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        <ExplanationTxt>ACCOUNTING STANDARDS PROVIDE GUIDANCE FOR HOW CERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S RETURNS TO DETERMINE WHETHER THE TAX POSITION ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT AND ASSET OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. THE ORGANIZATION FILES RETURNS IN THE U.S. FEDERAL AND ILLINOIS STATE JURISDICTION. THE ORGINAZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE SEPTEMBER 2020. AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S FINANCE DIRECTOR WORKS CLOSELY WITH THE FORM 990 PREPARER IN ANSWERING ALL QUESTIONS ON THE FORM AS WELL AS PROVIDING ACCCURATE FINANCIAL AND OTHER INFORMATION FOR INCLUSION. A DRAFT OF THE FORM IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FINALIZATION. ANY CHANGES THEY DETERMINE ARE REQUIRED ARE INCORORPORATED INTO THE FORM PRIOR TO FILING. A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BOARD BEFORE IT IS FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WALK BIKE GO MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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