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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Heads Collegiate Forum has three classes of members. Active members must be employed as an independent day school head to be elected to HCF and they remain active members as long as they are an active head. Active members vote, pay dues, and may attend the annual conference. Active members are limited to 100. Once an active member reaches retirement age, the member is elected as an honorary member for life. Honorary members do not vote or pay dues, but they may attend the annual conference. Honorary members are unlimited. Associate members are not actively employed as a day school head but are not retirement age and thus are not eligible for honorary membership. Associate members continue to be engaged in HCF and independent schools and are elected for 5 year terms. Associate members pay dues, vote, and may attend the annual conference. Associate members are unlimited.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The active and associate members of Heads Collegiate Forum annually elect the governing body.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Treasurer provides a copy of the annual tax return to each trustee for review and comment.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Head Collegiate Forum's governing documents, tax return and publicly disclosed financial reports are made available to the public during the tax year by request. Requests may be submitted to any of the governing body.</ExplanationTxt>
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