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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. Additionally, it does not generate business income unrelated to its exempt purpose and therefore has made no provision for income taxes or uncertain tax positions in the financial statements. There are no federal or state tax audits of the organization in progress and NCECF believes it is not subject to tax examinations for fiscal years prior to 2016.</ExplanationTxt>
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          <CityNm>Pittsboro</CityNm>
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      <RecipientTable>
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        <USAddress>
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          <CityNm>Chapel Hill</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants are awarded after a committee reviews all applications. Awardees subsequently provide written reports on the use of the grant funds.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>Before election or hiring, board members and senior management are required to sign a disclosure form listing any potential conflicts of interest. Periodically, board members are reminded of their duty to disclose potential conflicts as soon as they arise.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>The board of directors delegates hiring and other personnel responsibilities to a sub-committee. Executive Director salary and benefits are reviewed annually and compensation is determined based on the budget, performance, and comparability data gleaned from various sources including Guidestar.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>See above.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is available at Guidestar.org and also from the organization upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available from the organization upon written request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>