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      <SupplementalInformationDetail>
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        <ExplanationTxt>990 is sent for review to two board members that are on the finance committee at Bethany Land Institute USA LTD</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, conflict of interest policy and financial statements are available to the public upon request.</ExplanationTxt>
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