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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code (IRC) and has not been classified as a private foundation as defined in the IRC. Income generated from activities unrelated to the Organizations exempt purposes is subject to tax under IRC Section 511. The Organization had no unrelated business income for the year ended June 30, 2023. Accordingly, no provision has been made for federal income tax.GAAP requires the evaluation of tax positions taken in the course of preparing the Organizations tax return and recognition of a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Organization, and has concluded that as of June 30, 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.</ExplanationTxt>
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          <CityNm>DENISON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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          <BusinessNameLine1Txt>NORTH CENTRAL TX COLLEGE</BusinessNameLine1Txt>
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          <CityNm>GAINESVILLE</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The EMS board OF DIRECTORS will review THE FORM 990 before filing WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ems is small and have not had any conflicts of interest. Board members are required to disclose any conflicts of interest if they arise.</ExplanationTxt>
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