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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>TN PROGRESS HAS BEEN CLASSIFIED AS AN OTHER-THAN-PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. TN PROGRESS IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. TN PROGRESS HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE- LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. TN PROGRESS HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. TN PROGRESS BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON TN PROGRESS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, TN PROGRESS HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024. TN PROGRESS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY.</ExplanationTxt>
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          <CityNm>WALDEN</CityNm>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TN PROGRESS HAS ALL ORGANIZATIONS SIGN GRANT AGREEMENTS STATING: THE FUNDS CAN ONLY BE USED FOR CHARITABLE AND EDUCATIONAL ACTIVITIES CONSISTENT WITH SECTION 501C4 OF THE INTERNAL REVENUE CODE AND WILL REPAY ANY PORTION OF THE GRANT THAT IS NOT USED FOR SUCH PURPOSES. GRANTEE AGREES TO CHECK IN WITH TN PROGRESS STAFF ABOUT ACTIVITIES THROUGHOUT THE GRANT PERIOD AND A FINAL GRANT REPORT MIGHT BE REQUIRED. IF A GRANT REPORT IS REQUIRED, THE FINAL REPORT MUST INCLUDE: A DESCRIPTION OF 1. THE MANNER IN WHICH THE GRANT FUNDS AND INCOME WERE SPENT, 2. GRANTEE COMPLIANCE WITH THE TERMS OF THE GRANT, AND 3. A NARRATIVE SUMMARY OF THE PROGRESS MADE IN ACCOMPLISHING THE PURPOSES OF THE GRANT</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TENNESSEE PROGRESS WORKS TO UPLIFT THE VALUES AND VOICES OF THE PROGRESSIVE MOVEMENT ACROSS TENNESSEE BY ELEVATING THE ISSUES THAT MATTER MOST TO OUR COMMUNITIES. TENNESSEE PROGRESS IS A DIGITAL AND COMMUNICATIONS HUB FOR THE PROGRESSIVE MOVEMENT IN TENNESSEE. TN PROGRESS WORKS TO UPLIFT THE VALUES AND VOICES OF THE PROGRESSIVE MOVEMENT ACROSS THE STATE BY KEEPING POLITICIANS ACCOUNTABLE AND ELEVATING THE ISSUES THAT MATTER MOST TO OUR COMMUNITIES. AS AN INDEPENDENT VOICE FOR TENNESSEE POLICYMAKING, WE WORK YEAR-ROUND TO RUN INTEGRATED MEDIA CAMPAIGNS ALONGSIDE OUR PARTNERS TO ENSURE THAT TENNESSEE'S FUTURE IS CENTERED AROUND THE INTERESTS OF THE DIVERSE PEOPLE WHO POPULATE THIS STATE. TN PROGRESS IS AN AFFILIATE OF PROGRESSNOW, A NATIONAL PROGRESSIVE ADVOCACY ORGANIZATION. PROGRESSNOW WORKS WITH STATE PARTNERS TO PROMOTE PROGRESSIVE IDEAS AND CAUSES THROUGH EARNED MEDIA STRATEGIES AND CUTTING-EDGE NEW MEDIA. WE MARRY THE EXPERTISE AND RESOURCES OF NATIONAL NETWORKS WITH THE CREATIVITY OF OUR IN-STATE PARTNERS TO RESHAPE TENNESSEE'S ELECTORAL LANDSCAPE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND AND BOARD OF DIRECTORS REVIEW THE COMPLETE FORM 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST IS EXAMINED EACH THROUGH DISCUSSIONS AND DISCLOSURES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>TN PROGRESS MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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