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        <ExplanationTxt>THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A FOUNDATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE AND BY THE CALIFORNIA FRANCHISE TAX BOARD AS AN ORGANIZATION THAT IS EXEMPT FROM STATE TAXES UNDER SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE FOUNDATION IS CLASSIFIED AS A PUBLIC CHARITY UNDER INTERNAL REVENUE CODE SECTIONS 509A1 AND 170B1AVI. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE FOUNDATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE FOUNDATIONS RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.</ExplanationTxt>
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        <ExplanationTxt>FOR SUMMER SCHOOL SCHOLARSHIPS, THE ORGANIZATION REMITS THE AGGREGATE SCHOLARSHIP FUNDS DIRECTLY TO THE CALIFORNIA STATE SUMMER SCHOOL FOR THE ARTS CSSSA AND REMAINS IN CLOSE CONTACT WITH CSSSA THROUGHOUT THE YEAR. FOR COLLEGE SCHOLARSHIPS, THE ORGANIZATION DEVELOPS A LONGER TERM RELATIONSHIP WITH EACH RECIPIENTS OF EACH SCHOLARSHIP. THE ORGANIZATION WORKS WITH EACH RECIPIENT TO HELP THEM FULLY UTILIZE THE SCHOLARSHIP FUNDS AND THE ORGANIZATION REMITS THE FUNDS DIRECTLY TO THE COLLEGE THE RECIPIENT IS ATTENDING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CSSSA PROVIDES THE REPORT ON HOW MANY STUDENTS GOT THE SCHOLARSHIPS WE PAY A PORTION BASED ON AMOUNTS RAISED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURNS ARE PREPARED BY OUTSIDE ACCOUNTANTS AND PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE BOARD IS PROVIDED THE RETURN PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY BOARD MEMBERS ARE GIVEN THE CONFLICT OF INTEREST POLICY AND ARE REQUESTED TO RETURN A STATEMENT NOTING THAT IT HAS BEEN READ AND CONFLICTS IF ANY HAVE BEEN DESCRIBED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS FORM THE COMPENSATION COMMITTEE AND DETERMINE THE EXECUTIVE DIRECTORS COMPENSATION ACCORDING TO THE ORGANIZATIONS METHODOLOGY. THIS INCLUDES USING BENCHMARKED AND COMPARABLE ORGANIZATION 990S, SURVEYS AND OTHER INFORMATION IF APPLICABLE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ITS FORM 990 AND ITS AUDIT AVAILABLE TO THE PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THIS ITEM IS CHECKED NO SINCE THERE ARE NO INDIVIDUALS TO WHICH THIS APPLIES.</ExplanationTxt>
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        <ExplanationTxt>SUBSEQUENT TO THE FILING OF THE JUNE 30, 2023 FORM 990 THE FOUNDATION COMPLETED ITS JUNE 30, 2023 AUDIT AND ERRORS WERE IDENTIFIED WITH THE JUNE 30, 2023 NET ASSET BALANCE AS REPORTED ON THE FORM 990. THE NUMBER ON THIS LINE REPRESENTS THE REQUIRED CORRECTION TO THE JUNE 30, 2023 NET ASSET BALANCE AS PREVIOUSLY FILED. TOTAL ADJUSTMENTS AMOUNTED TO 105,726.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1A 1</FormAndLineReferenceDesc>
        <ExplanationTxt>EMILY NYE SERVED AS EXECUTIVE DIRECTOR UNTIL OCTOBER 2023. FOLLOWING HER DEPARTURE FROM THAT ROLE, SHE TRANSITIONED TO A CONSULTING POSITION, SUPPORTING THE ORGANIZATION ON SPECIAL PROJECTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED FEEDBACK TO CSSSA STUDENTS. CSSSAF ALSO PROVIDED ADDITIONAL SUPPORT TO THE ANIMATION DEPT AND THEIR ALUMNI.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED CSSSAF MANAGES COMMUNITY PARTNERSHIPS THAT OFFER SPECIAL OPPORTUNITIES FOR CSSSA STUDENTS AND ALUMNI DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>