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        <Desc>Archive &amp; Collection:Shorefront Legacy Center promotes understanding of Black history on Chicagos suburban North Shore. It is an Evanston-based community archive, library, educational resource, and research center. The archival and library collections capture some of the history of African American activists, artists, leaders, politicians, and others who lived dynamic, rich lives in the North Shore. The material highlights the African American presence, experience, and impact.Shorefront Legacy Center collects and preserves the history through its living, community archive. Artifacts are collected in many forms, including personal items, articles, photographs, oral histories, digital media, and more. Shorefront Legacy Center is open to all researchers and the general public. Staff welcome inquiries regarding the archive's collections and information related to Black life in Evanston and Chicago's North Shore. For researchers who need assistance finding relevant materials on a particular research topic or to meet a specific information need, research consultation appointments are available.</Desc>
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        <ExplanationTxt>The Organization is recognized as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal and State income taxes on related income. In addition, the Organization has been determined by the Internal Revenue Service (IRS) not to be a private foundation within the meaning of section 509(a) of the IRC. The Organization had no unrelated business income during fiscal year 2024, therefore, no provision for federal or State income taxes has been made in the accompanying financial statements.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. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Organizations tax returns to determine whether the tax positions are more likely than not of being sustained when challenged or when examined by the applicable tax authority. For the year ended December 31, 2024, management has determined that there were no material uncertain tax positions.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAINTAINS COPIES OF GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND FORM 990 IN ITS ADMINISTRATIVE OFFICE. FIANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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