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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization is a tax-exempt corporation under section 501(c)(3) of the Internal Revenue Code and section 23701(d) of the State of California Corporate Code. The Organization is subject to taxation on any unrelated business income.The Organization recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. The Organization does not believe its statement of financial position includes any uncertain tax positions.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The members of the organization elect the Board of Directors by written ballot. Members of the Board of Directors shall serve for three years. Their terms of office shall be arranged so that the terms of three directors shall expire each year. Each year three directors are elected.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization may not incur indebtedness in excess of $5,000 at any time unless a greater sum is authorized by a resolution adopted by 2/3 vote of the members present in person at a regular meeting of the membership or at a special meeting of the membership called for that purpose. The foregoing action may also be taken by the members by written ballot per the by-laws.</ExplanationTxt>
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        <ExplanationTxt>The CCSPCA does not have any standing committees other than a nominating committee. The other committees are ad hoc and are not authorized to act on behalf of the Board of Directors. The audit and monthly financials are presented to the Board for their review and approval. Minutes of the actions are recorded in the formal board minutes.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The draft form 990 is provided to each board member prior to filing, either via email or other methods. Any questions or concerns are resolved by the Board of Directors prior to submission of the form 990 to the IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>When any construction project or other major event is undertaken the best interests of the CCSPCA are considered first. Any issues are reviewed and approved by the Board of Directors and are put in the minutes. The Board monitors and reviews policies at board meetings as needed. Employees are required to notify in writing any instances that could give rise to conflicts. The Executive Director and Human Resources Manager review and monitor any potential employee conflicts of interest on a regular basis.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors sets the compensation for the Executive Director. There have only been three Executive Directors since the inception of the organization. Compensation is determined by the Board of Directors utilizing a compensation survey over the web, comparable compensation from other non-profit agencies and various other sources. The Executive Director has the discretion to set the compensation for the senior staff based on comparative industries and the local environment.</ExplanationTxt>
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        <ExplanationTxt>The CCSPCA provides copies of their governing documents, conflict of interest policy and financial statements to anyone who requests it.</ExplanationTxt>
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</Return>
