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      <PublicationsOrBroadcastInd>0</PublicationsOrBroadcastInd>
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        <FormAndLineReferenceDesc>PART II-B, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOBBYING EXPENDITURES CONSIST OF TRAVEL AND STAFF TIME FOR VISITING WASHINGTON D.C. TWICE A YEAR AND ATTENDING VARIOUS MEETINGS HELD IN THE STATE OF MICHIGAN.</ExplanationTxt>
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        <ExplanationTxt>IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION FOR THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR SHALL BE ELECTED BY THE BOARD OF DIRECTORS, AT THE ANNUAL MEETING OF DIRECTORS, TO SERVE UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN ELECTED AND SHALL HAVE QUALFIIED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS RECEIVED BY THE ORGANIZATION'S CONTRACT ACCOUNTANT AND EXECUTIVE DIRECTOR WHO REVIEW THE RETURN FOR ACCURACY. UPON THE EXECUTIVE DIRECTOR'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS IN ELECTRONIC FORMAT AND SPECIFICALLY OUR BOARD TREASURER. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND TO NOTIFY THE BOARD OF ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR. UPON JOINING, THE BOARD MEMBERS REVIEW THE POLICY AND GIVE A STATEMENT. BOARD MEMBERS ARE REQUIRED TO REVIEW THEIR STATUS AND ANY POTENTIAL CONFLICTS ON AN ANNUAL BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERSONNEL COMMITTEE OF THE BOARD CONDUCTS A REVIEW TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY BASED ON THE ACHIEVEMENT OF MEASURABLE OBJECTIVES. COMPENSATION IS DETERMINED FROM INFORMATION GATHERED ON INDUSTRY PAY RATES (MICHIGAN NON-PROFIT SALARY SURVEY), YEARS OF SERVICE, ACCOMPLISHMENTS AND OTHER CRITERIA DEVELOPED BY THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE. THE 990 IS PUBLIC INFORMATION THROUGH THE MICHIGAN ATTORNEY GENERAL'S OFFICE.</ExplanationTxt>
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