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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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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 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 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. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal year end.</ExplanationTxt>
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        <ExplanationTxt>OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT FEDERAL FORM 990 IS REVIEWED AND APPROVED BY THE CEO AND AUDIT COMMITTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>DISCLOSURES OF POTENTIAL CONFLICTS OF INTEREST ARE REQUIRED OF OFFICERS, DIRECTORS, AND KEY EMPLOYEES AT THE TIME OF HIRING OR APPOINTMENT TO THE BOARD OF DIRECTORS, AND ANNUALLY THEREAFTER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS SET COMPENSATION BASED ON A STUDY OF COMPARABLE POSITIONS WITH SIMILAR NON-PROFIT ORGANIZATIONS, TAKING INTO CONSIDERATION THE SIZE OF ARC OF THE EAST BAY AND EXPERIENCE LEVELS OF EMPLOYEES. THE CEO DETERMINES THE COMPENSATIONS OF OTHER OFFICERS OR KEY EMPLOYEES OF THE ARC OF THE EAST BAY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ARC OF EAST BAY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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</Return>
