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        <ExplanationTxt>Smith River Alliance is working on a single piece of legislation called the Smith River National Recreation Area Expansion Act (Senators Merkley, Wyden, Butler and Padilla). This initiative will secure permanent protection for the North Fork Smith River and its tributaries in one of the most ecologically important unprotected landscapes in the Pacific Northwest. Activities have included: working closely with Senator Merkleys staff on talking points to explain the purpose of the legislation; securing support for the protection of the Smith River and the legislation; maintaining a list of supporters; preparing press releases and talking points; attending meetings; describing potential effects of the bill; describing progress in newsletter and social media; and circulating a petition.</ExplanationTxt>
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        <ExplanationTxt>The Endowment Fund is intended to provide funds to meet special targets of opportunity or need that further the mission of the organization. The Endowment Fund is also intended as a source of internal ongoing support for SRA operations and programs.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>On January 1, 2009, the Organization adopted FIN48, which clarifies the accounting for uncertainty in income taxes recognized in the Organizations financial statements in accordance with SFAS 109 and prescribes a recognition threshold and measurement attribute for the financial statement recognition measurement of a tax position taken or expected to be taken in a tax return. FIN 48 also provides guidance on recognition and measurement of a tax return position taken or expected to be taken in a tax return. The adoption of FIN 48 did not have a material effect on the Organization. The Organization files income tax returns in the US federal jurisdiction, and the State of California. The Organizations federal income tax returns for tax year 2011 and beyond remind subject to examination by the Internal Revenue Service, and the Organizations California income tax returns for the tax year 2011 and beyond remain subject to examination by the California Franchise Tax Board. The Organization did not have unrecognized tax benefits as of December 31, 2025, and does not expect to change significantly over the next 12 months. In connection with the adoption of FIN 48, the Organization will recognize interest and penalties accrued or any unrecognized tax benefits as a component of income tax expense. As of December 31, 2025, the Organization has not accrued interest or penalties related to uncertain tax positions.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Draft 990 was delivered to voting Board members prior to finalizing and submitting.</ExplanationTxt>
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