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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>Latino Public Broadcasting 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 LATINO PUBLIC BROADCASTING in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Latino Public Broadcasting's 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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        <ExplanationTxt>Form 990 is discussed and reviewed by the Executive Director, Treasurer, Chairman, Vice-Chairman, and a Director. After this review, it is sent to the rest of the Board for review prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation is set by the chairman and executive committee board of directors. Based on compensation data of nonprofit public media organization.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST AND THE TAXRETURN IS AVAILABLE ON THE GUIDESTAR WEBSITE.</ExplanationTxt>
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