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        <FormAndLineReferenceDesc>Part II-B, Line 1i - Other Activities Description</FormAndLineReferenceDesc>
        <ExplanationTxt>Smith River Alliance is working on a single piece of legislation called the Smith River National Recreation Area Expansion Act (Senators Merkley, Wyden, Butler and Padilla) which had a July 2022 hearing in the Senate Energy and Natural Resources Committee. This initiative will secure permanent protection for the North Fork Smith River and its tributaries in one of the most ecologically important unprotected landscapes in the Pacific Northwest. Activities have included: working closely with Senator Merkleys staff on maps, language and talking points to explain the purpose of the legislation; securing support for the protection of the Smith River and the legislation; maintaining a list of supporters; preparing press releases and talking points; attending meetings; describing potential effects of the bill; describing progress in newsletter and social media; and circulating a petition.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>The Endowment Fund is intended to provide funds to meet special targets of opportunity or need that further the mission of the organization. The Endowment Fund is also intended as a source of internal ongoing support for SRA operations and programs.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2023 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.</ExplanationTxt>
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        <ExplanationTxt>OTHER PROGRAM SERVICES 4: SRNRA Wildlands protection and stewardship: SRA is a leader in the campaign to expand protection for the headwaters of the Smith in OR. The Smith River, one of the crown jewels of the National Wild and Scenic River System has over 300 miles of the Smith included in the National Wild and Scenic River System, created to protect outstandingly remarkable scenic, recreational, geologic, fish and wildlife, historic, cultural or other similar values, for preservation in a free-flowing condition. SRA continued work with the Smith River NRA Collaborative, a joint venture between the Six Rivers National Forest, Elk Valley Rancheria, the Tolowa Deeni Nation, Del Norte County, Del Norte Fire Safe Council, local and regional groups. These partners advance forest and aquatic restoration and management on the Smith NRA.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>From time to time the Executive Committee reviews subjects of interest to the Board and then provides recommendations to the Board for their consideration and action.</ExplanationTxt>
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        <ExplanationTxt>Grant D. Werschkull, Co-Executive Director and Patricia A. McCleary, Co-Executive Director are married.</ExplanationTxt>
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        <ExplanationTxt>Draft 990 delivered to voting Board members prior to finalizing and submitting.</ExplanationTxt>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>GUIDESTAR</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>