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        <Explanation>PRIOR TO FILING, A.C.N.M FOUNDATION DISTRIBUTES THE 990 TO THE BOARD</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>A.C.N.M FOUNDATION ORGANIZATION DOCUMENTS, INCLUDING ANNUAL REPORT, FINANCIAL STATEMENTS, ETC. ARE MADE AVAILABLE UPON REQUEST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>PRIOR PERIOD ADJUSTMENTS: -5,173.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>