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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COUNCIL'S POLICY IS TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A MORE-LIKELY-THAN-NOT THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN AND WHAT, IF ANY, THE EFFECT OF THE UNCERTAIN TAX POSITION MAY HAVE ON THE FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED FOR 2025.</ExplanationTxt>
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        <ExplanationTxt>ORGANIZATION'S PROCESS TO REVIEW FORM 990 - A DRAFT COPY OF THE RETURN IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR COMMENTS PRIOR TO FILING. THE TREASURER THEN APPROVES THE RETURN FOR ELECTRONIC FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AMONG STAFF AND BOARD AT REGULARLY SCHEDULED BOARD MEETINGS (EVERY OTHER MONTH). IF A POTENTIAL CONFLICT OF INTEREST ARISES, THE BOARD MEMBER OR MANAGEMENT EMPLOYEE MUST DISCLOSE THE POTENTIAL CONFLICT TO THE BOARD OF DIRECTORS. FURTHER, THE BOARD MEMBER OR MANAGEMENT EMPLOYEE SHALL NOT VOTE ON NOR PARTICIPATE IN THE SOLICITATION, NEGOTIATION, FORMATION, AWARD, ARBITRATION, MODIFICATION, OR SETTLEMENT OF ANY CONTRACT OR GRANT INVOLVING STATE FUNDS OR OF ANY DISPUTE ARISING UNDER SUCH CONTRACT OR GRANT WHEN THE BOARD MEMBER OR MANAGEMENT EMPLOYEE STANDS TO BENEFIT, EITHER DIRECTLY OR INDIRECTLY, FROM SUCH CONTRACT OR GRANT.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>PINECONE'S FINANCE AND EXECUTIVE COMMITTEES WILL OBTAIN KEY SALARY DATA FROM AREA NONPROFIT ARTS INSTITUTIONS TO COMPARE COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS. THE COMMITTEE MAY ESTABLISH PERFORMANCE CRITERIA RELATED TO THE ARTISTIC AND FINANCIAL PERFORMANCE OF THE COMPANY IN THE DETERMINATION OF COMPENSATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>PINECONE'S GOVERNING DOCUMENTS ARE CURRENTLY AVAILABLE TO THE GENERAL PUBLIC AT OUR OFFICE AND UPON REQUEST.</ExplanationTxt>
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