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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 June 30, 2023 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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          <CityNm>Oakland</CityNm>
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        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>AAPIP provides grants to giving circles, through their fiscal hosts, as part of its national giving circle network. All grants are approved by the Board in accordance with grants approval policies.</ExplanationTxt>
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        <PersonNm>Patricia Eng</PersonNm>
        <TitleTxt>President &amp; CEO</TitleTxt>
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        <ExplanationTxt>Members have the right to vote, as set forth in the Bylaws, on the election of Directors, the disposition of all or substantially all, of the corporation's assets, on any merger and its principal terms and any amendment of those terms, and on any election to dissolve the corporation.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft Form 990 is reviewed by the President/CEO, and then presented to all directors in advance of filing. Within one week of receipt of the draft Form 990, Directors shall identify and submit comments and critical concerns, if any, to the President/CEO and Treasurer, who may address the comments and concerns, consulting with AAPIP legal counsel and the accounting firm preparing the form, as necessary. Critical concerns shall be resolved jointly by the President/CEO and Chair, or by the Executive Committee of the Board, and resolution of such concerns shall be communicated with the director raising the concern and the board, if deemed necessary by the President/CEO and Chair. A copy of the filed Form 990 shall be distributed to the entire board approximately one week after filing, together with a note identifying any material and substantial changes from the draft versions distributed earlier.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each officer, director, and key employee shall annually complete the disclosure form and timely update the President/CEO and Chair of any changes during the current year.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>1. The authorized body to decide on the matter shall not include any individual who has a conflict of interest with respect to the compensation agreement. 2. Prior to making its decision on the total compensation package, the authorized body shall obtain and rely upon appropriate data as to comparability. 3. The authorized body shall adequately and timely document the basis for its determination that the authorized total compensation for the executive is just and reasonable concurrently with making such determination. This may be accomplished in part by including with the minutes the comparability data obtained and relied upon by the authorized body at the meeting in which the determination was made.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>1. The authorized body to decide on the matter shall not include any individual who has a conflict of interest with respect to the compensation agreement. 2. Prior to making its decision on the total compensation package, the authorized body shall obtain and rely upon appropriate data as to comparability. 3. The authorized body shall adequately and timely document the basis for its determination that the authorized total compensation for the executive is just and reasonable concurrently with making such determination. This may be accomplished in part by including with the minutes the comparability data obtained and relied upon by the authorized body at the meeting in which the determination was made.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, conflict of interest policy, and financial statements are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
