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        <ExplanationTxt>AT A MEETING OF THE BOARD OF DIRECTORS OF THE MASSACHUSETTS ARBORIST ASSOCIATION, THE MEMBERS ARE PROVIDED A COPY OF THE FORM 990 TO BE FILED FOR THEIR REVIEW. ANY COMMENTS OR CORRECTIONS ARE DISCUSSED AND ANY NECESSARY CHANGES TO THE FORM 990 ARE MADE PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE BOARD OF DIRECTORS OF THE MASSACHUSETTS ARBORISTS ASSOCIATION ARE REQUIRED ON AN ANNUAL BASIS TO REVIEW AND SIGN A CODE OF ETHICS POLICY WHICH INCLUDES A DISCLOSURE OF ANY CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S FORM 990 AS WELL AS ITS CONFLICT OF INTEREST POLICY ARE AVAILABLE AT THE OFFICES OF MASSACHUSETTS ARBORIST ASSOCIATION AT 8D PLEASANT STREET SOUTH, NATICK, MA 01760. THIS INFORMATION WILL ALSO BE MAILED UPON REQUEST AFTER RECEIVING PAYMENT FOR CHARGES FOR COPYING AND POSTAGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS 6,800. BANK AND CREDIT CARD FEES 6,500. MEMBERSHIP 5,648. MCA EXPENSES 3,258. MARKETING/CONSULTING 1,279. TELEPHONE 674. ARBOR DAY 565. SCHOLARSHIP 500.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
