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        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Pt X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>In accordance with ASC 740, Income taxes, the Organization must record the tax benefit associated with tax deductions taken for tax return purposes when it is more likely than not the position will not be sustained. This standard had no impact on the Organizations financial statements for the year ending December 31, 2023. The Organization does not believe there are any material uncertain tax positions and, accordingly, it has not recognized any liability for unrecognized tax benefits. For the year ended December 31, 2023, there were no interest or penalties recorded or included in the finacial statments.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The members of VCA are the Childrens Advocacy Centers, Special Investigative Units, and Multidisciplinary Teams in the State of Vermont that follow the criteria established by the National Childrens Alliance or the Vermont Special Investigation Units Grants Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Members serve as VCAs Board of Directors and are entitled to vote on matters relating to the Organization.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Members serve as VCAs Board of Directors and are entitled to vote on matters related to the Organization.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft of Form 990 is reviewed by the Executive Director and Treasurer with a final version, in PDF format, made available to the Board prior to filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members are required to complete a conflict of interest form annually with compliance monitored by the Executive Director.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>See above.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Governing documents, conflict of interest policy, and financial statements are available to the public upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Registration Fees 26025. 26025. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Books, sub., ref. materials 3787. 3787. 0. 0.</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>