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        <FormAndLineReferenceDesc>Part II-B, Line 1i - Other Activities Description</FormAndLineReferenceDesc>
        <ExplanationTxt>GFA staff contacted legislative staff of several congressional representatives to ask them to sign a Bipartisan Letter of Support for FY24 Funding of National Marine Sanctuaries.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV - Additional Information</FormAndLineReferenceDesc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>GFA is exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3) and from California bank and corporation taxes under the California Revenue and Taxation Code 23701(d). In addition, the Internal Revenue Service (IRS) has classified GFA as other than a private foundation, i.e., a public charity. Accordingly, donors are entitled to the maximum charitable contribution deduction allowed by law. The management of GFA believes that none of the activities of GFA jeopardized this tax-exempt status. GFA addresses the accounting for uncertainties in income tax recognized in its financial statements and prescribes a threshold of more likely than not for recognition and derecognition of tax positions, including the position that GFA is tax-exempt, taken or expected to be taken in its tax returns. The management of GFA believes adjustments for uncertain tax positions, if any, would be immaterial to the financial position of GFA. Although GFA is not subject to income taxation currently, its tax filings are still open for examination by the IRS and the Franchise Tax Board.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Justice, Equity, Diversity and Inclusion: GFA embraces the principles of justice, equity, diversity, and inclusion (JEDI) and incorporates them into the organization's planning and actions in order to effectively and equitably serve Sanctuary communities. OTHER PROGRAM SERVICES 5: Sanctuary Support: GFA provides support to the Sanctuaries through administration services and stakeholder engagement.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD APPOINTED AN EXECUTIVE COMMITTEE COMPRISED OF THE OFFICERS OF THE CORPORATION, INCLUDING THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER. ALL FOUR MEMBERS WERE DIRECTORS OF THE ORGANIZATIONS GOVERNING BODY. THIS COMMITTEE HAD BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD BETWEEN MEETINGS OF THE BOARD AND DID ACT ON BEHALF OF THE BOARD DURING THE TAX YEAR IN MATTERS SUCH AS EXECUTIVE COMPENSATION AND CONTRACT, AND GRANT, AND FUND APPROVALS. EACH OF THESE ACTIONS WAS RATIFIED BY UNANIMOUS VOTE OF A QUORUM OF DIRECTORS AT A SUBSEQUENT REGULAR MEETING OF THE BOARD. THIS COMMITTEE AT NO TIME HAD AUTHORITY TO ACT, NOR DID IT ACT, ON BEHALF OF THE GOVERNING BOARD IN ANY MATTERS PROHIBITED BY THE LAWS OF THE STATE OF CALIFORNIA, AS ENUMERATED IN THE BYLAWS OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>BYLAWS WERE AMENDED ON AUGUST 18, 2023.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT AND RISK COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS. THE EXECUTIVE DIRECTOR, AUDIT AND RISK, AND GOVERNANCE COMMITTEES REVIEW FORM 990 AND DETERMINES WHETHER TO RECOMMEND THE BOARDS ACCEPTANCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Annually, every board member is required to submit in writing an acknowledgement of the conflict of interest policy and provide requested information.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The executive committee reviews published non-profit salary information of the San Francisco Bay area, the performance of the executive director and the organization budget to set the compensation for the executive director.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GFA provides its governing documents, conflicts of interest policies upon request and financial statements on its own website.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
