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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ARTICLES OF INCORPORATION AND BYLAWS OF THE ORGANIZATION WERE AMENDED IN DECEMBER 2024. PRIMARY CHANGES INCLUDED A NAME CHANGE OF THE ORGANIZATION TO BUILD SAN DIEGO FOUNDATION, ADDITIONAL PURPOSES OF THE ORGANIZATION, PROCESSES FOR APPOINTING THE BOARD OF DIRECTORS, ADDITION OF A CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS OF BUILD SAN DIEGO FOUNDATION SHALL BE APPOINTED TO THE BOARD BY THE BOARD OF DIRECTORS OF ASSOCIATED GENERAL CONTRACTORS OF AMERICA, SAN DIEGO CHAPTER, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS PROVIDED TO OFFICERS AND BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, EMPLOYEES, AND VOLUNTEERS OF THE ORGANIZATION. ALL PARTIES ARE REQUIRED TO FAMILIARIZE THEMSELVES WITH AND ADHERE TO THE PRINCIPLES AND RULES SET OUT IN THE POLICY. A PARTY MUST IDENTIFY AND DISCLOSE AND CONFLICT TO THE BOARD OF DIRECTORS, IF THE INTERESTED PERSON IS A DIRECTOR OR OFFICER. THE INTERESTED PERSON WILL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD CONCERNING THE PROPOSED TRANSACTION OF ARRANGEMENT. AFTER DISCUSSION BETWEEN THE BOARD AND THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE BOARD MEETING WITH THE BOARD DETERMINES IF A CONFLICT OF INTEREST HAS ARRISEN, DISCUSSED AND VOTED ON. THE INTERESTED PERSON WOULD BE RECUSED FROM ANY VOTING ON THE TRANSACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>