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        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C) (3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION DOES PAY UNRELATED BUSINESS INCOME TAX ON RENTAL ACTIVITIES THAT ARE NOT RELATED TO ITS EXEMPT PURPOSE. IN ACCORDANCE WITH GAAP, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH ANY TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WERE NO TAX RELATED INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <RecipientTable>
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      <RecipientTable>
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        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>CAPITOLA CAPITAL PROJECT</PurposeOfGrantTxt>
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        <ExplanationTxt>MADE AVAILABLE FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>POLICY IS REVIEWED AND SIGNED ANNUALLY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 824,013. MANAGEMENT AND GENERAL EXPENSES 130,087. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 954,100.</ExplanationTxt>
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</Return>