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        <ExplanationTxt>THE ASSOCIATION ASSESSES ITS INCOME TAX POSITIONS FOR ALL YEARS SUBJECT TO EXAMINATION BASED ON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE REPORTING DATE. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED. THE ASSOCIATION BELIEVES IT DOES NOT HAVE, AND HAS NOT RECORDED, A LIABILITY FOR ANY UNCERTAIN TAX POSITIONS. THE ASSOCIATIONS TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR U.S. FEDERAL TAX PURPOSES FOR THREE YEARS AFTER THE FILING DATE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 3: THE FORM 1099 WAS ISSUED ON BEHALF OF THE ORGANIZATION BY ITS REPORTING AGENT, WESTERN PETROLEUM MARKETERS ASSOCIATION 87-0223789.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>MATT BERRY &amp; RON BERRY FAMILY &amp; BUSINESS RELATIONSHIP</ExplanationTxt>
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        <ExplanationTxt>THE RETURN IS PREPARED BY CPA FIRM AND A COPY IS PROVIDED TO WPMA WHO REVIEWS AND OVERSEES THE PREPARATION OF THE RETURN.</ExplanationTxt>
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        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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