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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>NET ASSET ADJUSTMENT - TEMPORARY DIFFERENCES 40,541.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PART II:</FormAndLineReferenceDesc>
        <ExplanationTxt>BARBARA ELIAS-PERCIFUL SERVES AS EXECUTIVE DIRECTOR AND DIRECTOR OF LEGAL SERVICES. HER SALARY IS DIVIDED BETWEEN THESE TWO ROLES AT A SALARY RATE OF $72,500 AS EXECUTIVE DIRECTOR, AND $195,500 AS DIRECTOR OF LEGAL SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CAPITALIZED COSTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>PART 1 (LINES 17 AND 18), PART III (LINE 4A), PART IX STATEMENT OF FUNCTIONAL EXPENSES (LINE 11G): SOME OF THE SALARIES AND PROGRAMMING SERVICES HAVE BEEN CAPITALIZED AS A PORTION OF THE COST OF DEVELOPMENT OF THE ONLINE LEGAL RESOURCE CENTER AND ARE NOT REPORTED AS EXPENSES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>