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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Accordingly, the increase in net assets is generally not subject to taxation. No provision for income tax has been recorded in these financial statements because the Foundation believes It had no income unrelated to its exempt purposes in 2021. With few exceptions, the Foundations informational return (IRS Form 990) is not subject to examination for fiscal years prior to 2018.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT COPY OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO FILING. THE EXECUTIVE DIRECTOR AND DIRECTOR OF OPERATIONS REVIEW THE FORM 990 IN DEPTH PRIOR TO THE FINALIZATION OF THE 990 AND ITS FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS WITHOUT POTENTIAL CONFLICT OF INTEREST IN THE MATTER OF CONCERN DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS IN THAT GIVEN SITUATION FOLLOWING DISCLOSURE FROM ALL MEMBERS. IF SO, THEY INVESTIGATE THE POSSIBILITY OF AN ALTERNATIVE TRANSACTION WITH A PARTY NOT RESULTING IN A CONFLICT OF INTEREST. DISINTERESTED MEMBERS VOTE ON APPROVAL OF SUCH ARRANGEMENTS AND MEMBERS WITH A CONFLICT ABSTAIN FROM THE VOTING PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>BY HIRING THE EXECUTIVE DIRECTOR IN 2012, THE BOARD OF DIRECTORS DISCUSSED SALARY AND BENEFIT OPTIONS, CONSULTED THE 2011 TREC WAGES AND BENEFITS SURVEY OF ENVIRONMENTAL NONPROFIT ORGANIZATIONS IN THE USA, AND RECORDED THE DECISION IN MEETING MINUTES. SUBSEQUENTLY, THE ORGANIZATION ANNUALLY REVIEWS THE MOST RECENTLY PROMULGATED TREC SURVEY IN ADDITION TO THE MOST RECENT MONTANA NONPROFIT ASSOCIATION'S WAGE AND BENEFIT SURVEY. THE BOARD OF DIRECTORS IS RESPONSIBILE FOR REVIEWING AND DETERMINING SUITABLE CHANGES TO THE EXECUTIVE DIRECTOR'S BENEFITS AND SALARY, AND SUPERVISORY/MANAGERIAL STAFF REVIEW AND RECOMMEND ANY SUITABLE CHANGES TO THE BENEFITS AND SALARIES OF OTHER KEY EMPLOYEES IN THE ORGANIZATION. Subsequently, the organization annually reviews the most recently promulgated TREC survey in addition to the most recent Montana Nonprofit Association's wage and benefit survey. The wage and benefit surveys are reviewed in addition to evaluating annual cost of living increases and employee job performance.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>BY HIRING THE EXECUTIVE DIRECTOR IN 2012, THE BOARD OF DIRECTORS DISCUSSED SALARY AND BENEFIT OPTIONS, CONSULTED THE 2011 TREC WAGES AND BENEFITS SURVEY OF ENVIRONMENTAL NONPROFIT ORGANIZATIONS IN THE USA, AND RECORDED THE DECISION IN MEETING MINUTES. SUBSEQUENTLY, THE ORGANIZATION ANNUALLY REVIEWS THE MOST RECENTLY PROMULGATED TREC SURVEY IN ADDITION TO THE MOST RECENT MONTANA NONPROFIT ASSOCIATION'S WAGE AND BENEFIT SURVEY. THE BOARD OF DIRECTORS IS RESPONSIBILE FOR REVIEWING AND DETERMINING SUITABLE CHANGES TO THE EXECUTIVE DIRECTOR'S BENEFITS AND SALARY, AND SUPERVISORY/MANAGERIAL STAFF REVIEW AND RECOMMEND ANY SUITABLE CHANGES TO THE BENEFITS AND SALARIES OF OTHER KEY EMPLOYEES IN THE ORGANIZATION. Subsequently, the organization annually reviews the most recently promulgated TREC survey in addition to the most recent Montana Nonprofit Association's wage and benefit survey. The wage and benefit surveys are reviewed in addition to evaluating annual cost of living increases and employee job performance.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AND FORM 990S ARE AVAILABLE UPON REQUEST AT THE OFFICE AND ON WD4C'S WEBSITE. DOCUMENTS AND FORM 990S ARE ALSO AVAILABLE FROM GUIDESTAR.</ExplanationTxt>
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</Return>
