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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>The return preparer emails a copy of the final Form 990 to the Foundation's Executive Director, who reviews it for accuracy and clarity. The Executive Director gives final approval of the 990 for filing. Prior to filing, the Form 990 is distributed by email to each member of the Board of Directors for informational purposes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>It is the responsibility of each member of the Board of Directors to disclose the existence of a conflict of interest or a potential conflict of interest as defined by the Foundation's Conflict of Interest Policy. Staff track these disclosures, notify the Director about any potential conflicts, and alert the Board Chair and Vice Chair should a proposed transaction present a potential conflict. Any Directors with a conflict of interest must then refrain from participating in discussion or voting on the proposed transaction. The Chair may ask the Director to withdraw from the meeting if the Director does not choose to do so voluntarily.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation Board of Directors completes a performance evaluation and compensation review of the Executive Director on an annual basis. The process includes comparison of current salaries and benefits as well as job responsibilities for the other six directors of salmon recovery regions in the state.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation's Form 990 is also available at www.guidestar.org. Both its Form 990 and Form 1023 will be available at the Foundation's own website once the website is completed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>The Articles of Incorporation are available through the Washington Secretary of State's website. The Articles of Incorporation and other governing documents, conflict of interest policy, and financial statements are available to the public upon request by contacting Coast Salmon Foundation's business office.</ExplanationTxt>
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</Return>