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        <ExplanationTxt>1.16: Other expenses consist of travel and meeting expenses ($2,134), exhibition opening receptions ($420), miscellaneous exhibition costs ($276), reimbursable expenses ($375), QuickBooks payment processing fees ($509), non-profit fees ($500), the 2024 TFFF Exhibition/Documentation grant expense ($1,018), and Community Programming expenses for the Critical Conversations critic and curator tour ($2,570). 1.20: Line 20 reflects a correction of $225 related to timing differences identified during account reconciliation. Beginning net assets for 2024 have been updated to reflect a corrected 2023 beginning net assets figure, as reported on the organizations amended 2023 Form 990-EZ.</ExplanationTxt>
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      <ExplanationTxt>Ditch Projects is a small volunteer-run 501c3 organization with no paid administrative or accounting staff While preparing this return the organization identified discrepancies between its accounting records and prior-year filings that required careful reconciliation including a correction to beginning net assets reported on Schedule O Resolving this accurately took longer than expected given the organizations limited volunteer capacity The organization has worked in good faith to file a complete and accurate return</ExplanationTxt>
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