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        <ExplanationTxt>THE 2016 COLUMN ON SCHEDULE A, PART II REPRESENTS THE SHORT TAX YEAR BEGINNING JANUARY 1, 2017 AND ENDING JUNE 30, 2017.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization is not classified as a private foundation and is exempt from federal and state income taxes under section 501(c)(3) of the Internal Revenue Code and related State Code. The Organization is considered a publicly supported organization. The Financial Accounting Standards Boards prescribes a recognition threshold and a measurement attribute for financial statement recognition of tax positions taken or expected to be taken on a tax return. Management has evaluated its uncertain tax positions and related income tax contingencies and does not believe any material uncertain tax positions exist.</ExplanationTxt>
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        <ExplanationTxt>Preparation of the Organizations 990 is conducted by our outside accounting firm, Sutro Li. Sutro Li coordinates with ACLEDs finance team to prepare the 990 document. Once initially approved by the finance team, it is shared, explained, and any questions are addressed from the Board of Directors, and Financial Advisory board. Once approved, Sutro Li transmits the 990 on ACLEDs behalf to the IRS.</ExplanationTxt>
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