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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ENTERED INTO A MANAGEMENT CONTRACT WITH SMITHBUCKLIN. UNDER THE TERMS OF THIS CONTRACT, FCA MAKES PAYMENTS TO SMITHBUCKLIN WHICH COVER STAFF SALARIES AND OTHER OVERHEAD EXPENSES. THE FEES INCURRED BY FCA DURING 2022 WERE $120,000 FOR FINANCIAL MANAGEMENT AND ACCOUNTING SERVICES, MEMBERSHIP AND OPERATIONS SERVICES, AND INFORMATION TECHNOLOGY. SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF FCA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE IS THE ONLY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. NO EXECUTIVE COMMITTEE MEETINGS MINUTES WERE DOCUMENTED DURING 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR, THE PROGRAM MANAGER AND THE TREASURER REVIEW THE FORM 990 BEFORE IT IS SIGNED BY THE TREASURER AND FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
