﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2009v1.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-06-24T17:50:23-05:00</Timestamp>
    <TaxPeriodEndDate>2010-09-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>VASQUEZ &amp; COMPANY LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>801 S GRAND AVE SUITE 400</AddressLine1>
        <City>LOS ANGELES</City>
        <State>CA</State>
        <ZIPCode>90017</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2009-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>954375022</EIN>
      <Name>
        <BusinessNameLine1>CALSTART INC</BusinessNameLine1>
      </Name>
      <NameControl>CALS</NameControl>
      <Phone>6267445600</Phone>
      <USAddress>
        <AddressLine1>48 S CHESTER AVENUE</AddressLine1>
        <City>PASADENA</City>
        <State>CA</State>
        <ZIPCode>911063105</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>YESEWLIK AYALEW</Name>
      <Title>vice president and cfo</Title>
      <Phone>6267445600</Phone>
      <DateSigned>2011-08-15</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Phone>2136299094</Phone>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>john boesel</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>48 south chester avenue</AddressLine1>
        <City>pasadena</City>
        <State>CA</State>
        <ZIPCode>91106</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>10691990</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="3">X</Organization501c>
      <WebSite>WWW.CALSTART.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1992</YearFormation>
      <StateLegalDomicile>CA</StateLegalDomicile>
      <ActivityOrMissionDescription>NON PROFIT RESEARCH AND DEVELOPMENT</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>10</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>25</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>5456729</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>9146303</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>374848</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>371856</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>13230</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>3127</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>827029</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>1170704</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>6671836</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>10691990</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1688043</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>2855707</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>5189794</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>7732795</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>6877837</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>10588502</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-206001</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>103488</RevenuesLessExpensesCY>
      <TotalAssetsBOY>8489985</TotalAssetsBOY>
      <TotalAssetsEOY>20596169</TotalAssetsEOY>
      <TotalLiabilitiesBOY>4127103</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>16107106</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>4362882</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>4489063</NetAssetsOrFundBalancesEOY>
      <MissionDescription>NON PROFIT RESEARCH AND DEVELOPMENT</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>7949358</Expense>
      <Description>FTA PROGRAMS-DEVELOP THE ADVANCEMENT OF DRIVETRAIN, FUELS &amp; OTHER RELATED TECHNOLOGIES TO INCREASE ENERGY EFFICIENCY, REDUCE EMISSIONS &amp; EXPAND THE COUNTRY'S INDUSTRIAL BASE</Description>
      <Activity2>
        <Expense>504956</Expense>
        <Description>DEPARTMENT OF DEFENSE-HYBRID &amp; ADVANCED TECHNOLOGY SUPPORT TO FURTHER DEVELOP CRITICAL DUAL USE, MISSION ENHANCING TRANSPORTATION TECHNOLOGY &amp; TO EXPAND THE UTILIZATION OF A COMMERCIAL TRANSPORTATION SUPPLIER BASE</Description>
      </Activity2>
      <Activity3>
        <Expense>1416349</Expense>
        <Description>CONSULTING SERVICES</Description>
      </Activity3>
      <ActivityOther>
        <Description>DEPARTMENT OF ENERGY - TO FURTHER CONTRIBUTE TO THE ENERGY SAVING IN ORDER TO IMPROVE ENERGY EFFICIENCY</Description>
      </ActivityOther>
      <TotalProgramServiceExpense>9870663</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="RetDoc1039700001">0</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="RetDoc1039700001">1</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <BalanceSheetAmountsReported referenceDocumentId="RetDoc1040000001">1</BalanceSheetAmountsReported>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">1</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc1042800001">0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc1042800001">1</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc1042800001">1</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>8</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>25</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <Form8899Filed>0</Form8899Filed>
      <Form1098CFiled>0</Form1098CFiled>
      <NbrVotingGoverningBodyMembers>10</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>YESEWLIK AYALEW</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>6267445600</TelephoneNumber>
        <AddressUS>
          <AddressLine1>48 S CHESTER AVENUE</AddressLine1>
          <City>PASADENA</City>
          <State>CA</State>
          <ZIPCode>911063105</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>JOHN BOESEL</NamePerson>
        <Title>PRES.&amp; CEO, DIR., act. sec</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>230789</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>15761</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOHN E FORMISANO</NamePerson>
        <Title>BOARD VICE CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>dr lon bell</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR MIKE GALLAGHER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FRED HANSEN</NamePerson>
        <Title>BOARD CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WILLIAM ZOBEL</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR CHUNG LIU</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN NIEDZWIECKI</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>EHTISHAM U SIDDIQUI</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GEORGE SURVANT</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>yESEWLIK AYALEW</NamePerson>
        <Title>vp cfo &amp; treasurer</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>182346</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>14588</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BILL VAN AMBURG</NamePerson>
        <Title>SR. VICE PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>141609</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>11329</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FRED SILVER</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>136415</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10913</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD PARISH</NamePerson>
        <Title>SR. PROGRAM MANAGER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>109548</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>8764</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TOM BROTHERTON</NamePerson>
        <Title>REGIONAL DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>97157</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>7668</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LARRY WNUK</NamePerson>
        <Title>SR. PROGRAM MANAGER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>108032</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>8643</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL IPPOLITI</NamePerson>
        <Title>PROGRAM MANAGER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>105346</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>4062</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUSAN ROMEO</NamePerson>
        <Title>DIR. OF MKTG. &amp; COMMUNICATION</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>93197</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>7456</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>1204439</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>89184</TotalOtherCompensation>
      <NumberIndividualsGT100K>7</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>bae systems control inc</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>600 MAIN STREET</AddressLine1>
            <City>JOHNSON CITY</City>
            <State>NY</State>
            <ZIPCode>137901888</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>SUBRECIPIENT</DescriptionOfServices>
        <Compensation>2359087</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>SUNLINE TRANSIT AGENCY</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>32-505 HARRY OLIVER TRAIL</AddressLine1>
            <City>THOUSAND PALMS</City>
            <State>CA</State>
            <ZIPCode>92276</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>SUBRECIPIENT</DescriptionOfServices>
        <Compensation>879148</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>ALAMEDA-CONTRA COSTA TRANSIT DISTRICT</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1600 FRANKLIN AVE</AddressLine1>
            <City>OAKLAND</City>
            <State>CA</State>
            <ZIPCode>94612</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>SUBRECIPIENT</DescriptionOfServices>
        <Compensation>593548</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>CRANE CARRIER COMPANY</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1925 N SHERIDAN ROAD</AddressLine1>
            <City>TULSA</City>
            <State>OK</State>
            <ZIPCode>74115</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>SUBRECIPIENT</DescriptionOfServices>
        <Compensation>400000</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>4</NumberOfContractorsGT100K>
      <GovernmentGrants>8946303</GovernmentGrants>
      <AllOtherContributions>200000</AllOtherContributions>
      <TotalContributions>9146303</TotalContributions>
      <ProgramServiceRevenue>
        <Description>PARTICIPANT INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>371856</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>371856</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>371856</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>3127</TotalRevenueColumn>
        <ExclusionAmount>3127</ExclusionAmount>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>OTHER REVENUE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1170704</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1170704</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>1170704</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>10691990</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1542560</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>3127</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>1204439</Total>
        <ProgramServices>1204439</ProgramServices>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>745381</Total>
        <ProgramServices>661877</ProgramServices>
        <ManagementAndGeneral>83504</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>905887</Total>
        <ProgramServices>867092</ProgramServices>
        <ManagementAndGeneral>38795</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <FeesForServicesLegal>
        <Total>281</Total>
        <ManagementAndGeneral>281</ManagementAndGeneral>
      </FeesForServicesLegal>
      <Advertising>
        <Total>1299</Total>
        <ProgramServices>1026</ProgramServices>
        <ManagementAndGeneral>273</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>22866</Total>
        <ProgramServices>18590</ProgramServices>
        <ManagementAndGeneral>4276</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>43665</Total>
        <ProgramServices>41812</ProgramServices>
        <ManagementAndGeneral>1853</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>618729</Total>
        <ProgramServices>618100</ProgramServices>
        <ManagementAndGeneral>629</ManagementAndGeneral>
      </Travel>
      <ConferencesMeetings>
        <Total>112918</Total>
        <ProgramServices>107963</ProgramServices>
        <ManagementAndGeneral>4955</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>3513</Total>
        <ProgramServices>2775</ProgramServices>
        <ManagementAndGeneral>738</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>198726</Total>
        <ManagementAndGeneral>198726</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>96266</Total>
        <ProgramServices>75269</ProgramServices>
        <ManagementAndGeneral>20997</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>SUBRECIPIENTS</Description>
        <Total>4992769</Total>
        <ProgramServices>4992769</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CONSULTING</Description>
        <Total>604381</Total>
        <ProgramServices>589939</ProgramServices>
        <ManagementAndGeneral>14442</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BONUS</Description>
        <Total>193398</Total>
        <ProgramServices>152784</ProgramServices>
        <ManagementAndGeneral>40614</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LOBBYING EXPENSES</Description>
        <Total>108900</Total>
        <ProgramServices>108900</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT EXPENSE</Description>
        <Total>82253</Total>
        <ManagementAndGeneral>82253</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>652831</Total>
        <ProgramServices>427328</ProgramServices>
        <ManagementAndGeneral>225503</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>10588502</Total>
        <ProgramServices>9870663</ProgramServices>
        <ManagementAndGeneral>717839</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2173379</BOY>
        <EOY>3089748</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>1721773</BOY>
        <EOY>4815440</EOY>
      </PledgesAndGrantsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>340044</BOY>
        <EOY>115650</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>6095422</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>2017562</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>4238259</BOY>
        <EOY>4077860</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsOtherSecurities>
        <EOY>8481901</EOY>
      </InvestmentsOtherSecurities>
      <IntangibleAssets>
        <BOY>16530</BOY>
        <EOY>15570</EOY>
      </IntangibleAssets>
      <TotalAssets>
        <BOY>8489985</BOY>
        <EOY>20596169</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>981594</BOY>
        <EOY>3678230</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>849910</BOY>
        <EOY>10274180</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>2262661</BOY>
        <EOY>2029434</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>32938</BOY>
        <EOY>125262</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>4127103</BOY>
        <EOY>16107106</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>4362882</BOY>
        <EOY>4489063</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>4362882</BOY>
        <EOY>4489063</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>8489985</BOY>
        <EOY>20596169</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>5282084</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>4709058</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8381129</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5831577</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9518159</CurrentTaxYear>
        <Total>33722007</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>5282084</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>4709058</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8381129</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5831577</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9518159</CurrentTaxYear>
        <Total>33722007</Total>
      </Total170>
      <PublicSupportTotal170>33722007</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>10990</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>12089</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7576</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>13230</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3127</CurrentTaxYear>
        <Total>47012</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus3Years>521335</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>467564</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>827029</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1170704</CurrentTaxYear>
        <Total>2986632</Total>
      </OtherIncome170>
      <TotalSupport>36755651</TotalSupport>
      <PublicSupportPertcentage170>0.91750</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.93070</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <Volunteers>0</Volunteers>
      <PaidStaffOrManagement>0</PaidStaffOrManagement>
      <MediaAdvertisements>0</MediaAdvertisements>
      <MailingsMembers>0</MailingsMembers>
      <PublicationsOrBroadcast>0</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>0</GrantsOtherOrganizations>
      <DirectContactLegislators>0</DirectContactLegislators>
      <RalliesDemonstrations>0</RalliesDemonstrations>
      <OtherActivities>1</OtherActivities>
      <OtherActivitiesAmount>108900</OtherActivitiesAmount>
      <TotalLobbyingExpendituresIIB>108900</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>0</NotDescribedIn501c3>
      <Form990ScheduleCPartIV>
        <Identifier>Part II-B, Line 1i:</Identifier>
        <ReturnReference>Explanation of Other Lobbying Activities:</ReturnReference>
        <Explanation>calstart hired lobbyists to impact policies consistent with calstart's mission</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Land>
        <OtherCostOrOtherBasis>1998656</OtherCostOrOtherBasis>
        <BookValue>1998656</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>2301879</OtherCostOrOtherBasis>
        <Depreciation>484081</Depreciation>
        <BookValue>1817798</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>1794887</OtherCostOrOtherBasis>
        <Depreciation>1533481</Depreciation>
        <BookValue>261406</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>4077860</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>DEPOSIT DUE TO OTHERS</Description>
        <Amount>32938</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>CURRENT PORTION OF LONG-TERM LOAN PAYABLE</Description>
        <Amount>92324</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>125262</TotalOfAmounts>
      <TotalRevenue>10691990</TotalRevenue>
      <TotalExpenses>10588502</TotalExpenses>
      <ExcessOrDeficitForYear>103488</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>22693</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>22693</TotalAdjustments>
      <ExcessOrDeficitPerFS>126181</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>10691990</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>10691990</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>10691990</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>10565809</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>-22693</OtherExpensesIncluded>
      <ExpensesNotRptdF990>-22693</ExpensesNotRptdF990>
      <ExpensesSubtotal>10588502</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>10588502</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>Part XIII, Line 2d - Other Adjustments:</Identifier>
        <Explanation>GAIN/(LOSS) ON INVESTMENT: -22693.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>JOHN BOESEL</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>197008</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>33781</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>15761</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>246550</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>yESEWLIK AYALEW</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>182346</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>14588</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>196934</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>BILL VAN AMBURG</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>141609</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>11329</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>152938</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>bae systems control inc</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>executives of the interested person is a member of the board of directors</Relationship>
        <AmountOfTransaction>2359087</AmountOfTransaction>
        <DescriptionOfTransaction>subrecipient agreement regarding the</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>CALSTART INC. OUTSIDE AUDITORS AND FINANCE STAFF PREPARE THE FORM 990. THE FORM IS THEN REVIEWED AND APPROVED BY THE ORGANIZATION'S CONTROLLER OF CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER. THE FORM IS THEN SENT TO THE FULL BOARD BEFORE MAILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <Explanation>CALSTART INC. REQUIRES ALL EMPLOYEES TO DISCLOSE, AT LEASR ANNUALLY, ALL SOURCES OF INCOME FROM COMPENSATION OR FROM OWNERSHIP OF EVERY OUTSIDE ENTITY THAT (A) SOLD, SUPPLIED OR PROVIDED SERVICES (B) OPERATED A COMPETING ENTERPRISE OR (C) PROVIDED GOODS OR SERVICES TO CALSTART INC. IN THE LAST SIX MONTHS. CALSTART INC. ALSO REQUIRES ALL DIRECTORS TO ANNUALLY SIGN A STATEMENT AFFIRMING (A) RECEIPT OF CALSTART INC. CONFLICT OF INTEREST POLICY (B) UNDERSTANDING OF THE POLICY AND (C) AGREEMENT WITH THE POLICY. CALSTART INC. CONFLICT OF INTEREST POLICY DESCRIBES HOW CALSTART INC. WILL RESOLVE POSSIBLE CONFLICT OF INTEREST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15a</Identifier>
        <Explanation>THE BOARD REVIEWED CALSTART INC. CEO'S COMPENSATION. THE BOARD REVIEWED DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED NONPROFIT EXECUTIVES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>SOME OR ALL OF THESE ITEMS MAYBE AVAILABLE AS PART OF A PUBLIC GRANT APPLICATION. HOWEVER, THERE IS NO PROCESS FOR MAKING THESE AVAILABLE TO THE PUBLIC.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>