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        <ContributorUSAddress>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION RECOGNIZES THE TAX BENEFIT OF AN UNCERTAIN TAX POSITION ONLY IF THE PLAN ADMINISTRATOR DETERMINES THAT IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERIT OF THE POSITION. THE PLAN'S ADMINISTRATOR HAS DETERMINED THAT THROUGH JUNE 30, 2024, THE ASSOCIATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE ACCOMPANYING FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP IS COMPRISED OF INDIVIDUALS WHO ARE, OR WERE AT ONE TIME, OFFICERS OF THE MANCHESTER, NEW HAMPSHIRE POLICE DEPARTMENT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS OF MANCHESTER POLICE RELIEF ASSOCIATION ARE ELECTED BY THE MEMBERS OF THE ASSOCIATION EVERY TWO YEARS. THERE IS ALSO A BOARD OF ELEVEN DIRECTORS AND THEY SERVE TERMS OF ONE, TWO, AND THREE YEARS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACCOUNTING FIRM PREPARES THE FORM 990 AND THE CLERK REVIEWS THE FORM BEFORE IT IS FILED. A COPY OF THE FORM 990 WAS ALSO PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING THE FORM.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST DISCLOSURE FORMS ARE DISTRIBUTED ANNUALLY. THE FORMS ARE CLOSELY MONITORED TO ENSURE ALL FORMS ARE RETURNED. THE FORMS ARE THEN REVIEWED BY THE CLERK OF THE ASSOCIATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED APPRECIATION OF INVESTMENTS 103,971.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS NOT CHANGED ITS PROCESS FROM THE PRIOR YEAR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VIII, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>INVESTMENT INCOME IS EXEMPT SINCE THE TRUST IS A EMPLOYEE PAY-ALL PLAN AS DESCRIBED UNDER CODE SECTION 419(A)(F)(5)(B).</ExplanationTxt>
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