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        <ExplanationTxt>FEBRUARY 12, 2013 WAS THE ORGANIZATIONS DATE OF INCEPTION. DURING THE PERIOD JANUARY 1, 2013 THROUGH FEBRUARY 12, 2013, THE ORGANIZATION OPERATED THROUGH A FISCAL INTERMEDIARY. THE RESULTS OF THESE OPERATIONS HAVE BEEN INCLUDED IN THE TAX RETURN.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS APPLIED FOR EXEMPT STATUS FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION, INCLUDING ITS TAX-EXEMPT STATUS, ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR PERIOD FEBRUARY 12, 2013 (INCEPTION) TO DECEMBER 31, 2013.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CHIEF FINANCIAL OFFICER, CHIEF OPERATING OFFICER AND CHIEF EXECUTIVE OFFICER REVIEW THE FORM 990 FOR THE ORGANIZATION. THE FORM 990 IS THEN PASSED FOR REVIEW AND APPROVAL TO ALL MEMBERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>A CONFLICT OF INTEREST POLICY WAS ADOPTED BY THE BOARD OF DIRECTORS AT ITS MEETING ON OCTOBER 7, 2013. THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY AND SIGNED BY THE OFFICERS, BOARD MEMBERS AND ALL EMPLOYEES. IN THE ANNUAL NOTIFICATION THE ORGANIZATION'S EMPLOYEES ARE ASKED THAT ANY CONFLICTS BE DISCLOSED IMMEDIATELY TO THE COMPLIANCE OFFICER AND ARE REMINDED TO ADHERE TO THE POLICY. FOR ONGOING MONITORING PURPOSES, ALL STAFF ARE ASKED TO BE COGNIZANT OF SUCH ACTIVITY AND TO BE GIVEN THE OPPORTUNITY TO REPORT A CONFLICT ANONYMOUSLY TO THE COMPLIANCE OFFICER, SHOULD A PARTICULAR EVENT ARISE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING 2013 THE ORGANIZATION CONSULTED WITH BOTH ITS NON PROFIT ATTORNEY; AS WELL AS OTHER PROFESSIONALS IN DETERMINING THE APPROPRIATE LEVELS OF COMPENSATION FOR ALL KEY EMPLOYEES INCLUDING THE CHIEF EXECUTIVE OFFICER, THE CHIEF OPERATING OFFICER, THE CHIEF FINANCIAL OFFICER, AND TWO CO-FOUNDERS. AT THE NEXT MEETING OF THE BOARD OF DIRECTORS, THE COMPENSATION PLAN FOR ALL OFFICERS AND KEY EMPLOYEES WILL BE PRESENTED, AND REVIEWED BY THE INDEPENDENT DIRECTORS OF THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, DOCUMENT RETENTION POLICY AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>COURTNEY MARTIN - 480 42ND STREET, UNIT E, OAKLAND, CA 94609.</ExplanationTxt>
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        <ExplanationTxt>CONSULTING: PROGRAM SERVICE EXPENSES 74,019. MANAGEMENT AND GENERAL EXPENSES 54,947. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 128,966.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>AN AUDIT COMMITTEE WAS FORMED ON APRIL 25, 2014.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, LINE L</FormAndLineReferenceDesc>
        <ExplanationTxt>FEBRUARY 12, 2013 WAS THE ORGANIZATIONS DATE OF INCEPTION. DURING THE PERIOD JANUARY 1, 2013 THROUGH FEBRUARY 12, 2013, THE ORGANIZATION OPERATED THROUGH A FISCAL INTERMEDIARY. THE RESULTS OF THESE OPERATIONS HAVE BEEN INCLUDED IN THE TAX RETURN.</ExplanationTxt>
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        <ExplanationTxt>IN 2013 ENCORE.ORG, A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(3), SERVED AS A FISCAL SPONSOR FOR SOLUTIONS JOURNALISM NETWORK (SJN). AS SJN'S FISCAL SPONSOR, ENCORE.ORG RECEIVED DONATIONS ON BEHALF OF SJN AND MADE DISBURSEMENTS TO SJN IN SUPPORT OF SJN'S CHARITABLE MISSION.</ExplanationTxt>
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