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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OF THE PORTLAND ASSOCIATION OF TEACHERS DOES NOT BELIEVE THAT THE ASSOCIATION HAS ANY UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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        <ExplanationTxt>THE PRESIDENT AND VICE PRESIDENT OF PORTLAND ASSOCIATION OF TEACHERS SERVE AS BOTH OFFICERS AND BOARD MEMBERS OF PORTLAND ASSOCIATION OF TEACHERS. IN ADDITION, THEY ARE BOTH CONTRACTED EMPLOYEES WITH PORTLAND PUBLIC SCHOOLS. IN ACCORDANCE WITH THE PORTLAND ASSOCIATION OF TEACHERS BY-LAWS, THEIR COMPENSATION IS PAID BY PORTLAND PUBLIC SCHOOLS AND IS BASED ON A WRITTEN CONTRACT. PORTLAND ASSOCIATION OF TEACHERS REIMBURSES PORTLAND PUBLIC SCHOOLS FOR THE COMPENSATION BASED ON ACTUAL WAGES PAID TO THE EMPLOYEES BASED ON THEIR WRITTEN EMPLOYMENT CONTRACT. FOR CALENDAR YEAR 2022, ANGELA BONILLA RECEIVED COMPENSATION OF $79,926 FOR BEING THE PRESIDENT AND JACQUELINE DIXON RECEIVED $58,581 FOR BEING THE VICE PRESIDENT. THEY ALSO RECEIVED BENEFITS OF $25,757 AND $22,826, RESPECTIVELY, FOR THIS TIME PERIOD.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PORTLAND ASSOCIATION OF TEACHERS REPRESENTATIVE ASSEMBLY HAS THE RESPONSIBILITY TO APPROVE POLICIES AND RESOLUTIONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE BOARD REVIEWS AND APPROVES THE FORM 990. A COPY OF THE APPROVED FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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