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        <ExplanationTxt>The Organizations are exempt from federal income tax under the Internal Revenue Code (see Note 1) and recognize the financial statement effects from a 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 Organizations and various positions relating to potential sources of unrelated business income. The Organizations have analyzed their tax positions taken for filings with the Internal Revenue Service and believe that their positions will be sustained upon examination. The Organizations are subject to tax on unrelated business income as defined in the Internal Revenue Code. During the years ended June 30, 2024 and 2023, CCAPP Credentialing had $27,600 in debt financed rental income in each year. During the years ended June 30, 2024 and 2023, CCAPP had $26,509 and $24,345, respectively, in advertising income. After applying allowed expenses, there was no tax liability. The Organizations federal Return of Organization Exempt From Income Tax (Form 990) and federal Exempt Organization Business Income Tax Return (Form 990-T) for 2023, 2022 and 2021, are subject to examination by the IRS, generally for three years after they were filed.</ExplanationTxt>
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      </TransactionsRelatedOrgGrp>
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        </OtherOrganizationName>
        <TransactionTypeTxt>j</TransactionTypeTxt>
        <InvolvedAmt>9040</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>cash</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Calif Consortium of Addiction Programs</BusinessNameLine1Txt>
        </OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>cash</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>