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        <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, 2022 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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        <ExplanationTxt>The draft 990 is reviewed by the CEO, Fiscal Manager, and the finance committee of the board. Prior to filing the return it is emailed to the full board and approved at the next board meeting.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members have a continuing responsibility to review their business, personal, and philanthropic interests, and their family and other close relationships, for actual, apparent, or potential conflicts of interest, and to make such disclosures to BAYCAT as appropriate. All board members are required to complete and sign a disclosure questionnaire upon nomination to the board and annually thereafter.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>It is BAYCATs policy that (a) the Board review and approve the compensation of the CEO, CFO, other top management officials, officers and key employees; (b) such review be conducted by independent and impartial members of the Board; (c) the Board consider external comparability data in making its decisions; (d) such compensation be fair and reasonable; and (e) BAYCAT document the review process and findings in Board minutes and related materials.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>It is BAYCATs policy that (a) the Board review and approve the compensation of the CEO, CFO, other top management officials, officers and key employees; (b) such review be conducted by independent and impartial members of the Board; (c) the Board consider external comparability data in making its decisions; (d) such compensation be fair and reasonable; and (e) BAYCAT document the review process and findings in Board minutes and related materials.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
