Bluepath Service Dogs Inc.

“Jody Sandler. President/CEO and Caroline McCabe-Sandler, Vice President of Training have a spousal relationship.”

“BluePath Service Dogs (the Corporation) engaged an outside CPA to perform all accounting services and bookkeeping functions for the Corporation. The CPA prepares financial statements which are reviewed by another independent accounting firm. After the financial statements are reviewed, the outside CPA prepares the Form 990. A draft Form 990, was provided to the President and each Director of the Corporation by electronic mail prior to filing with the IRS. Each director was asked to review the draft Form 990 and provide comments or questions. The President, officers, and management of the Corporation were in frequent communication with the outside CPA by electronic mail and telephone to provide information, raise questions and provide comments on the Form 990 prior to filing with the IRS. After all questions and comments have been addressed, the final Form 990 is prepared and submitted to the President of the Corporation for his approval and signature. The Form 990 is then electronically filed with the IRS.”

“Each director, principal officer and member of a committee of the board of directors with delegated powers must annually sign a statement affirming that he or she has received a copy of the conflicts of interest policy, has read and understands the policy, and has has agreed to comply with the policy. All officers, directors and management employees must disclose any potential or actual conflict of interest to the board of directors, promptly upon learning of such potential or actual conflict. In the event that a director, officer or management employee has or proposes to enter into a transaction that would cause said person to be an interested person, or has a financial interest that is, or may be an actual or possible conflict of interest with the Corporation the interested person shall promptly disclose the existence of the financial interest and all material facts to the board of directors in order to permit the board of directors to consider the proposed transaction or arrangement. If the board of directors has reasonable cause to believe a director, officer or management employee has failed to disclose actual or possible conflicts of interest, it shall inform said person of the basis for such belief and afford him/her an opportunity to explain the alleged failure to disclose. If, after hearing said person's response and after making further investigation as warranted by the circumstances, the board of directors determines the person has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Any director may recuse himself or herself at any time from involvement in any decision or discussion in which the director believes he or she has or may have a conflict of interest, without going through the process for determining whether a conflict of interest exists.”

“The Corporation makes its Form 990 available for public inspection as required under Section 6104 of the Internal Revenue Code. The Form 990 is posted on Guidestar.org. In addition, the financial statements, articles of incorporation, Form 990, Form 1023, and by-laws are also available upon written request or by the calling the Corporation directly.”

“See Part III, Line 4a, as detailed in Schedule O.”