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      <ReconcilationRevenueExpnssAmt>6803</ReconcilationRevenueExpnssAmt>
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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <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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    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>INTERNSHIP AWARDS/STIPENDS</GrantTypeTxt>
        <RecipientCnt>10</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ARCS GRANTS INTERNSHIP AWARDS/STIPENDS TO QUALIFIED APPLICANTS WHO ARE STUDENTS AT THE UNDERGRADUATE OR GRADUATE LEVEL OR ARE A RECENT GRADUATE (WITHIN TWO YEARS) WHO HAVE DEMONSTRATED INTEREST IN REGISTRATION/COLLECTIONS MANAGEMENT. IN DOING SO, PREFERENCE IS GIVEN TO: - APPLICANTS WITH LITTLE OR NO MUSEUM INTERNSHIP EXPERIENCE. - APPLICANTS WHO RECEIVE NEED-BASED FINANCIAL AID FROM THEIR COLLEGE OR UNIVERSITY OR WHO SUBMIT A BRIEF STATEMENT INDICATING FINANCIAL NEED. - STUDENTS FROM DIVERSE BACKGOUNDS.</ExplanationTxt>
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    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ARCS HAS THE FOLLOWING CATEGORIES OF MEMBERSHIP: INDIVIDUAL, STUDENT, RETIREE, AND CORPORATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ARCS' BOARD OF DIRECTORS IS COMPRISED OF AND ELECTED BY A VOTE OF ITS ACTIVE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <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>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 52,536. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,536. OTHER: PROGRAM SERVICE EXPENSES 2,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,750.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>ARCS' BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE REVIEW OF ARCS' FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>