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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS BEEN CLASSIFIED AS AN OTHER-THAN-PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT EQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE RGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>BLACK CITIZENSHIP INITIATIVE: THE BLACK CITIZENSHIP INITIATIVE EMBRACES AND PROMOTES AFRICAN-AMERICAN CONCEPTIONS OF DEMOCRACY AND PATRIOTISM THROUGH EDUCATIONAL AND ADVOCACY PROGRAMS FOCUSED ON RECONCEPTUALIZING AND REINVENTING CONCEPTIONS OF BLACK CITIZENSHIP BASED ON AFRICAN-AMERICAN HISTORY, TRADITIONS, CUSTOMS, CULTURE, BELIEF AND FAMILY VALUES. WE ARE TRAINING A NEW GENERATION OF BLACK PATRIOTS IN CIVICS, SOCIAL ADVOCACY, LEADERSHIP, COMMUNITY ORGANIZATION, ECONOMIC DEVELOPMENT, AND ENTREPRENEURSHIP. THE BLACK CITIZENSHIP INITIATIVE IS COMPRISED OF SEVERAL INITIATIVES INCLUDING A RACIAL JUSTICE RITES OF PASSAGE YOUTH MENTORING PROGRAM, WHICH ALLOWS US TO PARTNER WITH COMMUNITIES RICH IN AFRICAN-AMERICAN CULTURE, CIVIL GROUPS AND ACTIVISTS, CHURCHES, COMMUNITY CENTERS, PUBLIC SCHOOLS, FOSTER HOMES AND BEYOND. OUR CERTIFICATE OF STUDY IN RACIAL JUSTICE STUDIES (CSRJS) IS DESIGNED TO INTRODUCE CORPORATE LEADERS, LAW ENFORCEMENT EXECUTIVES, CIVIL SERVANTS, AND ACADEMIC LEADERS TO THE COMPLEX HISTORY AND CHALLENGES IN ACHIEVING RACIAL EQUALITY, EQUITY AND JUSTICE IN THE UNITED STATES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>HUMAN RIGHTS EDUCATION AND ADVOCACY PROGRAM: SIFJSS HUMAN RIGHTS ADVOCACY PROGRAM AIMS TO: 1) SAFEGUARD THE FUNDAMENTAL HUMAN RIGHTS OF AFRICAN-AMERICANS; 2) EDUCATE, TRAIN AND EMPOWER THE PUBLIC ABOUT VITAL RACIAL JUSTICE ISSUES; AND 3) PROMOTE THE GREATER IDEALS OF FREEDOM, EQUALITY, EQUITY, JUSTICE AND HUMANITY IN CENTRAL FLORIDA AND BEYOND. THE SIFJS ALSO REGULARLY ORGANIZES MASTER SEMINARS, WEBINARS, FACE-TO-FACE TRAININGS ON A MYRIAD OF TOPICS FROM INSTITUTIONALIZED RACISM AND CORPORATE SOCIAL RESPONSIBILITY, TO CHRISTIAN NATIONALISM AND TERRORISM. WE PARTNER WITH THE BUSINESS COMMUNITY, LAW ENFORCEMENT, CIVIL SOCIETY AND OTHERS TO ASSIST VICTIMS OF RACIAL INJUSTICE SEEK JUSTICE, SUPPORT COMMUNITY-BASED RESTORATIVE JUSTICE INITIATIVES, AND POLICE EDUCATION AND TRAINING. SIFJSS POLICE ADVOCACY AND ACCOUNTABILITY PROJECT IS THE HUMAN RIGHTS EDUCATION AND ADVOCACY PROGRAMS SIGNATURE INITIATIVE. IT IS A PEOPLE-TO-PEOPLE DRIVEN INITIATIVE THAT PROVIDES A SAFE, SECURE, AND SUPPORTIVE ENVIRONMENT FOR ALLEGED VICTIMS OF POLICE ABUSE AND VIOLENT WHITE EXTREMIST VIGILANTISM TO RECEIVE MORAL AND LEGAL ASSISTANCE. WE ALSO PROVIDE RACE CONSCIOUS, BIAS FREE POLICING, AND RACIAL JUSTICE DE-ESCALATION EDUCATION AND TRAINING TO COMMUNITIES OF COLOR AND LAW ENFORCEMENT AGENCIES. AS A PART OF OUR HUMAN RIGHTS EDUCATION AND ADVOCACY PROGRAM, SIFJS DEVELOPED A COMPREHENSIVE AND INNOVATIVE ONLINE POLICE TRAINING COURSE TITLED: BLACK AMERICANS: RACE CONSCIOUS, RACIAL BIAS, AND DISCRIMINATORY POLICING AND UNLAWFUL TRAFFIC STOPS. THIS INNOVATIVE CURRICULUM WAS CREATED FOR LAW ENFORCEMENT PROFESSIONALS AND HAS BEEN USED TO TRAIN, AMONG OTHERS, FLORIDA DEPARTMENT OF LAW ENFORCEMENT (FDLE) COMMANDERS. SPECIFICALLY, THIS GROUNDBREAKING CURRICULUM AND OUR OTHER RACIAL JUSTICE DE-ESCALATION INITIATIVES ARE DESIGNED TO COMBAT ANTI-BLACK BIAS IN POLICING AND REDUCE EXCESSIVE USES OF FORCE BY: 1) BUILDING TRUST, FAMILIARITY, EMPATHY AND COMMUNITY COOPERATION BETWEEN POLICE OFFICERS AND BLACK YOUTH AND ADULTS THROUGH A SERIES OF RACE CONSCIOUS TRAININGS USING FACE TO FACE CONVERSATIONS, ROLE PLAYING, CASE SCENARIOS AND TEACHINGS IN AFRICAN AMERICAN HISTORY AND CULTURE AND; 2) TRAINING YOUTH AND ADULTS IN DE-ESCALATION STRATEGIES TO REDUCE CONFLICT AND DEADLY VIOLENCE DURING TRAFFIC STOPS AND OTHER INTERACTIONS WITH POLICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS REVIEWED BY EXECUTIVE STAFF WHO ARE ALSO BOARD MEMBERS PRIOR TO FILING AND PROVIDING TO THE FULL BOARD.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>PROFESSIONAL FEES 23,065 0 0</ExplanationTxt>
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