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        <ExplanationTxt>THE ASSOCIATION HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX YEARS OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD ARE THE 2022, 2023 AND 2024 TAX YEARS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 6 EXPLANATION - THE ORGANIZATION CONSISTS OF MEMBERS WHO ARE EMPLOYEES OF FRESNO UNIFIED SCHOOL DISTRICT WHO COMPLETE A MEMBERSHIP ENROLLMENT FORM.</ExplanationTxt>
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