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      <AccountActivitiesOutsideUSGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule F, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule F, Part I, Line 2 - The only organizations we support are Chinese Reformed Theological Seminaries. We require that these Seminaries are recognized and supported by local Reformed and Presbyterian churches. We also require that these Seminaries have exempt status as a religious non-profit organizations in their own country, and that the laws of the country are adequate to ensure that funds we contributed are used for appropriate religious purposes. We also require that the missionaries we support are (1) ordained or licensed ministers of the Presbyterian churches and (2) teach at a Seminary we support. We also require that the Seminaries and missionaries we support provide us with adequate reeipts or records that show the money contributed to them has been spent for the purpose it was given. Finally, our executive director or another Board member physically visits the seminaries we support at least once every three years and at the time of the visit verifies in person that all funds which we contributed have been used for appropriate religious purposes. Friends of CRTS uses cash based accounting method to record the donor contributions and the expenses incurred from supporting the three missionaries, the seminaries, the CRTS library and student center project, the printing press, family counseling centers, church planting and other training activities. We also support a TV station (TV-CRTS) to provide resources to the churches throughout the Chinese speaking world.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule F, Part II, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>Cash based accounting method.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule F, Part II, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The seminary is a registered charity. The Reformed Press has two organizations there. The Press itself is registered as a regular Press in the country (not a charity). But they also have a non-profit called "Taiwan Reformation Translation Fellowship". The money we donate goes to this non-profit. More churches registered as charity were planted under the leaership of CRTS by their graduates in the past years. TV-CRTS is also a registed charity.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule F, Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>Cash based accounting method.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Other program services, detail in Schedule O Statement 1 below.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>All decisions are made and documented at the governing body (the Board) level.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Only the Executive Board member gets a copy of Form 990 before filing and the rest of the Board members will get a copy on the annual meeting.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, Financial statements are available upon request. Form 990 is available on own website and Guidestar.org.</ExplanationTxt>
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</Return>
