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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2025 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.</ExplanationTxt>
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        <PersonNm>Harmony Goldberg</PersonNm>
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        <ExplanationTxt>The 990 is reviewed by the Finance and Operations Manager, then the Executive Director, and is then presented to the Board for review prior to filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Annually, key employees and board members are asked to disclose any potential conflicts of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>We used "Fair Pay for Northern California Non-Profits: 2018 Compensation and Benefits Survey Report" from Nonprofit Compensation Associates to calculate our ED salary.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Independent salary survey was reviewed by key employees, executive director and the board of directors.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service AccomplishmentsThe Organization is reimbursed for some operational expenses by the Grassroots Power Program (the Project), a sponsored project of Tides Advocacy, a 501(c)(4) nonprofit. During the year ended December 31, 2025, the Organization received reimbursement from the Project of approximately $401,614 for consulting and operational expenses with $114,198 outstanding at December 31, 2025 which was reported as a component of accounts receivable.</ExplanationTxt>
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