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        <ExplanationTxt>- Pursuant to FASB ASC 740-10, FBBA reviews and assesses all activities annually to identify any changes in the scope of the activities and revenue sources and the tax treatment thereof to identify any uncertain tax positions. At June 30, 2025, management did not identify any uncertain tax positions requiring recognition or disclosure in these financial statements. Tax years reasonably considered open and subject to examination include federal returns for the fiscal years ended June 30, 2022 through 2025 and California state returns for the fiscal years ended June 30, 2021 through 2025.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 0, Grants and allocations 0, Revenue 0 Youth Acceptance Project worked with 44 youth and families supporting families in becoming the accepting and supportive parents their children need them to be.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>----- FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM FIRM. AFTER COMPLETION OF SAID RETURNS, FBBA IS SENT A DRAFT OF THE TAX RETURNS TO BE REVIEWED AND EXAMINED. FBBA MAKES COPIES OF THE RETURNS AND DISTRIBUTES TO THOSE INDIVIDUALS CHARGED WITH GOVERNANCE. THOSE INDIVIDUALS AT THAT TIME CAN REVIEW AND IF APPLICABLE DISCUSS ANY LINE ITEMS IN THE RETURN WITH THE ACCOUNTANT WHO HAS PREPARED THE RETURN. IF ALL ITEMS ARE FOUND TO BE ACCEPTABLE, AN AUTHORIZATION IS SIGNED AND PROVIDED TO AUTHORIZE THE FIRM TO PROCESS, SIGN AND PROVIDE COPIES OF THE RETURNS TO BE FILED PAPER OR ELECTRONICALLY WITH THE DESIGNATED GOVERNMENTAL AGENCIES. THE TAX RETURNS ARE THEN SIGNED BY FBBA, STAMPED AND MAILED WITH CERTIFIED RETURN RECEIPT OR THE SIGNED FORM 8879 IS PROVIDED TO THE FIRM ALLOWING ELECTRONIC FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>----- ALL NEW EMPLOYEES AND BOARD MEMBERS ARE ORIENTED TO THIS POLICY. IF AN EMPLOYEE HAS A POTENTIAL CONFLICT OF INTEREST OR HAS A QUESTION AS TO WHETHER AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS, THE EMPLOYEE MUST IMMEDIATELY REPORT THE FACTS AND THE CIRCUMSTANCES IN WRITING TO THE CFO WHO WILL RECOMMEND APPROPRIATE ACTION. FAILURE TO REPORT A POTENTIAL CONFLICT OF INTEREST IS A VIOLATION OF THIS POLICY AND MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION OF EMPLOYMENT. WHEN MEMBERS OF THE BOARD OF DIRECTORS HAVE A POTENTIAL CONFLICT OF INTEREST, THE MATTER IS ADDRESSED WITH THE BOARD.</ExplanationTxt>
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        <ExplanationTxt>----- THE AGENCY PARTICIPATES IN THE ANNUAL NORTHERN CALIFORNIA COMPENSATION SURVEY AND THEN ANALYZES PAY STRUCTURES BASED ON RANGES FOR OUR ORGANIZATION THE BOARD DETERMINES SALARY RANGES BASED ON THIS, INCLUDING THE CFO SALARY.</ExplanationTxt>
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        <ExplanationTxt>----- FEDERAL FORMS 990 ARE AVAILABLE AT GUIDESTAR.ORG CHARITYNAVIGATOR.ORG.</ExplanationTxt>
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        <ExplanationTxt>----- GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE CONFLICT OF INTEREST POLICY AND THE ORGANIZATIONS FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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