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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIANA ASSOCIATION OF RESOURCES AND CHILD ADVOCACY, INC. IS AN INDIANA NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENT OF ACTIVITIES FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2023 AND 2022. IF THE SITUATION AROSE IN WHICH THE ASSOCIATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ASSOCIATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE ASSOCIATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ASSOCIATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2023 OR 2022.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ELECT THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>PRIOR TO FILING, THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE EXECUTIVE DIRECTOR MONITORS THE POLICY IN THE REVIEW OF EXPENDITURES. IF A CONFLICT OF INTEREST ARISES, THE INVOLVED MEMBER CANNOT DISCUSS OR VOTE ON THE ISSUE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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          <CityNm>INDIANAPOLIS</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
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