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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FUND FILES AN ANNUAL FORM 990 AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE FUND. THE FUND HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). THE FUND ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE FUND'S TAX POSITIONS AND CONCLUDED THAT THE FUND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE FUND IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2022.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE NEWBURGH TEACHERS ASSOCIATION INCLUDE TEACHERS, TEACHING ASSISTANTS, SUBSTITUTE TEACHERS AND RETIREES OF THE NEWBURGH ENLARGED CITY SCHOOL DISTRICT.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE NEWBURGH TEACHERS ASSOCIATION, A RELATED ORGANIZATION, MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY, WHICH IS ALSO THE GOVERNING BODY OF THE NEWBURGH TEACHERS ASSOCIATION BENEFIT TRUST FUND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF FORM 990 WAS MADE AVAILABLE TO THE BOARD OF TRUSTEES BEFORE IT WAS FILED. THE FORM 990 WAS REVIEWED AND APPROVED BY THE TRUSTEES DURING A MEETING OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF THE FUND ADMINISTRATOR OF THE NEWBURGH TEACHERS ASSOCIATION BENEFIT TRUST FUND IS DETERMINED THROUGH CONTRACT NEGOTIATIONS BETWEEN THE FUND ADMINISTRATOR AND THE CHAIRPERSON OF THE NEWBURGH TEACHERS ASSOCIATION BENEFIT TRUST FUND. AN AGREED-UPON CONTRACT BETWEEN THESE TWO INDIVIDUALS IS THEN PRESENTED FOR REVIEW, APPROVAL AND RATIFICATION BY THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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          <BusinessNameLine1Txt>NEWBURGH TEACHERS ASSN BLDG CORP</BusinessNameLine1Txt>
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</Return>