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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>Each director received the return draft by email with several days in which to raise questions and other issues. The Finance Committee Chair and Treasurer reviewed the return in detail and provided comments.</ExplanationTxt>
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        <ExplanationTxt>Every potential new case is evaluated for potential conflicts of interest at multiple levels including periodic attorney meetings.</ExplanationTxt>
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        <ExplanationTxt>In 2023, the Compensation Committee consulted with Sarah Jelley, an HR consultant; the prior compensation survey from Pearl Meyer; and updated compensation data from like organizations 990 forms. The Compensation Committee made recommendations, and the CEO made the final decisions.</ExplanationTxt>
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        <ExplanationTxt>The amount shown as income related to property ownership is the total revenue reported in Form 990, Part VIII, line 12, column (A), attributable to the disregarded entity which is net of a variety of expenses. Gross rents were $751,895 for the year ended December 31, 2023.</ExplanationTxt>
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