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        <FormAndLineReferenceDesc>Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib</FormAndLineReferenceDesc>
        <ExplanationTxt>SFDP agreed to serve as a fiscal sponsor for Alas de Aqua Art Collective, which provides resources and opportunities for artists of color, native artists, immigrants, undocumented and queer artists. As a fiscal sponsor, the Organization is the administrative agent for the program and receives and disburses funds on behalf of the art collective.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization has adopted the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes. There were no uncertain tax positions taken by the Organization for the year ended June 30, 2020. The Organizations policy is to classify income tax penalties and interest, when applicable, according to their natural classification.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
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