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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 AND 2022 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, "INCOME TAXES," WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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        <ExplanationTxt>THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS FOR FEEDBACK AND COMMENTS. THE EXECUTIVE DIRECTOR AND THE BUDGET COMMITTEE OF THE BOARD OF DIRECTORS REVIEW THE 990. THE FORM 990 IS ALSO MADE PUBLICLY AVAILABLE TO ALL OF OUR CONSTITUENTS FOR REVIEW AS WELL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS DETERMINES COMPENSATION BY CONSULTING WITH THE NATIONAL ASSOCIATION OF URBAN DEBATE LEAGUES, OTHER PEER DEBATE LEAGUES, AND PEER NONPROFITS WITH SIMILAR REVENUES. THE BOARD OF DIRECTORS ALSO REVIEWS SALARY AND BENEFITS BY COMPARING ITSELF TO NYC NONPROFITS AND THE NYC DEPARTMENT OF EDUCATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PUBLIC DOCUMENTS AND ARE ACCESSIBLE THROUGH OUR WEBSITE, THIRD-PARTY WEBSITES SUCH AS GUIDESTAR, AND UPON REASONABLE REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
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</Return>
