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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The foundation has adopted fasb asc topic 740 that clarifies the accounting for uncertainty in tax positions taken, or expected to be taken, on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. management believes that all tax positions taken to date are highly certain and, accordingly, no accounting adjustments have been made to the financial statements. the foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expenses if such interest and penalties are incurred.</ExplanationTxt>
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        <ExplanationTxt>the board of directors monitors that the funds are given to Barstow community college district for scholarships.</ExplanationTxt>
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        <ExplanationTxt>melanie burnau executive director is the daughter of elaine villareal president.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
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        <ExplanationTxt>documents are available upon request at the business office during normal business hours.</ExplanationTxt>
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