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        <ExplanationTxt>PART I-A, LINE 1: THE ORGANIZATION HAS ESTABLISHED A POLITITAL ACTION COMMITTEE. THIS COMMITTEE RECOMMENDS TO THE LOCAL WHICH POLITICAL CANDIDATES OR BALLOT MEASURES TO SUPPORT. THE SUPPORT MAY BE FINANCIAL, VOLUNTEER OR A COMBINATION OF THE BOTH. THE AIMS AND OBJECTIONS OF THIS COMMITTEE ARE TO: A) CONTRIBUTE MONETARILY OR THROUGH SERVICES TO VARIOUS POLITICAL CAMPAIGNS, B) TO CONDUCT INDEPENDENT EXPENDITURE CAMPAIGNS FOR OR AGAINST CANDIDATES, AND C) TO PARTICIPATE IN OTHER POLITICAL ACTIVITIES PERMITTED BY LAW.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOCAL IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501 (C)(5) AND COMPARABLE LAWS OF THE STATE OF CALIFORNIA EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE LOCAL IS NOT CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A PRIVATE FOUNDATION. THE LOCAL REVIEWS AND ASSESSES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AGAINST THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. THE LOCAL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED MARCH 31, 2023 AND 2022.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE THE UNITY OF THE CITY OF SAN JOSE'S MEMBERS OF THE SAN JOSE FIRE FIGHTER'S LOCAL, TO PROVIDE AND ADVOCATE BY LEGAL AND PROPER MEANS SUCH LEGISLATIVE ACTION AS WILL RESULT IN BETTER WORKING CONDITIONS FOR THE MEMBERS OF THE LOCAL, AND TO HELP MAKE THE PUBLIC SERVICE OF THE FIRE FIGHTING A CAREER SERVICE BY ADVOCATING AND PROMOTING SECURITY OF TENURE, ADEQUATE WAGES, ADEQUATE PROTECTION PERTAINING TO RETIREMENT, DISABILITY AND SICKNESS, FULL SENIORITY RIGHTS, FULL AND EQUAL PROMOTIONAL OPPORTUNITIES AND FULL COLLECTIVE BARGAINING WITH RESPECT TO HOURS, WAGES AND OTHER CONDITIONS OF EMPLOYMENT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>PEOPLE PAY MEMBERSHIP DUES TO BE MEMBERS OF THE SAN JOSE FIRE FIGHTERS LOCAL 230.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD AND OFFICERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>SOME DECISIONS ARE BROUGHT TO THE MEMBERS OF THE ORGANIZATION FOR VOTING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS BEEN PROVIDED A COPY OF THE RETURNS PRIOR TO FILING. ANY QUESTIONS OR COMMENTS ARE ADDRESSED BEFORE FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AV AILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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