 181.1105, 181.1202, 181.1401 OR ON ISSUES RAISED BY MEMBERS UNDER S. 181.0705(5).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD PRESIDENT REVIEWS FORM 990 WITH THE EXECUTIVE DIRECTOR. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS AND KEY EMPLOYEES MUST READ AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>REGARDING THE DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR, MEMBERS OF THE BOARD OF DIRECTORS REVIEWED SALARY INFORMATION OF OTHER SIMILAR ORGANIZATIONS. REGARDING THE DETERMINATION OF COMPENSATION FOR KEY EMPLOYEES OF THE ORGANIZATION, THE EXECUTIVE DIRECTOR REVIEWED SALARY INFORMATION OF OTHER SIMILAR ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>CITIZENS UTILITY BOARD MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION AT THE CITIZENS UTILITY BOARD OFFICE.</ExplanationTxt>
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</Return>