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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>CBHN is a not-for-profit organization that is exempt from federal income tax on income under Section 501(c)(3) of the Internal Revenue Code and from state franchise tax under California Revenue and Taxation Code Section 23701 (d). However, income from activities not directly related to its tax-exempt purpose is subject to taxation as unrelated business income. There was no tax on unrelated business income for years ended December 31, 2021.</ExplanationTxt>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>CBHN conducts an annual compliance review and requires each board member to disclose any conflict of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>When hiring the Executive Director and other key employees, and thereafter on an annual basis, the CBHN Board will perform a through review to determine suitable compensation. This process is to include a review on comparability data by the CBHN Board or an Independent Compensation Consultant hired by the CBHN Board. Comparability data can include compensation surveys, written employment contracts and 990s of similar organizations. The CBHn Board wil retain documentation of the review and the final decision.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization posts its 990 on the Guide Star website, which makes 990s of registered organizations available to the general pulic. The organization also provides access to its governing documents, conflict of interest policy and financial statements to the public upon reasonable request.</ExplanationTxt>
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