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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>AIBA PAID THE ALMAS SHRINERS A MANAGEMENT FEE OF $55,923 TO MAINTAIN MEMBERSHIP AND BENEFICIARY RECORDS, CALCULATION OF DEATH BENEFITS, CONFIRMATION OF BENEFITS TO BE DISBURSED, AND DAILY MANAGEMENT OF OPERATIONS INCLUDING PAYMENT OF BILLS AND BENEFITS, RELATED MAINTENANCE OF THE GENERAL LEDGER, AND PROVIDING TELEPHONE ANSWERING SERVICES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY NOBEL OF ALMAS TEMPLE IN GOOD STANDING WHO WAS A PARTICIPANT OF THE ALMAS IMMEDIATE BENEFIT PLAN AS OF JULY 2014 IS A MEMBER OF THE ALMAS IMMEDIATE BENEFIT ASSOCIATION. MEMBERS ARE REQUIRED TO MAKE ANNUAL MEMBERSHIP FEES UNTIL THEY HAVE REACHED LIFE MEMBERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERS OF THE ASSOCIATION. ANY MEMBER IN GOOD STANDING IS ELIGIBLE FOR NOMINATION. SUCH NOMINATION MUST BE MADE IN WRITING AND BE ENDORSED BY AT LEAST 10 MEMBERS OF THE ASSOCIATION. IN THE EVENT OF A VACANCY CAUSED BY DEATH, RESIGNATION OR OTHER CAUSE, THE BOARD SHALL ELECT A SUCCESSOR TO SERVE UNTIL THE NEXT ANNUAL MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO THE BYLAWS MUST BE APPROVED BY THE MEMBERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT REVIEWS THE FEDERAL FORM 990 FOR COMPLETENESS AND ACCURACY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FEDERAL FORMS 1024 AND 990 ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
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