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        <FormAndLineReferenceDesc>Schedule A, Part I</FormAndLineReferenceDesc>
        <ExplanationTxt>By letter dated September 18, 2024, the Internal Revenue Service determined that Forum of Christian Leaders is a church because it is a public charity described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (the "Code"). As stated in that letter, Forum of Christian Leaders is not required to file Form 990. Notwithstanding Forum of Christian Leaders' Form 990 filing exemption, Forum of Christian Leaders has elected voluntarily to file Form 990 out of a desire to foster transparency and accountability. Forum of Christian Leaders' voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights or privileges that accompany its recognized status as a church. Forum of Christian Leaders continues to operate in all ways as a church described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code.</ExplanationTxt>
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        <ExplanationTxt>DESCRIPTION - MISC INCOME, COLUMN A - 897.0, COLUMN B - 3718.0, COLUMN C - 17052.0, COLUMN D - 1396.0, COLUMN E - 7760.0, COLUMN F - 30823.0;</ExplanationTxt>
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          <State>RESTRICTED</State>
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        <Desc>Due from FOCL UK</Desc>
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        <FormAndLineReferenceDesc>Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
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        <ExplanationTxt>Greg Pritchard, President, received gross-up payments to cover the tax liability on personally beneficial insurance policies. This was included in taxable compensation.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Housing allowance or residence for personal use</FormAndLineReferenceDesc>
        <ExplanationTxt>Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Greg Pritchard, President, and Tony Myrick, Secretary and VP of Strategy and Education met the qualifications for and received a ministerial housing allowance during the tax year.</ExplanationTxt>
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          <BusinessNameLine1Txt>Tom Drake</BusinessNameLine1Txt>
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        <RelationshipWithOrgTxt>Treasurer</RelationshipWithOrgTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 1a Delegate broad authority to a committee</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee shall be comprised of the officers and such other individuals as the Executive Committee shall appoint. The Executive Committee shall be the basic policy setting body of the corporation and may make all policy decisions allowed by law. Decisions of the Executive Committee shall be by majority vote of the members of the Executive Committee.</ExplanationTxt>
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        <ExplanationTxt>The Form 990 is prepared by an independent CPA firm. It is then reviewed in detail by the President and Vice President of Administration. A copy of the Form 990 is also provided to all board members prior to filing with the IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>Officers and board members sign an annual conflict of interest statement that is reviewed by the President. The Chairman reviews the President's signed statement. Should any potential conflict of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation for the President and the Secretary/VP of Strategy &amp; Education is approved by the independent members of the board. Comparability data is used, and the approval process is documented in the minutes.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b Process to establish compensation of other employees</FormAndLineReferenceDesc>
        <ExplanationTxt>See response for Part VI, Line 15a.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VIII, Line 11d Other Miscellaneous Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous Income - Total Revenue: 7760, Related or Exempt Function Revenue: 7760, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, General Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>By letter dated September 18, 2024, the Internal Revenue Service determined that Forum of Christian Leaders is a church because it is a public charity described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code (the "Code"). As stated in that letter, Forum of Christian Leaders is not required to file Form 990. Notwithstanding Forum of Christian Leaders' Form 990 filing exemption, Forum of Christian Leaders has elected voluntarily to file Form 990 out of a desire to foster transparency and accountability. Forum of Christian Leaders' voluntary decision to file Form 990 should in no way be interpreted as being inconsistent with its status as a church or be deemed a waiver of any of the rights or privileges that accompany its recognized status as a church. Forum of Christian Leaders continues to operate in all ways as a church described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code.</ExplanationTxt>
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</Return>