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        <FormAndLineReferenceDesc>X 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PULLUM CENTER IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501C 3 OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE PULLUM CENTER HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHING THE MEANING OF SECTION 509A OF THE INTERNAL REVENUE CODE. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE PULLUM CENTER HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIALLY ADVERSE EFFECT ON THE PULLUM CENTERS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, MANAGEMENT HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS ON AUGUST 31, 2023. THE PULLUM CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FERNANDO PULLUM COMMUNITY ARTS CENTER PULLUM CENTER IS A NONPROFIT ORGANIZATION PROVIDING FREE, QUALITY PERFORMING ARTS INSTRUCTION TO MORE THAN 1,200 AT-RISK YOUTH, AGES 5 - 20. OUR VISION IS TO USE THE PERFORMING ARTS TO EMPOWER THE CHILDREN OF SOUTH LOS ANGELES TO UNDERSTAND THEIR TRUE VALUE, IMPACT THEIR COMMUNITY AS POSITIVE ROLE MODELS AND INSPIRE THEM TO EXPAND THEIR DREAMS OF WHO THEY CAN BECOME. OUR INSTRUCTION INCLUDES MUSICAL INSTRUMENTS E.G. PIANO, GUITAR, SAXOPHONE, CLARINET, FLUTE, TRUMPET, TROMBONE, AND DRUMS, VOICE, DRAMA, DANCE, JAZZ BAND, MUSIC RECORDING AND FILM MAKING. WE TEACH STUDENTS AT OUR HEADQUARTERS BUILDING AS WELL AS IN NEIGHBORING SCHOOLS, PROVIDING BOTH AFTER-SCHOOL AND IN-SCHOOL INSTRUCTION. STUDENTS ARE GIVEN OPPORTUNITIES TO PERFORM IN CLASS SHOWCASES AS WELL AS IN MAJOR MUSICAL PRODUCTIONS THAT ARE STAGED EACH SEMESTER AND OPEN TO THE PUBLIC. ADVANCED MUSIC STUDENTS MAY JOIN THE CENTERS JAZZ BAND WHICH PERFORMS REGULARLY AT COMMUNITY AND HIGH-PROFILE EVENTS THAT OFTEN INVOLVE MAJOR RECORDING ARTISTS. IN RETURN FOR RECEIVING INSTRUCTION, THE STUDENTS COMMIT TO MONTHLY COMMUNITY SERVICE ACTIVITIES INVOLVING THE HOMELESS AND SENIOR CITIZENS. THE PULLUM CENTERS OBJECTIVES ARE TO 1 IMPROVE STUDENTS ACADEMIC SUCCESS 2 DEVELOP STUDENTS SELF-ESTEEM AND LEADERSHIP SKILLS, IMPART SENSE OF BELONGING AND REDUCE SELF-DESTRUCTIVE BEHAVIOR 3 INCREASE STUDENTS APPRECIATION FOR THE PERFORMING ARTS AND HOW PARTICIPATION CAN IMPROVE THEIR LIVES AND 4 CONTRIBUTE TO LOCAL COMMUNITY THROUGH PERFORMANCES AND SERVICE ACTIVITIES.</ExplanationTxt>
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        <ExplanationTxt>INFORMATION IS AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>UPON JOINING THE BOARD OR BECOMING A PRINCIPAL OFFICER, EACH PERSON RECEIVES A CONFLICT OF INTEREST DISCLOSURE DOCUMENT THAT AFFIRMS SUCH PERSON WILL I STRIVE TO AVOID CONFLICTS OF INTEREST BETWEEN THE INTERESTS OF FPCAC ON ONE HAND, AND PERSONAL, PROFESSIONAL, AND BUSINESS INTERESTS INCLUDING RELATED PARTIES ON THE OTHER II AS SITUATIONS ARISE, MAKE A FULL, WRITTEN DISCLOSURE OF INTERESTS, RELATIONSHIPS, AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST AND III WILL SUBMIT HIMSELF/HERSELF TO THE JUDGEMENT AND DECISION OF THE BOARD OR COMMITTEE AS APPROPRIATE TO THE MATTER BEING CONSIDERED. ADDITIONALLY, THE DISCLOSURE DOCUMENT IS REVIEWED DISCUSSED AT EACH ANNUAL BOARD MEETING AND DISTRIBUTED WITH THE MINUTES TO BOARD MEMBERS AND PRINCIPAL OFFICERS.</ExplanationTxt>
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        <ExplanationTxt>FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, THE BOARD CHAIR, THE EXECUTIVE DIRECTOR AND THE TREASURER. UPON APPROVAL BY THE FINANCE COMMITTEE AND SUBMISSION TO THE IRS, A COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBER.</ExplanationTxt>
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