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        <ExplanationTxt>THE FUND IS A NONPROFIT ORGANIZATION WHICH IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE STANDARDS REQUIRE AN ASSESSMENT OF THE FUND'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE THE CONTINUING VALIDITY OF ITS 501(C)(6) STATUS, POTENTIAL UNRELATED BUSINESS ACTIVITIES AND OTHER TAX POSITIONS THAT COULD RESULT IN INCOME TAXES TO THE FUND UPON EXAMINATIONS BY TAXING AUTHORITIES. IF THE FUND PRESENTED FINANCIAL STATEMENTS IN ACCORDANCE WITH US GAAP, ANY TAX BENEFITS ASSOCIATED WITH UNCERTAIN TAX POSITIONS THAT ARE IN EXCESS OF A REALIZATION THRESHOLD WOULD BE RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE FINANCIAL STATEMENTS, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND THEREFORE BELIEVES THAT THE FUND HAS NO EXPOSURE TO THE INCOME TAXES FROM UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SHEET METAL CONTRACTORS ASSOCIATION OF NORTHEASTERN PENNSYLVANIA INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>M</TransactionTypeTxt>
        <InvolvedAmt>180000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BASED ON PROGRAMS ADMIN</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>