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      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>FORM 990, PART VI, LINE 15A AND 15B</ReturnReference>
        <Explanation>THE INDEPENDENT MEMBERS OF THE BOARD REVIEW SALARIES AND BENEFITS OF OTHER LIKE-INDUSTRY EXECUTIVES WHO HAVE SIMILAR DUTIES TO SET THE PRESIDENT'S COMPENSATION. THE PRESIDENT IS AUTHORIZED TO DETERMINE THE COMPENSATION FOR THE OTHER OFFICERS.</Explanation>
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      <GeneralExplanation>
        <Identifier>AVAILABILITY OF OTHER DOCUMENTS</Identifier>
        <ReturnReference>FORM 990, PART VI, LINE 19</ReturnReference>
        <Explanation>ACLA CODE OF CONDUCT IS AVAILABLE ON ITS WEBSITE. FINANCIAL STATEMENTS MAY BE REVIEWED BY MEMBERS UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>THE ORGANIZATION IS IN THE PROCESS OF COMPILING ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS. THE COMPILATION REPORT HAS NOT BEEN COMPLETED AT THE TIME OF THIS TAX FILING.</Explanation>
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          <City>WASHINGTON</City>
          <State>DC</State>
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      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
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    </IRS990ScheduleR>
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</Return>