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      <Desc>GENERAL PROGRAM: OPENING ACT WAS FOUNDED TO ADDRESS A CLEAR NEED FOR TEENS ATTENDING THE MOST UNDERSERVED PUBLIC HIGH SCHOOLS IN NEW YORK CITY TO FEEL A GREATER SENSE OF EMPOWERMENT AND PURPOSE IN LIFE. THEIR VISION IS TO OFFER AN ACCESSIBLE HIGH-QUALITY ARTS EDUCATION PROGRAM TO THE CITY'S MOST UNDERSERVED STUDENTS - THOSE WHO COULD BENEFIT THE MOST FROM THEIR PROGRAM. SINCE ITS FOUNDING, OPENING ACT HAS REACHED MORE THAN 8,000 TEENS ATTENDING MORE THAN 70 HIGH SCHOOLS ON 32 EDUCATIONAL CAMPUSES IN BROOKLYN, MANHATTAN, QUEENS, AND THE BRONX. OPENING ACT'S CORE AFTER SCHOOL THEATER PROGRAM (ASTP) USES THEATER TRAINING TO HELP YOUNG PEOPLE IN UNSTABLE SCHOOL ENVIRONMENTS DEVELOP THEIR LEADERSHIP AND COLLABORATION SKILLS. THEIR INNOVATIVE, HIGH QUALITY, FREE, THEATER PROGRAMMING EMPLOYS ITS SIGNATURE TOOLS OF IMPROVISATION, ACTING, AND ORIGINAL WRITING TO HELP YOUNG PEOPLE DEVELOP A GREATER SENSE OF EMPOWERMENT AND PURPOSE IN LIFE. TEENS IN GRADES 6-12 MAKE A VOLUNTARY COMMITMENT TO ATTEND THE 30 WEEKLY 2-HOUR SESSIONS. EACH PROGRAM SERVES APPROXIMATELY 25 STUDENTS, LED BY TEAMS OF 2-3 TEACHING ARTISTS INCLUDING ONE LEAD TEACHER WHO HAS HAD AT LEAST ONE FULL YEAR OF TRAINING AND IN-CLASSROOM EXPERIENCE WITH THE ORGANIZATION. THE CULMINATION OF EACH CORE AFTER SCHOOL PROGRAM IS AN ORIGINAL PRODUCTION, CREATED AND PERFORMED BY THE STUDENTS IN PROFESSIONAL THEATERS. OPENING ACT INTENTIONALLY TARGETS SCHOOLS LOCATED IN TRADITIONALLY UNDER-RESOURCED COMMUNITIES INCLUDING BROWNSVILLE, EAST NEW YORK, AND THE SOUTH BRONX. THEY SPECIFICALLY REACH OUT TO SCHOOLS WITH LOWER THAN AVERAGE GRADUATION RATES AND AN EVIDENT LACK OF THEATER PROGRAMMING. MANY OF THEIR PARTNERING SCHOOLS HAVE BEEN FLAGGED BY THE DEPARTMENT OF EDUCATION (DOE) AS "UNDER-PERFORMING", AND ARE AT RISK OF CLOSURE; THESE SITES LACK THE RESOURCES NEEDED TO PROVIDE THEIR STUDENTS WITH COMPREHENSIVE ARTS PROGRAMMING. THROUGH A PARTNERSHIP WITH DISTRICT 79, NYC DEPARTMENT OF EDUCATION'S ALTERNATIVE HIGH SCHOOL PROGRAM, OPENING ACT IS ALSO WORKING WITH SOME OF THE CITY'S MOST VULNERABLE YOUTH INCLUDING THOSE WHO ARE HOMELESS, TEEN PARENTS, OR FORMERLY INCARCERATED. KEY TO THEIR MISSION IS A STEADFAST COMMITMENT TO ENSURING THAT ALL OF THEIR PROGRAMS CONTINUE TO BE OFFERED FREE OF CHARGE TO BOTH SCHOOLS AND STUDENTS SO THAT THEY MAY REMAIN A CONSISTENT AND POSITIVE FORCE IN THEIR STUDENTS' LIVES, REGARDLESS OF FLUCTUATING SCHOOL BUDGETS AND PRIORITIES. OPENING ACT OFFERS ALL PARTICIPANTS OPPORTUNITIES TO DEVELOP SOCIAL EMOTIONAL COMPETENCIES-KEY INDICATORS OF LONG-TERM SUCCESS-SUCH AS POSITIVE SELF IDENTITY, SOCIAL SKILLS, AND SELF MANAGEMENT. THEY PROVIDE ANCILLARY PROGRAMMING DESIGNED TO SUPPORT STUDENTS AND ADDRESS THEIR CONCRETE NEEDS BEYOND THE ARTISTIC TRAINING THEY RECEIVE IN THE CORE AFTER SCHOOL PROGRAM - SERVICES THAT NOT ONLY REINFORCE AND DEEPEN THE CORE PROGRAMMING, BUT ENCOURAGE STUDENTS TO THINK MORE EXPANSIVELY ABOUT APPLYING THEIR NEWLY ACQUIRED SKILLS TO BUILD CAREERS AND TO PURSUE FURTHER LEARNING AND LEADERSHIP OPPORTUNITIES BEYOND THEIR FAMILIAR EVERYDAY ENVIRONMENT. THESE PROGRAMS INCLUDE THE STUDENT LEADERSHIP COMPANY AND THE SUMMER ARTS AND LEADERSHIP CONSERVATORY, AS WELL AS THE ACT 2: COLLEGE AND CAREER READINESS PROGRAM, WHICH FURTHER SUPPORTS PROGRAM PARTICIPANTS AS THEY NAVIGATE THE TRANSITION FROM HIGH SCHOOL INTO COLLEGE AND THE WORLD OF WORK. OPENING ACT ALSO RECOGNIZES AND HONORS ITS STUDENTS - THEY ARE SOME OF NYC'S MOST PASSIONATE, IMAGINATIVE, AND ENGAGING YOUNG PEOPLE WHO, WHILE STORY-RICH, ARE POORLY SERVED BY THE INEQUITABLE AND UNDER-RESOURCED PUBLIC EDUCATION SYSTEM. FROM BROOKLYN AND MANHATTAN TO THE BRONX AND QUEENS, THE STUDENT POPULATION INCLUDES IMMIGRANT YOUTH, NYC NATIVES, ENGLISH LANGUAGE LEARNERS, AND STUDENTS FROM FAMILIES WITH DEEP ROOTS IN THE COMMUNITIES INTO WHICH THE ORGANIZATION HAS BEEN INVITED. THEIR STUDENTS ARE PRIMARILY YOUNG PEOPLE OF COLOR (47% BLACK, 33% HISPANIC, AND 2% ASIAN); 57% ARE FEMALE, 41% ARE MALE, AND 2% ARE NON-BINARY. BEYOND THE DEMOGRAPHICS, THERE IS A SPECIAL KIND OF YOUNG PERSON WHO SELF-SELECTS TO PARTICIPATE IN THE ORGANIZATION'S PROGRAMMING: STUDENTS WHO ARE HUNGRY FOR OPPORTUNITIES NOT OTHERWISE AVAILABLE TO THEM. A 2018-2019 PROGRAM EVALUATION FOUND THAT 94% OF THE PARTICIPANTS STUDENTS ARE MORE MOTIVATED TO ATTEND SCHOOL AS A RESULT OF THEIR PARTICIPATION IN THE ORGANIZATION, AS SUPPORTED BY EVIDENCE COLLECTED FROM THE DEPARTMENT OF EDUCATION SHOWING THAT THE ORGANIZATION'S STUDENTS DEMONSTRATE A 15% HIGHER ATTENDANCE RATE THAN THEIR PEERS. WHILE MANY ORGANIZATIONS PROVIDE SHORT-TERM "ACCESS TO THE ARTS," OPENING ACT'S PROGRAMS GIVE STUDENTS A SENSE OF OWNERSHIP, COMMITMENT, AND COMMUNITY. AT THE OUTSET OF THE COVID-19 CRISIS IN EARLY SPRING 2020, OPENING ACT MOVED SWIFTLY TO DELIVER WEEKLY WORKSHOPS ONLINE, IN COLLABORATION WITH THE NEW YORK CITY DEPARTMENT OF EDUCATION. OPENING ACT IS COMMITTED TO REMAINING A CONSISTENT AND POSITIVE FORCE IN THEIR STUDENTS' LIVES DURING THIS UNPREDICTABLE TIME, AND CONTINUED ONLINE LEARNING THROUGH SPRING 2021 FOR ALL OF ITS PROGRAMS, MAINTAINING THE SAME HIGH-QUALITY OF PROGRAMMING THROUGHOUT.</Desc>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>KYM BLANCHARD</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ASHIA JOHNSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NIKKI CALLISTE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DREW GARRISON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARI GRANAT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAM HACKER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALI KAMIN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MAZA TIYI MYRIE</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>NICOLE KWAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JONATHAN SCHORR</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>IRA SCHRECK</PersonNm>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RAHUL TRIPATHI</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL CELLUPICA</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANNIE PARISSE</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <TotalReportableCompFromOrgAmt>121406</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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      <InvestmentIncomeGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>3804</ExclusionAmt>
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      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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      <RentalIncomeOrLossGrp>
        <RealAmt>0</RealAmt>
        <PersonalAmt>0</PersonalAmt>
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      <GainOrLossGrp>
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      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-62157</TotalRevenueColumnAmt>
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        <ExclusionAmt>-62157</ExclusionAmt>
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      <MiscellaneousRevenueGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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      <GrantsToDomesticIndividualsGrp>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>74472</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>15822</ProgramServicesAmt>
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      <InterestGrp>
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        <ManagementAndGeneralAmt>3712</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>3120</ManagementAndGeneralAmt>
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        <Desc>VENUE RENTALS</Desc>
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      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSES</Desc>
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      <OtherExpensesGrp>
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        <FundraisingAmt>9814</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>MATERIALS AND SUPPLIES</Desc>
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      <AllOtherExpensesGrp>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>8469</EOYAmt>
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        <EOYAmt>9894</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <CurrentTaxYearMinus1YearAmt>288</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3804</CurrentTaxYearAmt>
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      <PublicSupportPY170Pct>0.87268</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
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        </ContributorBusinessName>
        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <InvestmentEarningsOrLossesAmt>160</InvestmentEarningsOrLossesAmt>
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        <BeginningYearBalanceAmt>200061</BeginningYearBalanceAmt>
        <ContributionsAmt>0</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>100</InvestmentEarningsOrLossesAmt>
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      <TermEndowmentBalanceEOYPct>0</TermEndowmentBalanceEOYPct>
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        <OtherCostOrOtherBasisAmt>24342</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>14448</DepreciationAmt>
        <BookValueAmt>9894</BookValueAmt>
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        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>9894</TotalBookValueLandBuildingsAmt>
      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <TotalLiabilityAmt>0</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1262613</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>552</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>5100</DonatedServicesAndUseFcltsAmt>
      <RecoveriesPriorYearGrantsAmt>0</RecoveriesPriorYearGrantsAmt>
      <OtherRevenueAmt>45476</OtherRevenueAmt>
      <RevenueNotReportedAmt>51128</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1211485</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>0</InvestmentExpensesNotIncldAmt>
      <OtherRevenuesNotIncludedAmt>0</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1211485</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1532629</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>5100</DonatedServicesUseFcltsAmt>
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      <InvestmentExpensesNotIncld2Amt>0</InvestmentExpensesNotIncld2Amt>
      <OtherExpensesNotIncludedAmt>0</OtherExpensesNotIncludedAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE YEAR ENDED JUNE 30, 2020, THE ORGANIZATION RECEIVED A CONTRIBUTION IN THE AMOUNT OF $200,000 AS A ONE-TIME MATCHING GRANT FOR THE ORGANIZATION'S ENDOWMENT CAMPAIGN. THE DONOR DID NOT RESTRICT THE ENDOWMENT AND ALLOWED THE ORGANIZATION'S BOARD TO DESIGNATE AN INTERNAL ENDOWMENT FUND. ACCORDINGLY, THE ORGANIZATION ESTABLISHED THE BOARD-DESIGNATED ENDOWMENT (THE "ENDOWMENT") TO BUILD AND MAINTAIN AN ADEQUATE LEVEL OF NET ASSETS WITHOUT DONOR RESTRICTIONS TO SUPPORT THE ORGANIZATION'S DAY-TO-DAY OPERATIONS IN THE EVENT OF UNFORESEEN SHORTFALLS. THE ORGANIZATION MAINTAINS A SEPARATE BANK ACCOUNT FOR THE ENDOWMENT. SUCH FUNDS, INCLUDING ALL ALLOCABLE INVESTMENT INCOME ON THE ENDOWMENT, ARE REFLECTED AS NET ASSETS WITHOUT DONOR RESTRICTIONS - BOARD-DESIGNATED ENDOWMENT IN THE ACCOMPANYING FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. CURRENTLY, THE ORGANIZATION HAS NO OBLIGATION FOR ANY UNRELATED BUSINESS INCOME TAX. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED JUNE 30, 2022, 2021, AND 2020 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION HAS EVALUATED ITS CURRENT TAX POSITIONS AND CONCLUDED THAT AS OF JUNE 30, 2023, THE ORGANIZATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS: DIRECT COSTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS: DIRECT COSTS</ExplanationTxt>
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        <Event1Nm>VIRTUAL GALA</Event1Nm>
        <GrossReceiptsEvent1Amt>208895</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>203087</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>5808</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>607</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>32526</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>21881</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>0</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12951</OtherDirectExpensesEvent1Amt>
        <FoodAndBeverageOtherEventsAmt>0</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>0</EntertainmentOtherEventsAmt>
        <GrossReceiptsTotalAmt>208895</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>203087</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>5808</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>607</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>32526</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>21881</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12951</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>67965</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-62157</NetIncomeSummaryAmt>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
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        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>28</RecipientCnt>
        <CashGrantAmt>20915</CashGrantAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS ARE AWARDED WITH THE UNDERSTANDING THAT THE RECIPIENTS WILL USE THE FUNDS FOR THE APPROPRIATE PURPOSE.</ExplanationTxt>
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    <IRS990ScheduleO documentId="R000007" softwareId="22015720" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>AFTER MANAGEMENT REVIEWED AND APPROVED THE FORM 990, IT WAS SENT TO THE ENTIRE BOARD VIA EMAIL FOR A REVIEW PERIOD. AT THE END OF THE REVIEW PERIOD, THE BOARD MET AND DISCUSSED ANY COMMENTS ABOUT THE FORM 990 AND FORMALLY APPROVED THE DOCUMENT'S FILING AT THE END OF THE DISCUSSION. THE APPROVAL OF THE FORM 990 WAS DOCUMENTED IN THE MEETING'S MINUTES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICTS OF INTEREST ARE CONSISTENTLY MONITORED OVER TIME BY ANNUAL STATEMENTS DISCLOSING POTENTIAL INTERESTS SIGNED BY BOARD MEMBERS AND STAFF.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT IS MADE) BY THE BOARD COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). WHEN THE BOARD IS CONSIDERING COMPENSATION TO COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATE THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. ANY DISCUSSION AND ALL DECISIONS ARE DOCUMENTED IN BOARD MEETING MINUTES. THE SALARIES OF OTHER KEY EMPLOYEES ARE DETERMINED BY THE BOARD OF DIRECTORS. COMPARABLE DATA IS PRESENTED IN THE FORM OF THE SALARY SURVEY FROM THE NONPROFIT COORDINATING COMMITTEE OF NEW YORK. ANY DISCUSSION AND ALL DECISIONS ARE DOCUMENTED IN BOARD MEETING MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEDERAL FORMS 1023 AND 990, AND THE NY CHAR500 ARE AVAILABLE IN ACCORDANCE WITH FEDERAL AND STATE REGULATIONS. THE AUDITED FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE ON GUIDESTAR.</ExplanationTxt>
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</Return>
