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        <ExplanationTxt>ARCS FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THEY ARE NOT REQUIRED TO RECORD A LIABILITY FOR ANY SUCH POSITIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ARCS' BOARD OF DIRECTORS IS COMPRISED OF AND ELECTED BY A VOTE OF ITS ACTIVE MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>AN AFFIRMATIVE VOTE OF TWO THIRDS OF ALL ACTIVE MEMBERS IS REQUIRED TO AMEND THE ARCS' CONSTITUTION OR BYLAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ARCS' 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS AND PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM WHEN THEY JOIN THE BOARD AND ANNUALLY THEREAFTER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ARCS' GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ARCS' BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE REVIEW OF ARCS' FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT.</ExplanationTxt>
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</Return>