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        <ExplanationTxt>THE FEDERATION IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE FEDERATION HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FEDERATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEDERATION EXERCISES DUE DILIGENCE PRIOR TO PROVIDING GRANTS AND OTHER ASSISTANCE. GRANTS AND OTHER ASSISTANCE ARE ISSUED OR DISBURSED FOR THE GENERAL USE OF THE ORGANIZATIONS AND INDIVIDUALS THAT RECEIVE THEM. ALL GRANTS AND OTHER ASSISTANCE ARE APPROVED BY THE EXECUTIVE BOARD AND DOCUMENTED IN THE EXECUTIVE BOARD MINUTES. DOCUMENTATION FOR ALL GRANTS AND OTHER ASSISTANCE IS RETAINED AT THE FEDERATION'S OFFICE. THERE IS NO ADDITIONAL MONITORING ONCE A CONTRIBUTION IS MADE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART II - SIGNATURE</FormAndLineReferenceDesc>
        <ExplanationTxt>CARRIE KYUNG BECAME PRESIDENT OF THE ST. PAUL FEDERATION OF EDUCATORS AFTER YEAR END, AS A RESULT OF THIS CHANGE CARRIE WILL BE SIGNING THIS FORM 990.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEDERATION IS COMPOSED OF ACTIVE MEMBERS WORKING WITHIN THE JURISDICTION OF THE FEDERATION. MEMBERSHIP IN THE FEDERATION IS ACCORDED TO APPLICANTS FOLLOWING RECEIPT OF THEIR APPLICATION. MEMBERSHIP SHALL BE CONTINUOUS UNTIL A LETTER OF RESIGNATION IS RECEIVED BY THE FEDERATION OFFICE OR UNTIL ACTION IS TAKEN BY THE EXECUTIVE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY IS THE EXECUTIVE BOARD. THE BOARD IS ELECTED BY THE GENERAL MEMBERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEDERATION'S BYLAWS MAY BE ALTERED OR AMENDED AT A REGULAR MEETING OF THE MEMBERSHIP BY A MAJORITY VOTE OF THE MEMBERS PRESENT. THE PROPOSED BYLAW AMENDMENT MUST BE PUBLISHED IN A SPECIAL BULLETIN AND DISTRIBUTED TO ALL MEMBERS AT LEAST FIVE BUSINESS DAYS PRIOR TO THE MEMBERSHIP MEETING AT WHICH THE VOTE WILL TAKE PLACE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT REVIEWS AND APPROVES FORM 990 PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS, DIRECTORS AND KEY EMPLOYEES REVIEW THE CONFLICT OF INTEREST POLICY AT THE START OF EACH YEAR AND EACH INDIVIDUAL IS REQUIRED TO DISCLOSE ANY CONFLICTS OR POTENTIAL CONFLICTS. IF SO, THEY ARE ASKED TO IDENTIFY THEM IN DETAIL.</ExplanationTxt>
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        <ExplanationTxt>ALL OFFICERS AND DIRECTOR OF STAFF ARE COMPENSATED THROUGH EMPLOYEE REVIEW AND EXECUTIVE BOARD ACTION/APPROVAL AND/OR CONTRACTUALLY. COMPENSATION IS DETERMINED DURING THE ANNUAL BUDGET PROCESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FEDERATION POSTS ITS CONSTITUTION, FINANCIAL POLICY AND ELECTION POLICY ON THE FEDERATION'S WEBSITE. THE FEDERATION MAKES ALL OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS UPON REQUEST AT THE FEDERATION'S OFFICE IN ST. PAUL, MN.</ExplanationTxt>
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