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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>MISSION IT IS THE MISSION OF NACER, USA TO: RAISE FUNDS THROUGH CHURCHES, INDIVIDUALS AND OTHER ORGANIZATIONS FOR THE SUPPORT OF THE CHILDRENS HOMES DAILY NEEDS AND PROJECTS. FACILITATE TRAVEL AND COORDINATION OF GROUPS AND INDIVIDUALS FOCUSING ON PROJECTS AND MINISTRY TO THE CHILDRENS HOMES. CARE FOR THE PHYSICAL, MEDICAL AND SPIRITUAL NEEDS OF CHILDREN, ADMINISTRATORS AND THE STAFF OF THE CHILDRENS HOMES. PROVIDE EDUCATIONAL SUPPORT AND GUIDANCE COUNSELING FOR THE CHILDREN. OVERSEE AND COORDINATE WITH OTHER MISSIONARY ORGANIZATIONS FOR SHORT TERM AND LONG TERM MISSIONARIES TO THE CHILDRENS HOMES. RECRUIT AND COORDINATE WITH CHRISTIAN SCHOOLS AND UNIVERSITIES FOR SHORT TERM MISSIONS OUTREACH TO THE CHILDRENS HOMES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>FORM 990, PART VI</ReturnReference>
        <Explanation>SECTION B POLICIES - IN MAY, 2011 THE BOARD OF DIRECTORS ADOPTED A CONFLICT OF INTEREST POLICY, A WHISTLEBLOWER POLICY AND A DOCUMENT DESTRUCTION POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>DANIEL STEINER BARBARA STEINER PRESIDENT TREASURER MARRIED JEFF EIDEN LEAH EIDEN TRUSTEE TRUSTEE MARRIED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE COMPLETED FORM 990 IS DISTRIBUTED TO THE GOVERNING BOARD WITH AN APPROPRIATE TIME TO REVIEW AND COMMENT PRIOR TO FILING THE 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>ANY CONFLICTS WILL BE REVIEWED BY THE BOARD</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>DOCUMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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