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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENDOWMENT FUNDS ARE INTENDED TO SUPPORT SEVERAL AWARDS FOR OUTSTANDING RESEARCH IN THE FIELD OF GI SURGERY AS WELL AS HONORARIA AND TRAVEL EXPENSES INCURRED RELATED TO SPEAKERS AND AWARD RECIPIENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>ASC 740-10, "INCOME TAXES" REQUIRES THE FOUNDATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THE INFORMATIONAL RETURN IS GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCY FOR A PERIOD OF THREE YEARS AFTER FILING.SUBSTANTIALLY ALL OF THE FOUNDATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE FOUNDATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY.</ExplanationTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
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      <GrantsOtherAsstToIndivInUSGrp>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <GrantTypeTxt>DEMEESTER DOMESTIC FELLOW</GrantTypeTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>FISCHER INTERNATIONAL FEL</GrantTypeTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>RECIPIENT OF THE AWARDS DISCLOSED IN PART III ARE REQUIRED TO PREPARE WRITTEN PROGRESS REPORTS AND GIVE AN ORAL PRESENTATION AT THE SSAT ANNUAL MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO BE THE PHILANTHROPIC ARM OF THE SOCIETY FOR SURGERY OF THE ALIMENTARY TRACT. THE FOUNDATION SUPPORTS THE RESEARCH AND EDUCATION MISSION OF THE SOCIETY. THE HISTORY OF THE SOCIETY DEMONSTRATES THAT RESEARCH IS THE BASIS FOR NEW TECHNIQUES, NEW PROCEDURES, AND ULTIMATELY IMPROVED PATIENT CARE. EDUCATION SUPPORTS THE RESEARCH COMPONENT BY ASSURING THAT THESE NEW DEVELOPMENTS IN SURGERY RAPIDLY BECOME PART OF EVERYDAY PRACTICE FOR THE SURGEONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROFESSIONAL RELATIONS AND RESEARCH INSTITUTE (PRRI) OF BEVERLY, MASSACHUSETTS, MAINTAINS THE BOOKS AND RECORDS OF THE ORGANIZATION AND PERFORMS OTHER RELATED MANAGERIAL AND ADMINISTRATIVE FUNCTIONS FOR WHICH IT IS COMPENSATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>990 IS REVIEWED BY THE ADMINISTRATIVE STAFF OF THE MANAGEMENT COMPANY (PRRI) AND IS THEN PROVIDED TO THE TREASURER FOR FINAL REVIEW BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED, DISCUSSED AND UPDATED AT EACH BOARD MEETING IN ORDER FOR THE ORGANIZATION TO MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY BY ALL OFFICERS AND TRUSTEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ADMINISTRATIVE OFFICES OF THE ORGANIZATION'S MANAGEMENT COMPANY (PRRI).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>RETURN OF UNEXPENDED GRANT FUNDS 65</ExplanationTxt>
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</Return>