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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>HERO has a tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Minnesota Statute 290.05. It has been classified an an organization that is not a private foundation under Section 509(a)(2) of the Internal Revenue Code and contributions by donors are tax deductible. Management believes there are no uncertain tax positions or unrelated business income.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Board members are required to complete a conflict of interest disclosure statement annually in February as part of the HERO governance process. HERO relies on the good character and ethics of its board members and officers to bring forward any situations that might be deemed a conflict of interest. Should apparent conflicts of interest arise (concerning officers, directors, or key employees) the President discusses the situation with the individual and determines whether there may be a conflict and, if so, brings it to the Board for discussion and possible action. In the case of employees, the President deals directly with the individual on any issue.</ExplanationTxt>
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