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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>BPM is exempt from income tax under Internal Revenue Code (IRC) 501(c)(3), although it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the IRC Code. BPM currently has processes in place to ensure the maintenance of its tax-exempt status. These include identifying and reporting unrelated income when applicable as well as determining and meeting its filing and tax obligations in jurisdictions in which it operates, and to identify and evaluate other matters that may be considered tax positions. BPM has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. BPMs federal and state tax returns Returns of Organizations Exempt from Income Tax for the years ended September 30, 2023, 2022 and 2021 are subject to examination by the federal and state taxing authorities generally for three years after being filed.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>During the year ended September 30, 2025, a company owned by the brother-in-law of the Executive Director was paid a total of $108,000 to provide communication services to BPM.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>BPM CONTRACTS WITH AN OUTSIDE ENTITY (CLIFFORD P. CHARLES CPA, P.C.) FOR THE CONTROLLERSHIP AND CHIEF FINANCIAL OFFICER FUNCTIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FORM 990 ARE REVIEWED BY ITS EXECUTIVE DIRECTOR AND ITS CHIEF FINANCIAL OFFICER AND THE BOARD OF DIRECTORS BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All Board members are required to sign Conflict of Interest statements annually. This is monitored by the Chairperson.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1, LINE 1-MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>The mission of Black Public Media, Inc. is to support the development, production, acquisition, and distribution of noncommercial educational and cultural television and web-based programming that is representative of African Americans or addresses issues of particular interest to African Americans for dissemination to the public broadcasting stations and other public telecommunications entities.</ExplanationTxt>
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