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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Independent School Alliance is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The Independent School Alliance is also exempt from federal unemployment tax. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Independent School Alliance has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2022, the Independent School Alliance had no material unrecognized tax benefits, tax penalties or interest.The Independent School Alliances Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30; 2021, 2020, and 2019, are subject to examination by the IRS, generally for 3 years after they were filed.The Independent School Alliances Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2021, 2020, 2019, and 2018, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.</ExplanationTxt>
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        <GrantTypeTxt>Ray Michaud Scholarship</GrantTypeTxt>
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        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>As it relates to grants, the organization provides $10,000 in scholarships to 4 students each year. Student applicants are asked to submit materials for consideration. Their submission along with their participation and other considerations are scaled against a rubric. The finalists are selected and awarded according to their ranking. Families that express financial hardship and qualify for assistance towards the program consultation fee are supported with fee assistance. Families self report their household income in their application to the organization. Upon expressing a need for assistance, their income is reviewed against the household poverty structure and receive the appropriate waiver. The organization has a fee schedule to determine what families qualify for and whether it has been applied.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed by management before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors are required, annually, to sign a conflict of interest statement. The Executive Director monitors this process.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>The Independent School Alliance uses surveys and previous salaries as a baseline for determining compensation of the CEO, Executive Director, and top management officials. Compensation is then approved by the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>The Independent School Alliance uses surveys and previous salaries as a baseline for determining compensation of other officers and key employees. Compensation is then approved by the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>The Independent School Alliance's governing documents, policies, and financial statements are available upon request and on www.guidestar.org.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4a -Program Service Accomplishments Continued</FormAndLineReferenceDesc>
        <ExplanationTxt>Candidates and their families can also take advantage of Candidate Support Programs such as our Understanding Progressive Education, Understanding Boarding Schools, Financial Aid Workshops, ISEE Prep Bootcamp, and Mock Interviews. Our counselors take pride in advocating for their students and work hard to help each candidate find a home in one of our partnering member schools.Total program expenses were: $152,475Total program revenues were: $7,724</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4b -Program Service Accomplishments Continued</FormAndLineReferenceDesc>
        <ExplanationTxt>We support the schools with their community outreach and provide multiple annual meetings with school administrators to discuss in greater depth issues of equity and inclusion. We also spend that time collaborating to strengthen our procedures for identifying an appropriate cohort of students.Total program expenses were: $100,365Total program revenues were: $28,991</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
