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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WESTERN STATES CENTER ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. AS OF DECEMBER 31, 2023, THERE WERE NO UNCERTAIN TAX POSITIONS NOTED. THE WESTERN STATE CENTER'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST, WHEN APPLICABLE, ACCORDING TO THEIR NATURAL CLASSIFICATION. UNDER THE STATUTE OF LIMITATIONS, WESTERN STATES CENTER'S TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO 2020.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY SELECTED MEMBERS OF MANAGEMENT AND MEMBERS OF THE BOARD PRIOR TO ACCEPTANCE AND SUBMISSION TO THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY REQUIRES THAT ANY POTENTIAL CONFLICT OF INTEREST MUST BE DISCLOSED TO A SUPERVISOR. IF AN ACTUAL CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE ORGANIZATION WILL TAKE SUCH STEPS AS IT DEEMS NECESSARY TO REDUCE OR ELIMINATE THE CONFLICT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND KEY MAMNAGEMENT PERSONNEL COMPENSATION IS REVIEWED DURING THE ANNUAL BUDGETING PROCESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND KEY MAMNAGEMENT PERSONNEL COMPENSATION IS REVIEWED DURING THE ANNUAL BUDGETING PROCESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST.</ExplanationTxt>
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