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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2024 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.</ExplanationTxt>
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        <PersonNm>Danielle Goodman</PersonNm>
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        <PersonNm>Margarita Hernandez</PersonNm>
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        <PersonNm>Maria Poblet</PersonNm>
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        <PersonNm>Tammy Bang Luu</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Annually, key employees and board members are asked to disclose any potential conflicts of interest.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>We used "Fair Pay for Northern California Non-Profits: 2018 Compensation and Benefits Survey Report" from Nonprofit Compensation Associates to calculate our ED salary.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Independent salary survey was reviewed by key employees, executive director and the board of directors.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Upon written or verbal request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>We switched accountants and hired Salesberry Group to process our payroll, process bills, and also complete our monthly reconciliations and monthly close. We also hired an Operations Associate who performs the daily bookkeeping. Salesberry provides monthly reports that are reviewed sequentially by the Operations Associate, the Administrative Director, and the Leadership Team. The board reviews financial statements on a quarterly basis. The Board Treasurer has ad-hoc meetings with the Administrative Director to review financial reports, performance, and discuss planning.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service AccomplishmentsThe Organization is reimbursed for some operational expenses by the Grassroots Power Program (the Project), a sponsored project of Tides Advocacy, a 501(c)(4) nonprofit. During the year ended December 31, 2024, the Organization received reimbursement from the Project of approximately $296,751 for consulting and operational expenses with $97,900 outstanding at December 31, 2024 which was reported as a component of accounts receivable.</ExplanationTxt>
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