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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General Explanation Attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Alkylphenols &amp; Ethoxylates Research Council (APERC) PAID Barbara Losey Consulting Services(BLCS) $192,338 IN MANAGEMENT FEES FOR 2023. WE HAVE CONSIDERED BLCS TO FIT THE DEFINITION OF AN INDEPENDENT CONTRACTOR. THE 1099-NEC FIGURE ($192,338) IS BASED ON THE CASH METHOD OF ACCOUNTING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Management duties delegation Part VI line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>REGULATORY NETWORK INC. (RNI) WAS HIRED AS A MANAGEMENT COMPANY FOR THE FIRST PART OF 2023. BARBARA LOSEY CONSULTING SERVICES (BLCS) WAS HIRED AS A MANAGEMENT COMPANY FOR THE REST OF 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Organizational document changes Part VI line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Summary of Bylaw changesThe changes to the Bylaws expand the scope of APERC to include all alkylphenols and derivatives; to specifically include Trisnonylphenol phosphite (TNPP) within the APERC scope, which was previously excluded; and to provide for the formation of self-funded Work Groups. The revisions also add a new Article to provide for indemnification for Council Officers, Directors and Work Group members. The revised Bylaws also clarify the roles and responsibilities of the Executive Director and Chief Accounting Officer as a non-voting officer of the Council.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER COMPANIES HAVE REPRESENTATIVES OF THEIR COMPANIES SIT AS DIRECTORS ON THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER COMPANIES HAVE REPRESENTATIVES OF THEIR COMPANIES SIT AS DIRECTORS ON THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS AVAILABLE FOR REVIEW TO THE BOARD UPON COMPLETION BUT NOT NECESSARILY REVIEWED BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer director etc mailing address Part VI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>David Brassington, Director (Employee of SI Group) - 2750 Balltown Road, Schenectady, NY 12301Tom Jacobs, Director/Chair (Employee of Dow Chemical) 1803 Building, Washington Street, Midland, MI 48674Jodie Showers, Director (Employee of Dover Chemical) 3676 Davis Rd., Dover OH 44622</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYMENT FOR MANAGEMENT FEES IS REVIEWED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYMENT FOR MANAGEMENT FEES IS REVIEWED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND TAX RETURNS AVAILABLE TO THE PUBLIC AS REQUIRED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VII response or note to any other line in Part VII</FormAndLineReferenceDesc>
        <ExplanationTxt>David Brassington, Director (Employee of SI Group) - 2750 Balltown Road, Schenectady, NY 12301Tom Jacobs, Director/Chair (Employee of Dow Chemical) 1803 Building, Washington Street, Midland, MI 48674Jodie Showers, Director (Employee of Dover Chemical) 3676 Davis Rd., Dover OH 44622</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>ALKYLPHENOLS &amp; ETHOXYLATES RESEARCH COUNCIL (APERC) PAID REGULATORY NETWORK INC. (RNI) $59,589 IN MANAGEMENT FEES FOR FISCAL YEAR 2023. BARBARA LOSEY, EMPLOYEE OF RNI AND EXECUTIVE DIRECTOR OF APERC, ATTENDS ALL BOARD OF DIRECTORS MEETINGS AND ACTS AS CHIEF ACCOUNTING OFFICER FOR APERC. WE HAVE CONSIDERED RNI TO FIT THE DEFINITION OF AN INDEPENDENT CONTRACTOR. No 1099-MISC or 1099-NEC is issued to RNI since it is an S Corporation and a 1099-MISC or 1099-NEC is not required.Alkylphenols &amp; Ethoxylates Research Council (APERC) also PAID Barbara Losey Consulting Services(BLCS) $192,338 IN MANAGEMENT FEES FOR 2023. WE HAVE CONSIDERED BLCS TO FIT THE DEFINITION OF AN INDEPENDENT CONTRACTOR. THE 1099-NEC FIGURE ($192,338) IS BASED ON THE CASH METHOD OF ACCOUNTING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
