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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MADE CHANGES TO THE BELOW ARTICLES IN THE BY LAWS: 1. ARTICLES IV: BOARD OF DIRECTORS - CHANGES WERE MADE REGARDING GENERAL POWERS, NUMBER, ELECTION, TERM, ATTENDANCE, OTHER REGULAR MEETINGS, AND REMOVAL OF BOARD OF DIRECTORS. 2. ARTICLE V: OFFICERS - CHANGES WERE MADE REGARDING TO POWERS OF TREASURER. 3. ARTICLE VII: BUDGET AND AUDIT - THE FINANCIAL AFFAIRS OF THE FOUNDATION SHALL BE AUDITED EACH YEAR BY A FIRM OF CERTIFIED PUBLIC ACCOUNTANTS, AND THE REPORT RENDERED BY SAID AUDITOR(S) SHALL BE SUBMITTED TO THE BOARD OF DIRECTORS AT ITS NEXT REGULAR MEETING. 4. ARTICLE VII: CONFLICT OF INTEREST - CONFLICT OF INTEREST POLICY WAS ADOPTED. 5. ARTICLE X: AMENDMENTS - THE POWER TO ALTER, AMEND, OR REPEAL THE BYLAWS OR ADOPT NEW BYLAWS SHALL BE VESTED IN THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>HIGHLAND GREEN FOUNDATION, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.</ExplanationTxt>
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        <ExplanationTxt>A DIRECTOR OR OFFICER SHALL DISCLOSE A CONFLICT OF INTEREST: (A) PRIOR TO VOTING ON OR OTHERWISE DISCHARGING HIS/HER DUTIES WITH RESPECT TO ANY MATTER INVOLVING A CONFLICT WHICH COMES BEFORE THE BOARD OR ANY COMMITTEE THEREOF; (B) PRIOR TO ENTERING INTO ANY CONTRACT OR TRANSACTION INVOLVING A CONFLICT; (C) AS SOON AS POSSIBLE AFTER THE DIRECTOR OR OFFICER LEARNS OF A CONFLICT AND,OR (D) ON THE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. THE SECRETARY OF THE FOUNDATION SHALL DISTRIBUTE ANNUALLY, 30 DAYS PRIOR TO THE ANNUAL MEETING OF DIRECTORS, TO ALL DIRECTORS AND OFFICERS, A FORM SOLICITING THE DISCLOSURE OF ALL CONFLICTS OF INTEREST ARISING DURING THE PRIOR CALENDAR YEAR TO DATE, INCLUDING SPECIFIC INFORMATION CONCERNING THE TERMS OF ANY CONTRACT OR TRANSACTION WITH THE FOUNDATION. AN EMPLOYEE OR BOARD MEMBER OF THE CORPORATION WITH A POTENTIAL CONFLICT OF INTEREST IN A PARTICULAR MATTER SHALL PROMPTLY AND FULLY DISCLOSE THE POTENTIAL CONFLICT TO HIS/HER SUPERVISOR. THE INDIVIDUAL SHALL THEREAFTER REFRAIN FROM PARTICIPATING IN DELIBERATIONS AND DISCUSSIONS, AS WELL AS ANY DECISION, RELATING TO THE MATTER AND FOLLOW THE DIRECTION OF THE SUPERVISOR AS TO HOW DECISIONS OF THE FOUNDATION WHICH ARE THE SUBJECT OF THE CONFLICT WILL BE DETERMINED. THE PRESIDENT SHALL BE RESPONSIBLE FOR DETENNINING THE PROPER WAY FOR THE FOUNDATION TO HANDLE DECISIONS OF THE FOUNDATION WHICH INVOLVE UNRESOLVED EMPLOYEE CONFLICTS OF INTEREST. IN MAKING SUCH DETENNINATIONS, THE PRESIDENT MAY CONSULT WITH LEGAL COUNSEL. THE PRESIDENT SHALL REPORT TO THE BOARD PROMPTLY CONCERNING EMPLOYEE CONFLICTS OF INTEREST WHICH HAVE BEEN DISCLOSED AND CONTRACTS AND TRANSACTIONS INVOLVING EMPLOYEE CONFLICTS WHICH THE PRESIDENT HAS APPROVED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST.</ExplanationTxt>
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