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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES PROVIDES GUIDANCE ON HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). IERF, INC. BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT IMPACT ITS FINANCIAL STATEMENTS.</ExplanationTxt>
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        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS FIRST REVIEWED BY THE TREASURER. IT IS THEN PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IERF HAS A WRITTEN CONFLICT OF INTEREST POLICY. A COPY OF THE POLICY IS ANNUALLY GIVEN TO ALL STAFF, BOARD MEMBERS, AND OFFICERS TO READ AND CERTIFY. THE BUSINESS MANAGER MONITORS THE COMPLIANCE OF THE POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS DETERMINES THE SALARY FOR THE EXECUTIVE DIRECTOR AND THEY SET THE SALARY BUDGET FOR ALL OTHER OFFICERS AND STAFF. THE EXECUTIVE DIRECTOR THEN SETS THE SALARY FOR THE OFFICERS AND STAFF BASED ON THE BUDGET.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>IERF MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>