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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>TOP NOTCH IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED MAY 31, 2024 AND 2023. TOP NOTCH FILES U.S. FEDERAL AND STATE OF INDIANA INFORMATION TAX RETURNS. TOP NOTCH IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED MAY 31, 2021. MANAGEMENT BELIEVES THAT TOP NOTCH'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>CONFLICTS ARE MONITORED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THESE DOCUMENTS ARE NOT GENERALLY AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A/B</FormAndLineReferenceDesc>
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</Return>