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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7b</Identifier>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>The Form 990 is prepared by the Office of Financial Services and reveiwed by the tax department of a third party independant public accounting firm. The third party independant accounting firm also performs the annual audit of ACM's financial statements. The completed Form 990 is available to all Council members.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>The Director of Financial Services requires all Officers, Directors and Key employees to sign a declaration annually to attest to the fact that they have read the Confict of Interest Policy, declare that they are not aware of any conflicts of interest and that they are required to report any conflicts of interest. In addition, staff and volunteer leaders involved with the day to day operations of publications, special interest groups, chapters and conferences monitor these activities constantly to insure compliance with our primary purpose and includes reporting of any potential conflicts of interest. Any potential conflicts are dealt with through the activities governing authority and the individuals involved.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15a</ReturnReference>
        <Explanation>The Compensation Committee is comprised of the President, Vice President, and Past-President. They are all members of ACM's governing body the ACM Council and are elected by ACM's Professional members. The HR Administrator at ACM provides the Committee with data for salaries and compensation for CEOs of comparable organizations. This information is provided to the HR Administrator by third party agencies and is derived from compensation surveys and information garned from Form 990 returns of other organizations. The Committee, with the survey and comparable data in hand, makes a decision on compensation for the CEO based upon measureable goals established the previous year for the CEO and the CEOs accomplishments for that year. The Compensation Committee also provides the average merit increase percentage recommendation to Council that will be used in the ACM budget that becomes the basis for performance review evaluations for all other staff. The HR Administrator provides compensation data for comparable organizations and organizations in ACM's region from third party agencies to the Committee to evaluate in order to make its decision on the recomendation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>The Association's Constitution and By-laws and policies, including Conflict of Interest are available through the Association's web-site www.acm.org. The Association does not include financial statements on its web-site. Financial statements are sent to the governing body, the ACM Council on a monthly basis. This distribution also includes Board Chairs that represent all facets of ACM's operations. The internal monthly reports that are produced to track financial activities for all facets of the Association are available to the staff and volunteer leaders associated with any of these activities through a web interface that requires a log-in.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Changes in Net Assets or Fund Balances:</Identifier>
        <ReturnReference>Form 990, Part XI, line 5:</ReturnReference>
        <Explanation>Net unrealized gains on investments: 3,056,544.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Audit Committee Oversight of Annual Audit</Identifier>
        <ReturnReference>Audit Committee Oversight of Annual Audit</ReturnReference>
        <Explanation>The Association (ACM) has an Audit Committee that is appointed by the ACM Council and the Committee reports directly to the ACM Council. The Committee is responsible for the selection of the independant public accounting firm to conduct the annual audit of the year-end financial statements. The Audit Committee meets with the audit firm and reviews and approves the audit plan prior to the audit, the audit results, the management report and and all required communications after the conclusion of the audit. The Committee than makes a recommendation to the ACM Council to accept or not accept the report prepared by the audit firm and informs the Council on any items it deems necessary. This process is unchanged from the prior year.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Computer Science Teachers Association</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2 Penn Plaza Suite 701</AddressLine1>
          <City>New York</City>
          <State>NY</State>
          <ZIPCode>101210701</ZIPCode>
        </AddressUS>
        <EIN>270115816</EIN>
        <PrimaryActivities>Promote advancement and importance of Computer Sci. Teaching in high school</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <TotalIncome>310412</TotalIncome>
        <EOYAssets>367743</EOYAssets>
        <DirectControllingEntityName>
          <BusinessNameLine1>Association for Computing Machinery Inc</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
    </IRS990ScheduleR>
  </ReturnData>
</Return>