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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The Commission on Accrediting (COA) has a support services agreement with the Association of Theological Schools (ATS) in which ATS provides personnel, operation, and facility services to COA. ATS charges COA for the direct cost of personnel provided to COA and for indirect support services for management, facility, and technology services.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>COA is a nonprofit membership organization. Membership in COA is open to schools that are members of ATS (EIN 56-2476876). As described in the COA bylaws, the members have the power to (1) adopt the dues structure, (2) elect the Board of Commissioners, and (3) adopt, maintain, modify, and revoke the COA Standards of Accreditation and Procedures for Accreditation and Membership.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>COA is a nonprofit membership organization. Membership in COA is open to schools that are members of ATS (EIN 56-2476876). As described in the COA bylaws, the members have the power to (1) adopt the dues structure, (2) elect the Board of Commissioners, and (3) adopt, maintain, modify, and revoke the COA Standards of Accreditation and Procedures for Accreditation and Membership.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>COA is a nonprofit membership organization. Membership in COA is open to schools that are members of ATS (EIN 56-2476876). As described in the COA bylaws, the members have the power to (1) adopt the dues structure, (2) elect the Board of Commissioners, and (3) adopt, maintain, modify, and revoke the COA Standards of Accreditation and Procedures for Accreditation and Membership.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The IRS Form 990 is provided to the entire Borad of Commissioners prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The COA has formally adopted a conflict of interest policy, which requires annual review and completion. The process is overseen by the Assistant Treasurer.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The COA makes its governing documents, conflict of interest policy, and audited financial statements available to the public upon request. These requests should be sent to Chris A Meinzer, Assistant Treasurer, 10 Summit Park Drive, Pittsburgh, PA 15275.</ExplanationTxt>
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          <CityNm>Pittsburgh</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
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      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
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      <ExplanationTxt>Additional time required for the board to review the 990 before filing</ExplanationTxt>
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