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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code and the related section 23701(d) of the California Corporate Code. The Foundation is subject to taxation on any unrelated business income.Accounting principles generally accepted in the United States require those charged with governance to evaluate tax positions taken by the Foundation and recognize a tax liability if the Foundation has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Foundation has evaluated the tax positions taken and has concluded there are no uncertain tax positions taken that would require recognition of a liability or disclosure in the financial statements.The Foundation is subject to routine audits by taxing jurisdictions. There are no pending audits and therefore all open years under the respective statutes of limitations remain subject to examination. The Foundation classifies interest and penalties on tax assessments as an expense when incurred. For the years ended December 31, 2023 and 2022, there were no interest and penalties.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part II, Compensation from Unrelated Organizations</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I, LINE 3 - RELATED ORGANIZATION METHODS USED FOR COMPENSATION EXPLANATIONTHE ORGANIZATION RELIED ON THE BETTER BUSINESS BUREAU OF CENTRAL CALIFORNIA, INC., TO DETERMINE OFFICER COMPENSATION. COMPENSATION FOR THE CEO IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BASED ON RECOMMENDATIONS OF THE COMPENSATION COMMITTEE. COMPARATIVE SALARIES OF SIMILAR BBB ORGANIZATIONS AND SIMILAR NON-PROFITS ARE REVIEWED. BASED ON THAT DATA AND LENGTH OF SERVICE AND THE HEALTH OF THE ORGANIZATION, A BASE SALARY IS ESTABLISHED. A PORTION OF THE SALARY AND BENEFITS OF THE CEO ARE ALLOCATED TO THIS ORGANIZATION.</ExplanationTxt>
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        <MethodOfAmountDeterminationTxt>ALLOCATION</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BETTER BUSINESS OF CENTRAL CALIFORNIA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>p</TransactionTypeTxt>
        <InvolvedAmt>1022656</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ALLOCATION</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>