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        <ExplanationTxt>The Organization has obtained tax-exempt status from the Internal Revenue Service under Section 501(c)(3) of the Internal Revenue Code and from the Franchise Tax Board under Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for federal income tax or California Franchise Tax has been made.The Organization has evaluated its current tax positions as of June 30, 2024, and is unaware 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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        <FormAndLineReferenceDesc>Form 990, Part III, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Prevention and Harm Reduction Serives (PHRS) - HEPPAC has increased prevention and harm reduction services (PHRS) by enhancing pre-existing integrated syringe service programs in clinical and non-clinical settings. HEPPAC hired more Full time staff to offer direct services which resulted in more participant utilization during fixed and mobile service sites.Drop In Center hours were increased to five days per week. Funding enhanced organization growth including structure and program delivery across four of HEPPACs newly formed portfolios.Punks With Lunch (PWL) not only launched a Community Drug Checking Program but served over 10,000 people without missing a single day of scheduled service. PWL distributed at least 10,000 doses of naloxone and the community reported over 800 overdose reversals as a result. National Black Harm Reduction Network (NBHRN) secured their incorporation Delaware, filed for 501c3 status, and raised over $355,000 in additional funding to power their mission forward. NBHRN expanded their digital presence through a new website, bi-monthly newsletter,and social media channels, while simultaneously developing a workforce development program and establishing and strengthening strategic partnerships with key organizations in the field.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>This Program has been ceased to conduct-HEPPAC HAS BEEN FUNDED BY THE BOARD OF SUPERVISORS TO INCREASE OVERDOSE PREVENTIONACTIVITIES BY PROVIDING LOW BARRIER DRUG CHECKING USING THE FTIR MACHINE WHICH CANIDENTIFY TRACE AMOUNTS OF FOREIGN SUBSTANCES SUCH AS FENTANYLY IN THE UNREGULATEDDRUG SUPPLY. DOING THIS HAS INCREASED THE AUTONOMY OF PERSONS WHO USE DRUGS (PWUDS)TO KNOW WHAT'S GOING IN THEIR BODIES AND MAKE INFORMED DECISIONS TO PREVENT FATALOPIOID OVERDOSE.</ExplanationTxt>
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        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Prevention and Harm Reduction Serives (PHRS) - HEPPAC has increased prevention and harm reduction services (PHRS) by enhancing pre-existing integrated syringe service programs in clinical and non-clinical settings.HEPPAC hired more Full time staff to offer direct services which resulted in more participant utilization during fixed and mobile service sites.Drop In Center hours were increased to five days per week. Funding enhanced organization growth including structure and program delivery across four of HEPPACs newly formed portfolios. OTHER PROGRAM SERVICES 5: East Bay MAT Expansion (EBME) - Overdose to Action (OD2A) and Prop 47 Contracts have allowed HEPPAC to increase its reach to People Who Use Drugs (PWUD) in having equitable entry points to engage with Substance Use Navigators (SUNS) wanting to access Substance Use Disorder (SUD) for Opiod Use Disorder (OUD) and Stimulant Use Disorder (StUD) treatment. This reinforced and built relationships with the criminal justice re-entry system to increase recently released persons' access to Medication Assistance Treatment (MAT) in Alameda and Contra Costa Counties.</ExplanationTxt>
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