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        <ExplanationTxt>THE COMMITTEE IS A NONPROFIT ORGANIZATION AS DESCRIBED UNDER SECTIONS 501(C) AND 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COMMITTEE ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES. MANAGEMENT OF THE COMMITTEE BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. WITH FEW EXCEPTIONS, THE COMMITTEE IS NOT SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATION BY TAX AUTHORITIES BEYOND THREE YEARS FROM THE FILING OF THOSE RETURNS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS DISTRIBUTED AT THE BI-ANNUAL MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD ADOPTED A CONFLICT OF INTEREST POLICY. THOSE INDIVIDUALS IN ANY DECISION MAKING CAPACITY MUST DISCLOSE ANY POTENTIAL CONFLICTS TO THE BOARD. MULTIPLE BIDS ARE OBTAINED TO ENSURE ALL TRANSACTIONS ARE AT FAIR MARKET VALUE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE EXECUTIVE COMMITTEE WHICH IS AN INDEPENDENT BODY. COMPARABILITY DATA IS DETERMINED BY REFERENCE TO DATA OBTAINED FROM THE COUNCIL OF BAR ADMISSIONS ADMINISTRATORS. ALL DECISIONS ARE DOCUMENTED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A COPY OF THE FORM 990 MAY BE OBTAINED FROM THE LOUISIANA SUPREME COURT.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE GOVERNING RULES AND CONFLICTS OF INTEREST POLICY ARE POSTED ON THE AGENCY'S WEBSITE. FINANCIAL INFORMATION MAY BE OBTAINED FROM THE LOUISIANA SUPREME COURT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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