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      <SupplementalInformationDetail>
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        <ExplanationTxt>ACTIVITIES INCLUDE DISCUSSIONS WITH INDIVIDUAL LEGISLATIVE MEMBERS THE DETAILS OF, AND FUNDING NEEDS FOR, SPECIFIC BEACH PRESERVATION PROJECTS AND ACTIVITIES IN THEIR DISTRICTS; AND PROVIDING UPON LEGISLATIVE COMMITTEE REQUEST TESTIMONY ON SUBSTANTIVE BEACH ISSUES INCLUDED IN SPECIFIC BILLS OR WORKSHOPS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>ASC 740-10: THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES AND MAY CHANGE UPON EXAMINATION. THE ORGANIZATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF THEIR TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE ASSOCIATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE (12) MONTHS. THE ASSOCIATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ASSOCIATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2024 AND 2023.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ASSOCIATION IS TO PROVIDE EDUCATIONAL INFORMATION AND PROMOTE ACTIVITIES AND POLICIES TO PRESERVE AND PROTECT FLORIDAS 825 MILES OF SANDY BEACHES, TO REPAIR THE 433 MILES OF CRITICALLY-ERODING BEACHES, AND ENHANCE PUBLIC BEACH ACCESS AND MARINE TURTLE HABITAT.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>MONITORED AND REPORTED AGENCY UPDATES AS WELL AS ISSUES OF HEIGHTENED CONCERN TO MEMBERS. COLLABORATED WITH OTHER COASTAL STAKEHOLDER GROUPS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>FLORIDA SHORE AND BEACH PRESERVATION IS A MEMBERSHIP ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE DIRECTORS ARE ELECTED BY THE GENERAL MEMBERSHIP FOR A THREE YEAR TERM.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 AND ACCOMPANYING SCHEDULES ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE PRESIDENT OR EXECUTIVE DIRECTOR OF THE ASSOCIATION REVIEWS THE TAX RETURN AND RESOLVES ANY DIFFERENCES WITH THE INDEPENDENT ACCOUNTING FIRM. UPON REQUEST OF THE PRESIDENT, THE INDEPENDENT ACCOUNTING FIRM THEN DISTRIBUTES TO ALL BOARD MEMBERS A SECURE LINK GRANTING THE BOARD MEMBERS ELECTRONIC ACCESS TO THE RETURN. THE BOARD MEMBERS ARE GIVEN TIME FOR REVIEW AND COMMENT. ONCE ALL QUESTIONS OR DISCREPANCIES ARE RESOLVED WITH THE PRESIDENT OR EXECUTIVE DIRECTOR AND THE INDEPENDENT ACCOUNTING FIRM, THEN THE TAX RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN OF THE BOARD, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ASSOCIATION; (D) ASK THE PERSON TO ABSTAIN FROM VOTING ON THE ISSUE; OR (E) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ASSOCIATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ASSOCIATIONS REMOVAL PROCEDURES.</ExplanationTxt>
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        <ExplanationTxt>THE CURRENT YEAR FINANCIAL STATMENTS ARE SHARED AT THE ANNUAL MEETING WITH THOSE IN ATTENDANCE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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</Return>