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        <ExplanationTxt>FORM 990, PART I, LINE 5, PART VII AND PART IX, LINES 5-10: THE COLORADO SAFE PARKING INITIATIVE (CSPI) HAS A FISCAL SPONSORSHIP CONTRACT WITH THE BARTON INSTITUTE, AND UNDER THE CONTRACT CSPI PAYS THE BARTON INSTITUTE TO LEASE EMPLOYEES. THE BOARD OF CSPI ESTABLISHES THE COMPENSATION OF CSPI'S EXECUTIVE DIRECTOR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS AFTER PREPARATION BY THE OUTSIDE AUDITING FIRM. THE BOARD OF DIRECTORS REVIEWS THE 990, ASKS QUESTIONS ABOUT THE 990, AND APPROVES IT FOR SUBMISSION PRIOR TO ITS SUBMISSION TO THE IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPROVED BY THE BOARD OF DIRECTORS AS PART OF ITS CODE OF ETHICS. EACH YEAR, ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A REMINDER OF THIS POLICY AND ARE ASKED TO RESPOND WITH NOTIFICATION OF ANY POTENTIAL CONFLICTS OF INTEREST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CEO AND THE BOARD PRESIDENT REVIEW THE COMPENSATION OF ALL EMPLOYEES WITH THE BOARD OF DIRECTORS. THE CEO PROVIDES DOCUMENTATION FROM SURVEYS OF SIMILAR SALARIES OBTAINED FROM THE COLORADO ASSOCIATION OF FUNDERS, THE COLORADO NONPROFIT ASSOCIATION, AND THE COUNCIL ON FOUNDATIONS. ALL SALARIES ARE DETERMINED IN CONNECTION WITH THOSE OF ORGANIZATIONS OF SIMILAR SIZE, COMPLEXITY, AND AREAS OF RESPONSIBILITY.</ExplanationTxt>
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        <ExplanationTxt>THE COLORADO SAFE PARKING INITIATIVE OFFERS TO MAKE ALL GOVERNANCE DOCUMENTS INCLUDING THE IRS FORM 990 AVAILABLE UPON REQUEST. THIS OFFER IS IN PLACE ON THE ORGANIZATION'S WEBSITE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C</FormAndLineReferenceDesc>
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          <StateAbbreviationCd>CO</StateAbbreviationCd>
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