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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Garden is a Type 1 supporting organization formed by the International Community Foundation in 2008. The Garden is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the State Revenue and Taxation Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) No. 740-10, Accounting for Uncertainties in Income Tax, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The Garden has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: ADDITIONAL PROGRAMS: COMMUNITY AND FAMILY PROGRAMS BY THE NUMBERS -SINCE BEGINNING OUR PROGRAMS IN 2010 OLIVEWOOD GARDENS HAS RECEIVED OVER 130,000 VISITS FROM THROUGHOUT THE SAN DIEGO/TIJUANA BORDER REGION AND BEYOND.- DURING THE 2022-2023 SCHOOL-YEAR WE EDUCATED CHILDREN AND ADULTS.-OLIVEWOOD RECEIVED NEARLY 10000 VISITS FROM CHILDREN, FAMILY MEMBERS, AND COMMUNITY MEMBERS. TOP PROGRAMS1) CHILDREN'S GARDEN AND NUTRITION EDUCATION PROGRAM:THE CHILDREN'S PROGRAM DELIVERS A HIGHLY EFFECTIVE MODEL OF ENVIRONMENTAL AND HEALTH SCIENCE CURRICULUM IN OUR INDOOR/OUTDOOR LABORATORY. CHILDREN ROTATE THROUGH THREE STRUCTURED SESSIONS OF HANDS-ON SCIENCE, GARDENING, AND CULINARY AND NUTRITION LESSONS.OUTCOMES: 91% OF PARENTS REPORT THAT THEIR FAMILIES ARE EATING MORE FRUITS AND VEGETABLES 82% OF PARENTS REPORT THAT THEIR CHILDREN TALKS ABOUT HELPING THE ENVIRONMENT 82% OF TEACHERS REPORT THEIR STUDENTS DEMONSTRATE HEALTHIER EATING HABITSADDITIONAL CHILDRENS PROGRAMS- CHEFCITOS COOKING CLASSES- TALLS AND SMALLS- EDUCATIONAL BIRTHDAY PARTIES- GARDEN EXPLORERS2) COOKING FOR SALUD! COOKING FOR SALUD, OUR PARENT NUTRITION EDUCATION PROGRAM, IS TEACHING PARENTS HOW TO MAKE HEALTHY CHANGES AT HOME THAT WILL IMPROVE THEIR FAMILIES SHORT AND LONG-TERM HEALTH OUTCOMES. COOKING FOR SALUD IS A BEHAVIOR MODIFICATION PROGRAM THAT GIVES FAMILIES TOOLS TO CHANGE THEIR COOKING AND EATING HABITS, AS WELL AS TRANSFORM THE WAY THEY VIEW FOOD AND HEALTH. I WANT TO APPLY WHAT I LEARNED WITH MY FRIENDS AT THE SENIORS CLUB. I HAVE ALREADY TOLD THEM I WILL TEACH THEM NEW RECIPES AND HEALTHIER WAYS TO COOK IN OUR NEXT MEETING. I LIKE TO SHARE AND HELP OTHERS AND THIS HAS HELPED ME AND I WANT THIS TO HELP OTHER PEOPLE TOO. 14TH GENERATION KITCHENISTA (COOKING FOR SALUD! GRADUATE)OUTCOMES: 100% OF SURVEYED KITCHENISTAS REPORT INCREASED CONSUMPTION OF FRUITS, VEGETABLES, &amp; WHOLE GRAINS 100% OF SURVEYED KITCHENISTAS REPORT THAT THEIR FAMILY PRIORITIZES HEALTH 100% OF SURVEYED KITCHENISTAS REPORT THEY ARE COMMITTED TO MAKING HEALTHY CHANGES IN THE COMMUNITY3) KITCHENISTAS COMMUNITY ENGAGEMENT PROGRAMGRADUATES OF OUR COOKING FOR SALUDTM PROGRAM JOIN THE KITCHENISTA ALUMNI FOR MONTHLY MEETINGS TO DISCUSS HEALTH AND NUTRITION TOPICS, SHARE HEALTHY RECIPES, AND PARTICIPATE IN COMMUNITY EVENTS. ADDITIONALLY, KITCHENISTAS TAKE PART IN A NUMBER OF PERSONAL AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES INCLUDING SOCIAL/EMOTIONAL HEALTH CLASSES, ART CLASSES, PILATES AND ZUMBA, AND LEADERSHIP AND PUBLIC SPEAKING TRAININGS. KITCHENISTAS HOLD PEER-TO-PEER NUTRITION PRESENTATIONS AT ALL TEN ELEMENTARY SCHOOLS IN NATIONAL SCHOOL DISTRICTS AND OTHER COMMUNITY EVENTS AS REQUESTED. 4) TEACHER TRAINING ACADEMIES AND SCHOOL SUPPORTOUR TEACHER TRAINING ACADEMIES GIVE EDUCATORS THE TOOLS TO BRING NUTRITION AND GARDEN EDUCATION INTO THE CLASSROOM, HELPING TO GROW HEALTHY CHILDREN WHO ARE BETTER PREPARED TO LEARN. OLIVEWOOD ALSO HOSTED OUR FIRST ANNUAL SCHOOL WELLNESS SUMMIT, AN INTERACTIVE EVENT ENGAGING LOCAL PARENTS, TEACHERS, AND ADMINISTRATORS TO CELEBRATE AND LEARN BEST PRACTICES AROUND SCHOOL WELLNESS STRATEGIES AND POLICIES.5) VOLUNTEER AND INTERNSHIP PROGRAM OUR DEDICATED VOLUNTEERS PROVIDE ESSENTIAL PROGRAM, OPERATIONAL, AND EVENT SUPPORT TO OLIVEWOOD AND INCLUDE COMMUNITY MEMBERS, RETIRED TEACHERS, CHEFS, MASTER GARDENERS, PUBLIC HEALTH PROFESSIONALS, NUTRITION PROFESSIONALS, COLLEGE AND HIGH SCHOOL STUDENTS, EDUCATORS, AND CORPORATE VOLUNTEER TEAMS. WE PARTNERED WITH COLLEGES, UNIVERSITIES, AND HIGH SCHOOLS TO PROVIDE INTERNS WITH FORMAL JOB TRAINING IN THE FIELDS OF EDUCATION, PUBLIC HEALTH, PROGRAM MANAGEMENT, URBAN AGRICULTURE, NUTRITION, MARKETING, AND SPECIAL EVENTS6) HIGH SCHOOL LEADERSHIP PROGRAMSHIGH SCHOOL STUDENTS PARTICIPATE IN PROGRAMS CENTERING AROUND FOOD JUSTICE, NUTRITION EDUCATION AND URBAN AGRICULTURE. STUDENTS PARTICIPATE IN 14 WEEK PROGRAMS WHERE THEY LEARN NEW SKILLS, AND PARTICIPATE IN HANDS ON ACTIVITIES TO BUILD JOB AND LEADERSHIP DEVELOPMENT SKILLS.7) ADDITIONAL ADULT PROGRAMS- SEASONAL GARDENING WORKSHOPS - FARM-TO-TABLE ADULT COOKING CLASSES - ADULT FIELD TRIPS- CULTIVATING CONVERSATION DINNER- VIRTUAL COOKING AND GARDENING CLASSES8) COMMUNITY AND FAMILY PROGRAMSOUR COMMUNITY AND FAMILY PROGRAMS INCLUDE OPEN HOUSES AND PROPERTY TOURS, AS WELL AS HANDS-ON EDUCATIONAL PROGRAMS SUCH AS THE DAY OF PLAY AND TALLS AND SMALLS, THAT PROVIDE FAMILIES WITH AN OPPORTUNITY TO LEARN TOGETHER, COOK TOGETHER, AND GROW TOGETHER.- DAY OF PLAY- HALLOWEEN HEALTHY HAUNTED GARDEN- TALLS AND SMALL- MONTHLY OPEN HOUSE- WEEKLY PUBLIC TOURS9) PROPERTY PRESERVATION:OLIVEWOOD IS THE STEWARD OF THE HISTORIC 7-ACRE PROPERTY DONATED BY THE WALTON FAMILY IN 2006. THE PROPERTY HOSTS A RESTORED PRINCESS ANNE VICTORIAN HOUSE BUILT BY OLIVER NOYES IN 1896. THE HOUSE HAS BEEN CONTINUOUSLY OCCUPIED. OLIVEWOOD REGULARLY OPENS THE PROPERTY TO THE PUBLIC FOR CHILDREN AND FAMILIES TO ENJOY THE HISTORY AND BEAUTY OF THE HOUSE AND GARDENS. WE OFFER WEEKLY FREE PUBLIC TOURS AND MONTHLY OPEN HOUSE EVENTS INCLUDING TOURS OF THE HOUSE AND GARDENS. THE PROPERTY HELPS TO CONNECT PEOPLE TO THE AGRICULTURAL HISTORY OF NATIONAL CITY AND TELLS THE STORY OF THE GROWTH OF THE REGION, INCLUDING THE KIMBALL BROTHERS, THE OLIVEWOOD ORCHARDS FROM WHERE OUR NAME IS DERIVED, AND THE WATER SOURCE IN THE LOCAL MT. MIGUEL WATERSHED. OUR GENEROUS VOLUNTEERS ENSURE THAT CHILDREN CAN SAFELY ENJOY THE PROPERTY INCLUDING COOKING IN THE NOYES HOUSE KITCHEN, GARDENING IN LUKAS'S GARDEN, AND LEARNING ABOUT THE ENVIRONMENT THROUGH A PERSONAL EXPERIENCE WITH NATURE HERE ON THE PROPERTY. OUR VOLUNTEERS PROVIDE CRITICAL ASSISTANCE IN SUPERVISING THE VISITORS, LEADING GUIDED TOURS, WEEDING, WATERING, AND CLEANING. THE HOUSE IS USED REGULARLY TO HOST CHILDRENS FIELD TRIPS, TEACHER TRAINING ACADEMIES, PARENT EDUCATION PROGRAMS, COMMUNITY LEADERSHIP TRAININGS, COOKING CLASSES, AND KITCHENISTAS MEETINGS. WE MAKE THE BEDROOMS AVAILABLE FOR OVERNIGHT GUESTS INVOLVED IN OUR PARTNER PROJECTS. OLIVEWOOD MAINTAINS THE PROPERTY INCLUDING THE STRUCTURES WITH THE ASSISTANCE OF A SPECIAL ENDOWMENT SET UP BY THE WALTON FAMILY.ACCOMPLISHMENTS AND COMMUNITY RECOGNITION:- 2018-2019 SDG&amp;E ENVIRONMENTAL CHAMPION- LIVE WELL SAN DIEGO PARTNER- THE SEEDLING SOIRE RECEIVED OVER 200 GUESTS AND RAISED $110,000 FOR OUR EDUCATIONAL PROGRAMS.-OLIVEWOOD PROVIDED LEADERSHIP AND SUPPORT FOR THE FOLLOWING COLLABORATIVE EFFORTS: THE SAN DIEGO FOOD SYSTEMS ALLIANCE, THE SAN DIEGO SCHOOL GARDEN COLLABORATIVE, NATIONAL SCHOOL DISTRICT, MUNDO GARDENS, THE LIVE WELL SAN DIEGO SOUTH REGION LEADERSHIP TEAM, THE LIVE WELL SAN DIEGO NEIGHBORHOOD SUBCOMMITTEE, THE LIVE WELL SAN DIEGO SCHOOLS AND AFTER SCHOOL SUBCOMMITTEE, THE CHILDHOOD OBESITY INITIATIVE, THE NATIONAL SCHOOL DISTRICT WELLNESS COMMITTEE, THE NATIONAL CITY STEAM ECOSYSTEM COMMITTEE, AND THE ENVIRONMENTAL HEALTH COALITION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR REVIEW THE IRS FORM 990 AND IT IS THEN SENT TO THE AUDIT COMMITTEE FOR APPROVAL. THE 990 IS THEN MADE AVAILABLE FOR REVIEW AT A BOARD OF DIRECTORS MEETING PRIOR TO FILING OF THE RETURN.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>OLIVEWOOD GARDENS HAS A BOARD-APPROVED CONFLICT OF INTEREST POLICY THAT COVERS ALL ASPECTS OF ITS OPERATIONS AND APPLIES TO BOARD, STAFF, AND BOARD COMMITTEE MEMBERS. THE CONFLICT OF INTEREST POLICY IS SIGNED BY ALL BOARD, STAFF AND COMMITTEE MEMBERS ON AN ANNUAL BASIS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS OBTAINS COMPENSATION SUMMARIES OF EXECUTIVE DIRECTORS FROM THE CURRENT COMPENSATION SURVEY FOR NONPROFITS IN THE SOUTHERN CALIFORNIA REGION TO SERVE AS A DATA POINT FOR DETERMINING EXECUTIVE COMPENSATION. THE EXECUTIVE DIRECTOR IS COMPENSATED BASED ON EXPERIENCE AND YEARS OF SERVICE AS WELL AS A COMPARISON WITH INDUSTRY STANDARDS. THE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE ON A REGULAR BASIS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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