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        <ExplanationTxt>THE ASSOCIATION IS A NONPROFIT CORPORATION OPERATING UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ASSOCIATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN; ACCORDINGLY, MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO ANY UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OTHER EXPENSES. THE ASSOCIATION RECORDED NO SUCH EXPENSE FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>HEALTHY LIVING - THE Y IS A LEADING COMMUNITY RESOURCE FOR HEALTH, EXERCISE, AND WELLBEING. WE BRING FAMILIES AND INDIVIDUALS OF ALL AGES CLOSER TOGETHER TO BE THEIR PERSONAL BEST IN SPIRIT, MIND AND BODY. OUR HOSPITABLE AND PROFESSIONAL STAFF ENCOURAGE GOOD HEALTH, HAPPINESS AND STRONGER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. OUR COMPREHENSIVE FACILITY FEATURES TWO POOLS, GYMNASIUM, COMMUNITY CONFERENCE ROOM, FOUR STUDIOS CHILD WATCH COMPUTER CENTER, AND AN OUTDOOR CAMPUS. WE PROVIDE OVER 100 GROUP CLASSES, AND A RICH DIVERSITY OF ACTIVITIES FOR ALL. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. THE Y PROVIDES FINANCIAL ASSISTANCE TO PEOPLE WHO WOULD HAVE OTHERWISE BEEN UNABLE TO PARTICIPATE DUE TO ECONOMIC BARRIERS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
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