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        <ExplanationTxt>THE TAX RETURN PREPARER SENDS TO THE BOARD OF DIRECTORS A DRAFT COPY OF THE COMPLETED TAX RETURN FOR REVIEW AND COMMENT. AFTER THE BOARD OF DIRECTORS APPROVE THE RETURN, THEY NOTIFY THE TAX PREPARER AND A FINAL VERSION OF THE TAX RETURN IS SENT TO THE EXECUTIVE DIRECTOR FOR SIGNATURE, AND THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATIONS EXECUTIVE DIRECTOR, OFFICERS OR KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS AFTER RESEARCHING AND OBTAINING COMPARABLE DATA.</ExplanationTxt>
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