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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>We expanded our education programming to accommodate more students and after-school needs.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Founders, Ulises and Toni Frallicciardi are married and board members</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members are given a copy and asked to review. They are encouraged to add comments and suggestions.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>This process helps us follows our Conflict of Interest Policy. It's essential for maintaining trust and credibility in our organization. Process: 1. Annual Disclosure:Each board member fills out a form every year, telling if they have any conflicts of interest. They give it to the Board Chair by a deadline. 2. Review and Assessment: The Board Chair checks all the forms to see if there are any conflicts. They decide if anything needs to be done about them. 3. Documentation: We keep a record of any conflicts and what we did about them, like changing roles or decisions. 4. Board Oversight: The whole board makes sure we're doing this process right. We might choose one person to keep an eye on it. 5. Ongoing Training: We learn about our Conflict of Interest Policy regularly to stay on track. 6. Regular Audits: Every so often, we check to make sure everyone's following the rules. 7. Transparency and Communication: We talk openly about conflicts and how we handle them. 8 Enforcement: If someone doesn't follow the rules, we take action, like talking to them or changing their role. 9 Continuous Improvement: We keep making this process better by listening to feedback and making changes when needed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>At Christian Skaters, we use a thorough process to determine pay rates for our CEO, Executive Director, other officers, and key employees. This involves first ensuring that the compensation decisions are reviewed and approved by independent persons, such as members of our board of directors. We gather comparability data to benchmark salaries against similar positions in comparable organizations within our sector, ensuring that our pay rates are competitive and reasonable. Additionally, we meticulously document our deliberations and decisions regarding compensation, providing contemporaneous substantiation of our process. While the majority of our staff may consist of volunteers, we also have 1099 contractors whose pay is based on market rates for similar work in our sector. By following this process, we maintain transparency, fairness, and accountability in our compensation practices at Christian Skaters.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>At Christian Skaters, we ensure compliance with Section 6104 by making our Form 1023, 990, and 990-T (if applicable) available for public inspection. We achieve this by sharing these documents on Guidestar.org, a widely recognized platform for nonprofit transparency. Through Guidestar.org, members of the public can access our organization's financial information and governance documents, including our governing documents and conflict of interest policy. This allows us to fulfill our obligation to provide transparency and accountability to our stakeholders, demonstrating our commitment to responsible stewardship of resources and ethical governance practices.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>STEAM/STEM Mentoring Trips with SeaLab, Seakeepers Boat Captain, UM Shark Tagging Rental, etc. and transportation for participants. Payments to IWS for Rentals.</ExplanationTxt>
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