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        <ExplanationTxt>Tax statusCOAF is exempt from federal income taxes as an organization qualifying under Section 501(c) (3) of the Internal Revenue Code and has been designated as an organization which is not a private foundation. In accordance with ASB Topic 740, Income Taxes, the Fund has evaluated all uncertain tax positions and deems that more likely than not all positions would be sustained should an examination occur by a taxing authority. The years 2018 through 2022 remain open to examination by the Internal Revenue Service.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT COMMITTEE SHALL OVERSEE THE APPLICATION OF ANY CONFLICTS OF INTEREST POLICY OR POLICIES THE BOARD OR EXECUTIVE COMMITTE MAY ADOPT FROM TIME TO TIME FOR BOARD MEMBERS, ADVISORS, OFFICERS, EMPLOYEES OR OTHER PERSONS ASSOCIATED WITH COAF, INCLUDING COMPLIANCE WITH ANY SUCH POLICY. THE COMMITTEE MAY REVIEW ANY CONFLICTS OF INTEREST POLICY AND ITS APPLICATION AND RECOMMEND CHANGES TO EITHER. THE COMMITTEE MAY FROM TIME TO TIME REVIEW SUCH CONFLICTS-RELATED MATTERS AS IT DETERMINES TO HELP ASURE THAT COAF OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE AND EDUCATIONAL PURPOSES AND ITS FEDERAL TAX EXEMPTION. THE COMMITTEE SHALL ALSO PERFORM SUCH OTHER DUTIES WITH RESPECT TO CONFLICTS OF INTEREST AND RELATED MATTERS AS THE BOARD OR EXECUTIVE COMMITTEE MAY ASSIGN.</ExplanationTxt>
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        <ExplanationTxt>THE CHAIRMAN DOES NOT RECEIVE COMEPNSATION FOR SERVICES PROVIDED FOR COAF, BUT THE BOARD OF DIRECTORS REVIEWS A QUESTIONNAIRE ANNUALLY TO ANALYZE HIS PERFORMANCE IN SEVERAL FUNCTIONAL AREAS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE COUNTRY DIRECTOR, SENIOR PROGRAM STAFF AND SENIOR NY STAFF EACH UNDERGO PERFORMANCE EVALUATIONS CONDUCTED BY THE CHAIRMAN AND CEO TO DETERMINE COMPENSATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THESE DOCUMENTS WILL BE PROVIDED UPON REQUEST AND ARE ALSO AVAILABLE ON THE GUIDESTAR WEBSITE.</ExplanationTxt>
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      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
