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        <ExplanationTxt>SCDA FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. SCDA HAS DETERMINED THAT IT IS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020.</ExplanationTxt>
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        <ExplanationTxt>OTHER PROGRAM SERVICES 4: ALL OTHER PROGRAM EXPENSES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CENTER FOR ASSOCIATION RESOURCES IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF TEH ORGANIZATION IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCING AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>PER THE ORGANIZATION'S BYLAWS REGULAR MEMBERSHIP IS OPENT TO DENTISTS, DENTAL HYGIENISTS AND OTHER ORAL HEALTHCARE PROFESSIONALS WHO PRACTICES, TEACHES, CONSULTS OR ADMINISTERS WITHIN THE AREA OF SPECIAL CARE DENTISTRY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A COPY OF THE RETURN IS PROVIDED TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION AND THE ORGANIZATION'S MANAGEMENT COMPANY FOR REVIEW. THE RETURN IS REVIEWD BY CHECKING THAT AMOUNTS SHOWN ARE ACCURATE AND COMPLETE. ANY DISCREPANCIES ARE DISCUSSED BEFORE THE RETURN IS FILED. ONCE THINGS ARE CLEARED, RETURN IS FILED WITH PROPER AUTHORITIES.</ExplanationTxt>
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