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        <FormAndLineReferenceDesc>Part II-B, Line 1i - Other Activities Description</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION LOBBIES THE CITY OF SAN DIEGO ON DECISIONS RELATED TO CITYWIDE TRAILS MASTER PLANS.</ExplanationTxt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <ExplanationTxt>San Diego Canyonlands is a public charity and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. San Diego Canyonlands believe that they have appropriate support for any tax positions taken, and, as such, do not have any uncertain tax positions that are material to the financial statements. San Diego Canyonlands is not a private foundations.San Diego Canyonlandss Return of Organization Exempt from Income Tax for the years ended June 30, 2024, 2023, 2022 and 2021 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each new board member is required to read and sign a written conflict of intereststatement and statements are reviewed and signed annually. Policies are adopted toavoid improprieties.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>For the Executive Director (ED), the evaluation includes a form that outlines a set of responsibilities and a set of annual goals. The ED reports on progress toward these goals bi-monthly. The ED is evaluated on accomplishments toward the annual goals and handling of responsibilities each year. The satisfactory completion of assigned responsibilities is weighed when determining the annual salary of the ED, and includes interviews with the Board President and full Board of Directors. In general, ED salary increase is a cost-of-living percentage (2-3%) plus an additional increase based on performance, organizational financial capacity, and salary research for comparable roles.</ExplanationTxt>
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