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        <ExplanationTxt>RESOURCE OVERSIGHT &amp; GUIDANCE SERVICES, INC PROVIDES SOCIAL SECURITY REPRESENTATIVE PAYEE AND VA FIDUCIARY SERVICES TO OVER 2,500 MENTALLY ILL CLIENTS WHO ARE UNABLE TO MANAGE THEIR BENEFITS AND WHO DO NOT HAVE ANYONE ELSE ABLE TO ASSIST. WE ENSURE FINANCIAL STRUCTURE, CONSISTENCY AND STABILITY IN A CARING AND PROFESSIONAL MANNER FOR OUR CLIENTS. EVERY MONTH, WE DISBURSE OVER 3.2 MILLION DOLLARS CONSISTING OF THOUSANDS OF PAYMENTS IN A TIMELY MANNER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESIDENT REVIEWS RETURNS PAGE BY PAGE WITH CPA PREPARER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE SCH O</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>RESOURCE OVERSIGHT &amp; GUIDANCE SERVICES, INC PROVIDES SOCIAL SECURITY REPRESENTATIVE PAYEE AND VA FIDUCIARY SERVICES TO OVER 2,100 MENTALLY ILL CLIENTS WHO ARE UNABLE TO MANAGE THEIR BENEFITS AND WHO DO NOT HAVE ANYONE ELSE ABLE TO ASSIT. WE ENSURE FINANCIAL STRUCTURE, CONSISTENCY AND STABILITY IN A CARING AND PROFESSIONAL MANNER FOR OUR CLIENTS. EVERY MONTH, WE DISBURSE OVER 2.6 MILLION DOLLARS CONSISTING OF THOUSANDS OF PAYMENTS IN A TIMELY MANNER.</ExplanationTxt>
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</Return>