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        <FormAndLineReferenceDesc>Pt X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Campaign for Southern Equality is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2017 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Pt XII, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold</ExplanationTxt>
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          <AddressLine1Txt>201 Ivy Acres Drive</AddressLine1Txt>
          <CityNm>Piedmont</CityNm>
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        <PurposeOfGrantTxt>Southern Equality</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>Western North Carolina Community Health Services</BusinessNameLine1Txt>
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          <CityNm>Asheville</CityNm>
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        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>All organizations and individuals seeking funding through CSE's Southern Equality Fund must submit a standard grant application to determine eligibility. In order to be eligible for a grant, the proposed work must align with CSE's mission statement, and the group must demonstrate financial need, and the proposed work and group must be compliant with guidelines for 501c3 activities. All applications are reviewed by a grant selection committee, which determines fit using a pre-determined set of funding priorities which are applied across all granting cycles. Documentation for each grant awarded includes: (1) grantee information and amount disbursed are logged into a secure database; (2) applications are saved to provide a record of the specific activities that were funded; and (3) 501c3 determination letter or a completed W-9 is collected and saved in the grantees' file. Though we do not require a signed grant agreement letter, the grant notification language states that by accepting the funds, groups and individuals agree to: 1) Only spend the funds awarded by CSE toward the activities listed in the grant application; 2) Not spend funds in any way that would jeopardize a 501(c)(3) or Public Charity Status; 3) Contact CSE if changes need to be made to the project, or if funds need to be used for other purposes; 4) Be solely responsible for your programs, staff and volunteers and report of expenses; 5) Communicate with CSE staff about the progress of their work.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt I Line 2</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Forms 1023 and 990 are available upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents and reviewed financial statements are available upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Miscellaneous Revenue</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation Expense</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Website</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Office Expenses</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>Travel &amp; Meetings</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>Program Event Supplies</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>Advertising &amp; Promotion</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>Merchandise Expense</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>Other Expenses</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Volunteer Expenses</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Professional Development</ExplanationTxt>
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        <ExplanationTxt>Equipment, Net</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>Prepaid Expense</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>Prepaid Health Insurance</ExplanationTxt>
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        <ExplanationTxt>Miscellaneous 3986. 2686. 333. 967.</ExplanationTxt>
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