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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COUNCIL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C) (3) OF THE INTERNAL CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAX ON INCOME RELATED TO ITS EXEMPT PURPOSE. ACCORDINGLY, NO INCOME TAX PROVISION HAS BEEN RECORDED. THE COUNCIL'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE IT WAS FILED. THE LLC, AS A SINGLE-MEMBER LLC, IS CONSIDERED A DISREGARDED ENTITY FOR INCOME TAX REPORTING PURPOSES. ACCORDINGLY, ITS ACTIVITY IS REPORTED ON THE COUNCIL'S TAX RETURN. ANY PROFIT GENERATED FROM ACTIVITIES UNRELATED TO THE COUNCIL'S EXEMPT PURPOSE COULD BE SUBJECT TO INCOME TAX. MANAGEMENT OF THE COUNCIL BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO APPOINTMENT AUTHORITY TO THE BOARD OF DIRECTORS AS WELL AS CHANGES TO ACCREDITATION STANDARDS MUST HAVE APPROVAL OF CERTAIN MEMBERS, AST AND ACS, AS DEFINED BY THE BY LAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION OF SURGICAL TECHNOLOGIES AND THE AMERICAN COLLEGE OF SURGEONS HAVE NON-MAJORITY APPOINTMENT AUTHORITY TO THE ARC/STSA BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WILL BE PRESENTED INITIALLY TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (PRESIDENT, VICE PRESIDENT, SECRETARY/TREASURER), AND THEN WILL BE PRESENTED ELECTRONICALLY FOR THE ENTIRE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ARC/STSA CONFLICT OF INTEREST POLICY DESCRIBES THE ACCREDITATION RESPONSIBILITIES OF THE MEMBERS AND VOLUNTEERS OF THE ARC/STSA . THE POLICY ENSURES BUSINESS AND ACCREDITATION DECISIONS ARE BASED SOLELY ON THE APPLICATION OF PROFESSIONAL JUDGMENT RELATED TO ORGANIZATIONAL ACTIVITIES. ARC/STSA VOLUNTEERS AND STAFF ANNUALLY REAFFIRM THEIR COMMITMENT TO THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY AS WELL AS MEET WITH CORPORATE COUNSEL TO DISCUSS CONFLICT OF INTEREST AND HOW TO AVOID THEM, AS WELL AS FIDUCIARY RESPONSIBILITIES TO THE ARC/STSA . MEMBERS ARE REQUIRED TO DECLARE POTENTIAL CONFLICTS PRIOR TO DISCUSSION AND DELIBERATION. MEMBERS ARE REQUIRED TO REFRAIN FROM ANY DISCUSSION OR VOTE ON A MATTER THAT HAS BEEN DETERMINED TO INVOLVE A POTENTIAL CONFLICT OF INTEREST.</ExplanationTxt>
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        <ExplanationTxt>USING EXTERNAL COMPENSATION STUDIES, THE BOARD PRESIDENT NEGOTIATES CONTRACT RENEWALS AND COMPENSATION WITH THE EXECUTIVE DIRECTOR, THEN VETS THE PROPOSED CONTRACT TO THE BOARD EXECUTIVE COMMITTEE FOR DISCUSSION AND APPROVAL.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION WILL PROVIDE COPIES OF REQUESTED DOCUMENTS UPON WRITTEN REQUEST. ALTERNATIVELY, DOCUMENTS ARE AVAILABLE DURING NORMAL BUSINESS HOURS WITH ADVANCED NOTIFICATION OF NO LESS THAN 30 DAYS.</ExplanationTxt>
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