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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board is a tax exempt organization under section 501(c)(6) of the Internal Revenue Code and Section 23701e of the California Revenue and Tax Code, and is subject to federal and state income taxes only on unrelated business taxable income.Financial accounting standards provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax position and believes all of the positions taken by the Board in its federal and state tax exempt organization returns are more likely than not to be sustained upon examination. With some exceptions, the Board is no longer subject to U.S. Federal and state tax examination by tax authorities for years ending August 31, 2018 and prior.</ExplanationTxt>
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        <PersonNm>Katherine Kreiter</PersonNm>
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        <PersonNm>Tracy O'Hara</PersonNm>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Maintenance of eligibility standards to maintain public trust in Board Certified status and member advertising standards.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Members Elect Board of directors from their fellow diplomate members. The Board of Directors elect the board of officers.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is reviewed by the organization's Controller and Executive Director in detail. After initial review, a copy of the form 990 is sent to the board of directors before their next board meeting. After any discussion, the Controller makes changes as agreed (if any) and then the Executive Director signs the authorization to E-File.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Members who are on the exam committee may not teach review courses. Each committee member is required to send a compliance statement. Members of the board of directors are discouraged from serving on other professional podiatry boards during their terms in office.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Controller Obtains the benchmarking or compensation survey from an association mangement Organization (A national company) with the salary range. Management then selects a salary within that range.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
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