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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>VALLEY IMPROVEMENT ASSOCIATION, (VIA) IS A NON-PROFIT CORPORATION ESTABLISHED FOR THE BENEFIT OF MEMBERS, WHO BY DEFINITION ARE SUBJECT TO AN ANNUAL ASSESSMENT TO VIA. THE ORGANIZATION'S PURPOSE, IS TO ENCOURAGE THE DEVELOPMENT OF PROPERTY IN SOUTH EASTERN VALENCIA COUNTY THROUGH WELL PLANNED RESIDENTIAL, COMMERCIAL, RECREATIONAL AND INSTITUTIONAL DEVELOPMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VIA IS A MEMBERSHIP ORGANIZATION WITH APPROXIMATELY 3,100 PROPERTY OWNERS OF MORE THAN 8,000 LOTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>VIA HAS A NOMINATING COMMITTEE THAT IS MADE UP OF TWO MEMBERS OF THE BOARD OF DIRECTORS AND ONE PROPERTY OWNER WHO IS A MEMBER OF THE ORGANIZATION BY VIRTUE OF THEIR PROPERTY OWNERSHIP. THE NOMINATING COMMITTEE IS RESPONSIBLE TO PREPARE A SLATE OF CANDIDATES FOR THE OPEN INDEPENDENT POSITIONS ON THE BOARD. THE BALLOT IS THEN SUBMITTED TO THE MEMBERSHIP WHO VOTE ON THE CANDIDATES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND PRESIDENT OF THE ORGANIZATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY ALL EMPLOYEES AND BOARD MEMBERS. MANAGERS ARE RESPONSIBLE FOR MANAGING THEIR STAFF AND MONITORING INTEGRITY AND ETHICAL VALUES. PROCESSES AND PROCEDURES ARE IN PLACE TO ASSIST WITH COMPLIANCE OF CODE OF CONDUCT. PERIODICAL STAFF MEETINGS ARE HELD TO ADDRESS ANY ISSUES OR INFORM STAFF OF ANY NECESSARY BUSINESS INFORMATION, INCLUDING POLICY CHANGES OR UPDATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE REVIEW PROCESS IS PERFORMED BY THE CHAIRMAN OF VIA'S BOARD OF DIRECTORS AND THE BOARD OF DIRECTORS. THE CEO AND OTHER OFFICERS/KEY EMPLOYEES ARE EVALUATED BASED ON THE ORGANIZATION'S GOALS AND OBJECTIVES AND IF THEY HAVE BEEN MET FOR THE PERIOD UNDER REVIEW. THE CHAIRMAN WILL SEND THE CEO A NOTICE IN MEMO FORM ADDRESSING THE GOALS AND OBJECTIVES AND INDICATING IF THESE ITEMS WERE SUCCESSFULLY COMPLETED. THE CEO WILL REPLY OR SUBMIT A REBUTTAL IF NECESSARY BEFORE A FINAL DECISION IS MADE. THE CHAIRMAN IS ALSO RESPONSIBLE FOR PERFORMING COMPARISIONS WITH OTHER NON- PROFIT ORGANIZATIONS. AFTER REVIEWING THE CEO'S PERFORMANCE AND COMPARING HIS SALARY TO OTHER NON-PROFIT ORGANIZATIONS, THE CHAIRMAN WILL MAKE A DECISION TO INCREASE, DECREASE, OR ADD ADDITIONAL BENEFITS TO THE CEO'S COMPENSATION PACKAGE. THE CHAIRMAN'S DECISION IS THEN PRESENTED TO THE BOARD OF DIRECTORS AND THE BOARD OF DIRECTORS VOTES TO ACCEPT THE PROPOSED ANNUAL BUDGET WHICH INCLUDES ALL MANAGEMENT DECISIONS REGARDING PERSONNEL COMPENSATION INCLUDING THE COMPENSATION OF THE CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND KEY EMPLOYEES ARE EVALUATED BASED UPON THE ORGANZATON'S GOALS AND OBJECTIVES AND WHETHER THEY HAVE BEEN MET. THE CEO EVALUATES COMPENSATION LEVELS IN A MANNER SIMILAR TO PROCEDURE DESCRIBED IN LINE 15A. THE COMPENSATION PACKAGES ARE PRESENTED TO THE BOARD OF DIRECTORS WITH THE ANNUAL BUDGET FOR THE BOARD'S APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
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          <BusinessNameLine1Txt>MANZANO CONSERVATION FOUNDATION</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>MANZANO CONSERVATION FOUNDATION</BusinessNameLine1Txt>
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        <TransactionTypeTxt>O</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>NOT DETERMINED-NOMINAL</MethodOfAmountDeterminationTxt>
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