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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>EMERALD CHARTER SCHOOLS RECEIVES FEDERAL TITLE I FUNDING, STATE FUNDING THROUGH THE TENNESSEE BASIC EDUCATION PROGRAM AND KNOX COUNTY, TENNESSEE LOCAL TAX REVENUE.</ExplanationTxt>
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        <ExplanationTxt>EMERALD CHARTER SCHOOLS INCLUDES ITS RACIALLY NONDISCRIMINATORY POLICY ON MOST WRITTEN COMMUNICATIONS DEALING WITH STUDENT ADMISSIONS, PROGRAMS AND SCHOLARSHIPS. EMERALD CHARTER SCHOOLS, OPERATES A PUBLIC CHARTER SCHOOL AS PART OF THE STATE OF TENNESSEE'S PUBLIC EDUCATION PROGRAM. STUDENT ADMISSION IS BASED ON A RANDOM DRAWING FROM ALL APPLICANTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING.</ExplanationTxt>
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        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. GOVERNING DOCUMENTS ARE ALSO SUBJECT TO THE OPEN RECORDS LAW OF THE STATE OF TENNESSEE AND ARE SUBMITTED TO THE CHARTERING AUTHORITY, KNOX COUNTY SCHOOLS, A FUND OF KNOX COUNTY, TENNESSEE.</ExplanationTxt>
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</Return>
