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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>CLINICAL DIRECTORS NETWORK, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, CLINICAL DIRECTORS NETWORK, INC. QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509 (A)(1) OF THE INTERNAL REVENUE CODE.CLINICAL DIRECTORS NETWORK, INC. REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN PREVIOUSLY FILED INFORMATION RETURNS WITH REGARDS TO ISSUES AFFECTING ITS TAX EXEMPT STATUS, UNRELATED BUSINESS INCOME AND OTHER RELATED MATTERS. THE MANAGEMENT OF CLINICAL DIRECTORS NETWORK, INC. BELIEVES THAT IN THE EVENT OF AN EXAMINATION BY A TAXING AUTHORITY, THEPOSITIONS TAKEN BY IT WOULD PREVAIL SUCH AN EXAMINATION. ACCORDINGLY, CLINICAL DIRECTORS NETWORK, INC. HAS CONCLUDED THAT NO TAX BENEFITS OR LIABILITIES ARE REQUIRED TO BE RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS.CLINICAL DIRECTORS NETWORK, INC. FILES FORM 990 "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAXES", WHICH IS AN INFORMATION RETURN AND IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) GENERALLY FOR THREE (3) YEARS AFTER THE RETURN IS FILED. AS OF THE REPORT DATE, FEDERAL FORMS 990 FOR CALENDAR YEARS 2022 THROUGH 2024 ARE OPEN TO EXAMINATION BY THE IRS. NO RETURNS ARE CURRENTLY UNDER EXAMINATION BY THE IRS.</ExplanationTxt>
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        <PersonNm>ANDREA N DONALDSON</PersonNm>
        <TitleTxt>DIRECTOR OF CLINICAL AFFAIRS</TitleTxt>
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        <PersonNm>JONATHAN N TOBIN PHD</PersonNm>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A "DRAFT" COPY OF THE FORM 990 WAS SENT TO THE GOVERNING BOARD MEMBERS AND MANAGEMENT OF THE ORGANIZATION FOR THEIR REVIEW PRIOR TO ITS ISSUANCE AND FILING. THE BOARD WILL APPROVE THE 990 IN PERSON AT A BOARD MEETING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S POLICY IS TO PROVIDE FAIR COMPENSATION TO THE CEO AND TOP MANAGEMENT BASED ON SEVERAL FACTORS INCLUDING BUT NOT LIMITED TO: PERFORMANCE APPRAISAL OF THE CEO BY THE BOARD"MARKET RESEARCH" OF SALARIES FOR COMPARABLE POSITIONS, WHERE POSSIBLE AVOIDANCE OF CONFLICT OF INTEREST BY BOARD MEMBERS. FOR INSTANCE, IF A BOARD MEMBER IS A BENEFICIARY OF A GRANT WHICH IMPACTS DECISIONS REGARDINGCEO COMPENSATION, OR IF THAT MEMBER MAY BENEFIT FINANCIALLY FROM THE CEO'S COMPENSATION AGREEMENT, THE MEMBER SHOULD RECUSE HIMSELF/HERSELF FROM THE PROCESS.SHOULD COMPLY WITH IRS REGULATIONS.DETERMINATION OF COMPENSATION SHOULD BE TRANSPARENT.FREQUENCY: TO BE DETERMINED AS STIPULATED IN THE CEO EMPLOYMENT AGREEMENT/CONTRACT.COMPENSATION COMMITTEE: SHOULD BE COMPOSED OF EXECUTIVE COMMITTEE OF THE BOARD.COMPARABLES: COMMITTEE WILL REVIEW COMPARABLE SALARIES USING GUIDESTAR, OR OTHER SOURCES OF EXECUTIVE COMPENSATION. THIS COULD INCLUDE REVIEW OF U.S. FEDERAL FORM 990 REPORTS OF OTHER NON-PROFITS, OPINION OF AN INDEPENDENT CONSULTANT, INFORMAL CALLS TO OTHER NON-PROFIT ORGANIZATIONS.APPROVAL: THE CEO'S COMPENSATION MUST RECEIVE FINAL APPROVAL BY THE CDN BOARD OF DIRECTORS. THE PROCESS OF DETERMINATION OF THE CEO COMPENSATION IS THEN DOCUMENTED IN THE MINUTES OF THE BOARD GENERAL MEETING.</ExplanationTxt>
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