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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>KPAA RETAINS THE SERVICES OF ALTRES, INC. TO ADMINISTER MATTERS RELATING TO PAYROLL, HEALTH INSURANCE, EMPLOYER TAXES, TEMPORARY DISABILITY INSURANCE (TDI), HUMAN RESOURCES ADMINISTRATION, WORKERS' COMPENSATION AND/OR OTHER ADMINISTRATIVE ASPECTS OF EMPLOYMENT. KPAA IS CURRENTLY IN THE PROCESS OF CHANGING PAYROLL ADMINISTRATORS.</ExplanationTxt>
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        <ExplanationTxt>KPAA'S CPA REVIEWS THE FORM 990 IN DETAIL WITH THE PRESIDENT/CEO AND THE TREASURER. THE FORM 990 IS THEN MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW, DISCUSSION &amp; APPROVAL. THE TREASURER THEN SIGNS AND SUBMITS THE FORM 990.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, EACH DIRECTOR SIGNS A STATEMENT THAT AFFIRMS SUCH PERSON HAS A) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY B) READ AND UNDERSTANDS THE POLICY C) AGREES TO COMPLY WITH THE POLICY THE BOARD CHAIR AND SECRETARY ENFORCE THE POLICY THROUGHOUT THE YEAR AS NEEDED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT/CEO IS EVALUATED ANNUALLY BY THE BOARD OF DIRECTORS. IN CONJUNCTION WITH THIS PERFORMANCE REVIEW, THE EXECUTIVE COMMITTEE CONDUCTS A REVIEW OF SALARIES IN COMPARABLE ORGANIZATIONS. BASED ON THE RESULTS OF THE PERFORMANCE EVALUATION AND THE SALARY SURVEY, THE EXECUTIVE COMMITTEE MAKES SALARY RECOMMENDATIONS TO THE FULL BOARD FOR APPROVAL.</ExplanationTxt>
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        <ExplanationTxt>EACH YEAR, AS PART OF THE BUDGET PROCESS, THE PRESIDENT/CEO RECOMMENDS THE COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON COMPARABLE SALARIES AND PERFORMANCE REVIEWS. THE BOARD OF DIRECTORS APPROVES THE BUDGET.</ExplanationTxt>
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        <ExplanationTxt>KPAA'S FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO POSTED ON GUIDESTAR AS WELL AS THE IRS WEBSITE.</ExplanationTxt>
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