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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTA is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. ACTA 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).Generally accepted accounting principles provide accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. ACTAs returns are subject to examination byfederal and state taxing authorities, generally for three to four years, respectively, after they are filed.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization received requests for funds from applicants via written requests based on criteria established in its published guidelines. The applicants describe the proposed usage of requested funds in their proposals. The applicants are then ranked by a panel of impartial experts and grants are awarded based on the applicant score after our organization's board approves the grants. Allocable funds are then assigned, based on the available pool of funds assigned to our organization, and monitored through periodic reports, site visits, written reports by grantees and follow up with recipients.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization utilizes professional services, per contract or written agreement, with prior board directors, employees, family members of employees, board members, and executive director. These agreements or contracts are approved by the entire board, with the interested party abstaining from the vote.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A complete copy of the information returns of the 990 are provided to all members of the governing body before it's filed.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each time a conflict arises (or may arise) the appropriate board member or employeeexplains the possible conflict and abstains from any decision.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Employee reviews are conducted annually to determine pay structure and benefits. The salary of the Executive Director is set by the Board of Directors while other employee salaries are set by the Executive Director. The staff/employees of the organization (including the executive director) do not participate in the actual compensation review meeting and approval by the board of directors.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization discloses its financial data upon request during regular business hours. In addition, the organization provides its financial and management data towww.guidestar.org and DataArts (formerly known as the Cultural Data Project) via their Cultural Data Profile online survey at www.culturaldata.org.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part XII Financial Statements and Reporting</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization is currently undergoing their financial statement audit at the time of this filing.</ExplanationTxt>
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