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        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.</ExplanationTxt>
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      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS AND ORGANIZATION'S MANAGEMENT EMPLOYEES REVIEW AND UPDATE THE CONFLICT OF INTEREST POLICY ANNUALLY. EACH YEAR THE MEMBERS OF THE BOARD SIGN THE CONFLICT OF INTEREST POLICY WHICH ASKS THEM TO DISCLOSE ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST. FOR ANY CONFLICTS DISCLOSED, THE BOARD HAS A CONVERSATION WITHOUT THAT BOARD MEMBER PRESENT TO DISCUSS HOW TO HANDLE THE CONFLICT. RESOLUTION CAN INCLUDE THAT BOARD MEMBER NOT BEING ABLE TO PARTICIPATE IN DISCUSSIONS ABOUT OR VOTE ON ISSUES RELATED TO THE CONFLICT, OR IT COULD INCLUDE THAT BOARD MEMBER NOT BEING ABLE TO SERVE IN AN EXECUTIVE ROLE ON THE BOARD. THIS ANNUAL PROCESS DOES NOT PRECLUDE THE BOARDS RESPONSIBILITY TO HANDLE AND DISCUSS ANY CONFLICT OF INTEREST THAT COULD ARISE DURING THE YEAR. THAT CONFLICT WOULD BE HANDLED IN THE SAME MANNER, WITH THE CONFLICTED BOARD MEMBER NOT PARTICIPATING IN THE DISCUSSION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE HUMAN RESOURCES GENERALIST COMPLETES THE FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS AND SHARES THE RESULTS WITH THE EXECUTIVE DIRECTOR. DURING THOSE CONVERSATIONS, THE EXECUTIVE DIRECTOR SETS A GOAL ON WHETHER SALARIES CAN BE SET TO THE 75% PERCENTILE OR IF THEY WILL BE SET UNDER THE 75% PERCENTILE. UNFORTUNATELY DUE TO BUDGET CONSTRAINTS, THE EXECUTIVE DIRECTOR DECIDES THAT SALARIES WILL BE KEPT BELOW THE 75% PERCENTILE. ALL POSITIONS ARE GIVEN A SALARY RANGE, WHEN A CANDIDATE IS OFFERED A ROLE, WE START WITH THE LOWEST RANGE AND INCLUDE OTHER FACTORS SUCH AS WORK EXPERIENCE, SCHOOL LEVELS AND LANGUAGE. ONCE ALL FACTORS ARE INCLUDED WE ARE ABLE TO DETERMINE WHAT THE SALARY AMOUNT WILL BE FOR THE CANDIDATE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATIONS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST.</ExplanationTxt>
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