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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>BASED IN ORLANDO, FLORIDA, GCA IS AN INDEPENDENT, INTERDENOMINATIONAL TRAINING ORGANIZATION DEDICATED TO PROVIDING THE HIGHEST QUALITY CHURCH PLANTING, GROWTH AND MULTIPLICATION TRAINING WITHIN THE EVANGELICAL COMMUNITY WORLDWIDE SERVING OVER 50 COUNTRIES AND 200 DENOMINATIONS.</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 BOOKKEEPER AND THE CFO/TREASURER REVIEW THE FORM 990 BEFORE IT IS FILED. A COPY OF THE FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS. THE ECFA WILL BE GIVEN A COPY OF FORM 990 AS PART OF THE ANNUAL RENEWAL OF MEMBERSHIP.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>MANAGEMENT MONITORS TRANSACTIONS FOR POTENTIAL CONFLICT OF INTEREST AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>COMPENSATION OF THE TOP MANAGEMENT OFFICIAL (PRESIDENT)INCLUDES USE OF COMPARABLE DATA AND REVIEW BY THE BOARD. INFORMATION IS GATHERED FROM INDEPENDENT SOURCES FOR SIMILAR POSITIONS AND SCOPE OF WORK PERFORMED FOR THE ORGANIZATION TO DETERMINE APPROPRIATE SALARY LEVELS. SALARY LEVELS ARE DETERMINED BY THE BOARD BASED ON THIS INFORMATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>ALL SALARIES ARE REVIEWED AND APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES FOR SERVICES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>PROGRAM TEMP HELP CONFERENCES 7,440 0 0 PROG CONF TRAINER FEES 3,750 0 0 TCT CONSULTING FEES 2,400 0 0</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>