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        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR ANY UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>EDUCATION PROGRAMS: MCBA'S ADULT EDUCATION PROGRAM OFFERS THE PUBLIC A RANGE OF IN-PERSON AND VIRTUAL PRINTING, BOOKBINDING, PAPERMAKING, TYPOGRAPHY, AND DESIGN AND CONTENT WORKSHOPS, AS WELL AS TWO CERTIFICATE PROGRAMS FOR EMERGING ARTISTS AND LIFELONG LEARNERS. MCBA'S YOUTH AND COMMUNITY EDUCATION PROGRAMS ENGAGE YOUTH AND ALL-AGES AUDIENCES THROUGH PARTNERSHIPS WITH SCHOOLS, COLLEGES AND UNIVERSITIES, LIBRARIES, SENIOR CENTERS, AND COMMUNITY ORGANIZATIONS. THROUGH ITS POWER OF THE PRESS PROGRAM, MCBA TRAVELS TO LIBRARIES AND COMMUNITY CENTERS TO PUT THE POWER OF PRINT IN THE HANDS OF THE PEOPLE. MCBA SERVES VERY YOUNG ARTISTS THROUGH PRESCHOOL AND FAMILY CLASSES, AND ENGAGES OLDER CHILDREN AND TEENS THROUGH SUMMER CAMPS WITH LOCAL ARTS CENTERS AND MUSEUM PARTNERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S TREASURER REVIEWS THE FORM 990 IN DETAIL AND A COPY OF THE RETURN IS PROVIDED TO FINANCE COMMITTEE MEMBERS. ANY QUESTIONS OR CLARIFICATIONS ARE DISCUSSED WITH THE TAX PREPARER AND RESOLVED PRIOR TO THE RETURN BEING FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PROCESS OF SELECTING THE EXECUTIVE DIRECTOR'S SALARY WAS BASED ON MN COUNCIL OF NONPROFITS SALARY BOOK FOR AGENCIES OF SIMILAR BUDGETS WITH CONSIDERATION OF THE FINANCES OF THE ORGANIZATION, PERFORMANCE REVIEW, AND MEETING AND APPROVAL FROM THE BOARD.</ExplanationTxt>
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        <ExplanationTxt>COPIES ARE KEPT ON THE PREMISES AND ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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