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      <SupplementalInformationDetail>
        <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 July 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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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
        <ExplanationTxt>We do not identify the race of the applicant for financial assistance, Therefore, it is not a consideration nor is it documented.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Oakland Hebrew Day School uses student and school services / National Association of Independent Schools to determine eligibility for reduced tuition. No cash awards or grants are made. Rather, discounts are applied directly to student accounts.</ExplanationTxt>
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        <ExplanationTxt>CFO emails Board the draft 990 and requests review and response.</ExplanationTxt>
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