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        <ExplanationTxt>PAID CONSULTANTS REPRESENTING THE ORGANIZATION ENGAGED IN DIRECT CONTACT WITH MEMBERS OF THE INDIANA GENERAL ASSEMBLY REGARDING FUNDING TO SUPPORT PUBLIC SAFETY TRAINING AND PUBLIC SAFETY TRAINING FACILITIES. THESE ACTIVITIES DID NOT COMPRISE A SUBSTANTIAL PART OF THE ORGANIZATION'S ACTIVITIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>MAAC'S MISSION IS TO DEVELOP AND MAINTAIN TRAINING OPPORTUNITIES FOR FIREFIGHTERS, POLICE OFFICERS, AND EMS. THIS WILL BE ACHIEVED THROUGH THE OFFERINGS OF COMBINED CLASSROOM AND PRACTICAL APPLICATION PROGRAMS THAT WILL PROVIDE ADVANCED LEVELS OF CRITICAL THINKING AND FUNCTIONING IN PREPAREDNESS AND RESPONSE. MOREOVER, MAAC FOUNDATION IS DEDICATED TO SUPPORTING AND MEETING THE NEEDS OF EXISTING INDIANA DISTRICT 1 TRAINING SITES, IN PARTNERSHIP WITH INDIANA DISTRICT 1 FIREFIGHTER TRAINING COUNCIL, TO EFFECTIVELY AND EFFICIENTLY PROVIDE FIRE SERVICE TRAINING TO ALL DISTRICT 1 FIREFIGHTERS, ENSURING THAT NATIONAL FIREFIGHTER STANDARDS ARE MET; QUALITY OF TRAINING AND EXPERIENCE OF FIRE INSTRUCTORS ARE SUFFICIENT; AND THAT THE CORE ELEMENTS AND FOUNDATION OF AN EFFECTIVE FIRE TRAINING SYSTEM IS ESTABLISHED AND MAINTAINED FOR FUTURE GENERATIONS OF FIREFIGHTERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION CONDUCTED CLASSROOM AND PRACTICAL TRAINING PROGRAMS TO FIREFIGHTERS, POLICE OFFICERS AND EMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT COPY OF THIS FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY FOR APPROVAL BEFORE FORM 990 WAS FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE POSSESSING POWERS DELEGATED BY THE BOARD, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IS AN "INTERESTED PERSON." IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF SUCH INTEREST AND PRESENT ALL THE MATERIAL FACTS RELATED THERETO TO THE BOARD OF DIRECTORS TO DETERMINE AND RULE AS TO WHEN A CONFLICT ARISES. THE PROCEDURE IN ADDRESSING A CONFLICT OF INTEREST IS AS FOLLOWS: AFTER THE DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST, THE PRESENTATION OF THE MATERIAL FACTS RELATED THERETO AND ANY DISCUSSION OCCURING IN CONNECTION THEREWITH, THE NON-INTERESTED PARTY REMAINING MEMBERS OF THE BOARD SHALL MEET TO DETERMINE AND RULE IF A CONFLICT OF INTEREST EXISTS. A: THE CHAIRPERSON OF THE BOARD MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR CONTRACTUAL ARRANGEMENT. B: AFTER EXERCISING DUE DILIGENCE, THE BOARD OR APPOINTED COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN, WITH REASONABLE EFFORT, A MORE ADVANTAGEOUS TRANSACTION OR CONTRACT FORM AN INDIVIDUAL OR ENTITY WHICH WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. C: IF A MORE ADVANTAGEOUS TRANSACTION OR CONTRACTUAL ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES WHICH DO NOT PRODUCE A CONFLICT OF INTEREST, THE BOARD OR APPOINTED COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE NON-INTERESTED MEMBERS, WHETHER THE TRANSACTION OR CONTRACTUAL ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE NON-INTERESTED PERSONS AND MEMBERS SHALL MAKE THEIR DECISION AS TO WHETHER THE TRANSACTION OR CONTRACTUAL ARRANGEMENT SHOULD BE ENTERED INTO. NON-DISCLOSURE OF A CONFLICT OF INTEREST A: IF THE BOARD OF DIRECTORS HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THEY SHALL INFORM THE INTERESTED PERSON OF THE BASIS FOR SAID BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B: IF, AFTER CONDUCTING A FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES OF THE NON-DISCLOSURE, THE BOARD DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THEY SHALL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>A THREE BOARD MEMBER COMMITTEE WAS AUTHORIZED BY THE BOARD OF DIRECTORS TO REVIEW AND SET COMPENSATION FOR THE EXECUTIVE OFFICER. THE REVIEW COMMITTEE USED COMPENSATION DATA FROM MORNINGSTAR TO REVIEW COMPENSATION FOR SIMILAR POSITIONS AT SIMILARLY SIZED ORGANIZATIONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE CORPORATE OFFICE UPON REQUEST.</ExplanationTxt>
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</Return>