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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN A POSITION THAT IS UNCERTAIN. AN UNCERTAIN POSITION IS DEFINED AS ONE IN WHICH THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT &amp; CEO OF JFCS ALONG WITH THE CFO AND A REPRESENTATIVE FROM IT'S INDEPENDENT OUTSIDE ACCOUNTING FIRM WILL REVIEW THE 990 WITH THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AT A SPECIAL MEETING PRIOR TO THE FILING OF THE FORM 990. IN ADDITION, THE FULL BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE FORM 990 FOR REVIEW AND COMMENTS PRIOR TO SUBMISSION TO THE IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
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