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        <ExplanationTxt>PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE FOUNDATION TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE FOUNDATION HAS EXAMINED THIS ISSUE AND HAS DETERMINED THAT THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE POSITIONS. THE TAX YEARS ENDED AFTER JUNE 30, 2019 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.</ExplanationTxt>
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          <BusinessNameLine1Txt>DONORS CHOOSE</BusinessNameLine1Txt>
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          <AddressLine1Txt>1220 S HIGH SCHOOL ROAD</AddressLine1Txt>
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        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>24</RecipientCnt>
        <CashGrantAmt>21252</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL COMPETITIVE GRANTS ARE AWARDED THROUGH THE STRUCTURE ESTABLISHED BY THE M.S.D. OF WAYNE TOWNSHIP. THEY MONITOR ALL EXPENSES AS BUDGETED FOR COMPETITIVE GRANTS WE AWARD TO ENSURE ITEMS ARE BEING PURCHASED AS INTENDED. SPECIAL REQUESTS AND ADJUSTMENT MAY BE REQUESTED DIRECTLY TO THE FOUNDATION. DONORS CHOOSE SERVES AS A PASS-THRU AGENCY FOR THE FUNDS WE DONATE AND THEY MATCH (THROUGH OTHER FUNDERS). THESE GRANTS ARE MANAGED AS DIRECT PURCHASES, LIKE A SHOPPING CART, AND MATERIALS ARE MAILED DIRECTLY TO THE RESPECTIVE TEACHER APPLICANTS AT THEIR SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFT ACCEPTANCE POLICY ADOPTED IN 2022</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DOCUMENT IS DISTRIBUTED ELECTRONICALLY IN ADVANCE OF THE NEXT AVAILABLE BOARD MEETING. BOARD MEMBERS ARE ASKED TO REVIEW AND SUBMIT QUESTIONS IN ADVANCE TO THE EXECUTIVE DIRECTOR AND THEN SHE RESPONDS TO THESE QUESTIONS DURING THE NEXT BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH JULY, BOARD MEMBERS SIGN THE POLICY AND ARE ASKED TO DISCLOSE ANY CONFLICTS AT THAT TIME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS BASED ON PERFORMANCE, YEARS OF SERVICE, AND COMPARATIVE SALARY SURVEY INFORMATION FOR SIMILAR ORGANIZATIONS. THE EXECUTIVE COMMITTEE REVIEW THIS INFORMATION AND RECOMMENDS THE EXECUTIVE DIRECTOR SALARY AS A COMPONENT OF THE PROPOSED ANNUAL BUDGET. OFFICERS DO NOT RECEIVE COMPENSATION. BOOKKEEPER AND ARTISTIC DIRECTOR ARE PAID AN HOURLY RATE BASED ON WAGES WITH SIMILAR ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICIES ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE INCLUDED IN ANNUAL REPORT OF ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGES FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
