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        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FTI AND TO RECOGNIZE A TAX LIABILITY IF THE FTI HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE FTI IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FTI.</ExplanationTxt>
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      <SupplementalInformationDetail>
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            <BusinessNameLine1Txt>RANDALL ZUBRICK</BusinessNameLine1Txt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FINISHING TRADES INSTITUTE OF DISTRICT COUNCIL NO. 91'S FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT, WHO THEN FORWARDS THE RETURN TO THE FTI COORDINATOR FOR REVIEW. THE FTI COORDINATOR THEN PRESENTS THE RETURN TO A TRUSTEE FOR REVIEW AND SIGNATURE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUSTEES PERIODICALLY DETERMINE IF COMPENSATION AND PAYMENTS FOR GOODS AND SERVICES ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, WHICH REQUIRES THAT THESE PAYMENTS ARE REASONABLE AND MADE IN FURTHERANCE OF THE EDUCATIONAL PURPOSES OF THE ORGANIZATION.</ExplanationTxt>
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        <ExplanationTxt>THE FINISHING TRADES INSTITUTE OF DISTRICT COUNCIL NO. 91'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>THE FINISHING TRADES INSTITUTE OF DISTRICT COUNCIL NO. 91'S GOVERNING BODY IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHO PERFORMS THE AUDIT.</ExplanationTxt>
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