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        <FormAndLineReferenceDesc>PART IV, SECTION C, LINE:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS OF THE CORPORATION IS COMPOSED OF SEVEN (7) DIRECTORS. TWO OF THESE DIRECTORS ARE FROM TRANSITIONAL SERVICES, INC.. ONE FROM THE BOARD OF DIRECTORS AND THE OTHER IS THE DIRECTOR OF FINANCIAL SERVICES. TWO OF THE DIRECTORS ARE FROM MENTAL HEALTH SERVICES - ERIE COUNTY NORTHWEST CORP 1. ONE IS FROM THE BOARD OF DIRECTORS AND THE OTHER IS THE CHIEF FINANCIAL OFFICER OF THE CORPORATION. THE EXECUTIVE DIRECTORS OF EACH AGENCY AS WELL AS ONE ADDITIONAL BOARD MEMBER FROM TRANSITIONAL SERVICES INC., SHALL ALSO SERVE ON THE BOARD OF ETARIA, INC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CFO REVIEWS THE FORM 990 AND IT IS PRESENTED TO THE BOARD FOR ITS REVIEW.</ExplanationTxt>
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          <ZIPCd>14217</ZIPCd>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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