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      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TAX RETURN IS REVIEWED BY THE BOARD MEMBERS PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REGULARLY MONITORS THE CONFLICT OF INTEREST POLICY. THE BOARD PROVIDES OPPORTUNITY FOR BOARD MEMBERS OR EMPLOYEES TO COME FORWARD IF THEY BELIEVE THERE IS A CONFLICT OF INTEREST ISSUE. THE BOARD THEN INVESTIGATES THE ISSUE AND TAKES APPROPRIATE ACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT AND CHAIRMAN OF THE BOARD USE COMPARABLE SALARY INFORMATION FROM OTHER NONPROFIT AGENCIES TO DETERMINE SALARIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS TAX RETURNS, GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 21:</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYMENTS TO AFFILIATES INCLUDE $5,333 PAID TO ACTS FULL GOSPEL CHURCH TO PARTIALLY REIMBURSE THE CHURCH FOR SALARIES, BENEFITS AND PAYROLL TAX PROVIDED BY THE CHURCH TO MEN OF VALOR ACADEMY. THE TOTAL VALUE OF THE DONATED SALARIES, BENEFITS AND PAYROLL TAX WAS $111,686 WHICH HAS BEEN EXCLUDED FROM NONCASH CONTRIBUTIONS AT FORM 990 PART VIII LINE 1 AND FUNCTIONAL EXPENSES AT FORM 990 PART IX. ACTS FULL GOSPEL CHURCH 1034 66TH STREET OAKLAND, CA 94621 FED ID: 10-0003552</ExplanationTxt>
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</Return>
