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        <ExplanationTxt>COLORADO STATEWIDE PARENT COALITION BEGAN LOBBYING EXPENSES IN 2023. WE PAID 16,000 TO THE POLICY MATTERS LLC TO REPRESENT OUR POSITIONS ON CERTAIN BILLS AT THE STATE LEGISLATURE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>CSPC PARTNERS WITH A THIRD-PARTY PAYMENT PROVIDER TO ENSURE ALL SUBGRANTEES ARE REGISTERED IN SAM.GOV, HAVE A UNIQUE ENTITY IDENTIFIER (UEI), AND ARE ELIGIBLE TO RECEIVE FEDERAL FUNDING OR HAVE A FISCAL SPONSOR THAT MEETS THIS CRITERIA. CSPC WORKS WITH THE THIRD-PARTY PAYMENT PROVIDER TO REVIEW ALL REIMBURSEMENT REQUESTS AND SUPPORTING DOCUMENTATION ON A MONTHLY BASIS AND ONLY APPROVES REQUESTS THAT ALIGN WITH EACH SUBGRANTEE'S APPROVED BUDGET AND WORKPLAN. FINALLY, SUBGRANTEES PROVIDE REGULAR FINANCIAL AND EVALUATION REPORTING DATA RELATED TO THEIR PROJECTS. CSPC CONDUCTS RISK ASSESMENTS FOR EACH SUBGRANTEE AND ADJUSTS THE MONITORING PROTOCOL AS NECESSARY. CSPC ONLY DISBURSES PAYMENTS TO SUBGRANTEES THAT ALIGN WITH THIS PROTOCOL AND SUBMIT A FORM W-9, A VERIFIABLE DIRECT DEPOSIT AUTHORIZATION, AND INSURANCE VERIFICATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>LORENA GARCIA IS THE CEO OF COLORADO STATEWIDE PARENT COALITION (CSPC). RICHARD GARCIA IS LORENA GARCIA'S FATHER. IN 2024, CSPC PAID RICHARD GARCIA 55,250 TO SUPPORT THE LAS FAMILIAS PROGRAM IN SEVERAL LOCATIONS AND SCHOOL DISTRICTS. DELIA TERESA GARCIA (DELIA TERESA GARCIA TRAVEL) IS LORENA GARCIA'S MOTHER. IN 2024, CSPC PAID DELIA TERESA GARCIA 10,750 TO SUPPORT THE EXITO, AND PASO ACADEMY PROGRAMS. MARISOL CRUZ IS THE DIRECTOR OF LEARNING AND EVALUATION FOR CSPC. MARTHA CRUZ IS MARISOL CRUZ'S MOTHER. IN 2024, MARISOLA PARTICIPATED IN CSPC'S EMPLOYEE CHILDCARE BENEFIT. ONE OF MARISOL'S PREFERRED CHILDCARE PROVIDERS IS HER MOTHER. IN 2024, CSPC PAID MARTHA CRUZ 190 AS PART OF MARISOL CRUZ'S PARTICIPATION IN CSPC'S EMPLOYEE CHILDCARE BENEFIT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>EL PASO, CONTINUED: EL PASO EXCITO - THIS GIVES PARENTS THE KNOWLEDGE AND SKILLS TO SUPPORT THEIR CHILDREN BEFORE THEY ENTER KINDERGARTEN AND THE OPPORTUNITY TO SHARE THEIR KNOWLEDGE WITH THEIR COMMUNITY. SINCE 2014, MORE THAN 4,000 PARENTS HAVE BEEN VISITED AND INFORMED ABOUT AGENCIES AND ORGANIZATIONS THAT ARE IN THE PARENTS' COMMUNITY TO BETTER THEIR LIFE AND THEIR CHILDREN'S FUTURES. EACH OF THE LAST SEVERAL YEARS, EL PASO EXCITO HAS TRAINED 30-40 LATINO MOTHERS AND FATHERS IN EARLY CHILDHOOD TOPICS, SUCH AS LANGUAGE DEVELOPMENT, EARLY READING AND WRITING SKILLS, EARLY MATH, AND SOCIAL-EMOTIONAL DEVELOPMENT, SO PARENTS CAN INCORPORATE NEW BEHAVIORS FOR THE BETTER. THE INFORMATION IS GIVEN, AND PARENT LEADERS CAN INCORPORATE IT AT HOME, OBSERVE CHANGE IN THEIR CHILDREN'S AWARENESS AND DESIRE FOR LEARNING, AND THEN SHARE IT WITH THEIR NEIGHBORS. EL PASO EXCITO HAS SEVERAL PARENTS WHO FIRST WENT TO THE CAFECITOS AND ARE NOW STRONG PARTICIPANTS OF EL PASO EXCITO AND OFFER CAFECITOS TO THEIR OWN COMMUNITIES. EL PASO VOZ IS A GROUP OF PARENTS WITH THE GOAL OF COMMUNITY ORGANIZING AND USING THEIR LEADERSHIP SKILLS FOR THE BETTERMENT OF BOULDER COUNTY. THIS PROGRAM FOCUSES ON LEADERSHIP WITHIN THE COMMUNITY AND ON FAMILY WELL-BEING. FOR EXAMPLE, EL PASO VOZ IN LAFAYETTE EXPRESSED CONCERN ABOUT THE TREATMENT OF LATINO CHILDREN BY THE FOOD SERVICE EMPLOYEES AT SCHOOL. IN RESPONSE, THE BVSD NUTRITION DIRECTOR INVITED THE EL PASO VOZ PARENT LEADERS TO PERSONALLY EXPRESS THEIR CONCERN AND INVITE THE EMPLOYEES TO TREAT ALL STUDENTS NICELY SO THAT THEY FEEL GOODA AND ARE READY TO KEEP LEARNING. EL PASO VOZ IN BOULDER IS FOCUSING ON BULLYING, TO SUPPORT THE SCHOOL DISTRICT AND CHILDREN IN STOPPING THIS BEHAVIOR. BECAUSE OF THE PANDEMIC, EL PASO SAW THE NEED TO SUPPORT PARENTS AND STUDENTS AT HOME BY CREATING THE TUTORING PROJECT, WHICH IS A PROGRAM TO SUPPORT EVERY STUDENT IN THE EL PASO THAT NEEDED AND WANTED EXTRA SCHOOL SUPPORT. THIS TUTORING PROGRA, IS BASED ON FRIENDSHIP, BECAUSE STUDENTS DON'T NEED ANOTHER TEACHER. WHAT THEY NEED IS AN ADULT THAT UNDERSTANDS THEIR DILEMMAS, SHARES STRATEGIES, SHOWS THEM HOW TO PLAN A PRESENTATION, ETC.</ExplanationTxt>
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        <ExplanationTxt>PARENT LEADERSHIP TEAMS: CONSULTING SERVICES PROVIDED TO SCHOOLS AND SCHOOL DISTRICTS TO SUPPORT THE DEVELOPMENT OF PARENT/LEADERSHIP TEAMS TO HELP SATISFY THE ACCOUNTABILITY BOARDS REQUIRED IN COLORADO TITLE I SCHOOLS BY COLORADO LAW.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A PRELIMINARY DRAFT OF THE 990 WAS PROVIDED TO ALL BOARD MEMBERS FOR APPROVAL PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS ANNUALLY SIGN AN ACKNOWLEDGEMENT OF THE CONFLICT OF INTEREST POLICY AND ARE REGULARLY ASKED IF ANY POTENTIAL FINANCIAL CONFLICTS EXIST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990, THE CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE MAINTAINED BY THE FINANCE DIRECTOR AND THEY ARE AVAILABLE TO ALL INTERESTED PERSONS.</ExplanationTxt>
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