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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.</ExplanationTxt>
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        <ExplanationTxt>THE NONDISCRIMINATORY POLICY IS MADE KNOWN THROUGH INFORMATION AVAILABLE ON THE SCHOOL'S WEBSITE, WITHIN THE CHARTER PETITION, AND OTHER CORRESPONDENCE WITH THE GENERAL PULBIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL WHICH OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE DO NOT APPLY AND THUS RECORDS FOR SUCH AID ARE NOT MAINTAINED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION RECEIVES FINANCIAL ASSISTANCE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE COUNTY OF SAN JOAQUIN AS PART OF ITS OPERATION AS A PUBLIC CHARTER SCHOOL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL PROVIDE EACH BOARD MEMBER A DRAFT COPY OF THE 990 RETURN PRIOR TO FILING IN ORDER TO PROVIDE TIME FOR THEIR REVIEW AND INPUT PRIOR TO FILING. THE FILING PROCESS WILL BEGIN WITH DRAFT REVIEW BY MANAGEMENT AND THE ORGANIZATION'S BACK OFFICE PROVIDER WHILE DRAFT IS SUBMITTED FOR BOARD REVIEW. MANAGMENT WILL FILE THE RETURN IN THE ABSENCE OF ANY BOARD EDITS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>EACH DESIGNATED EMPLOYEE NOTED WITHIN THE ORGANIZATION'S CONFLICT OF INTEREST CODE POLICY SHALL FILE AN ANNUAL FORM 700 STATEMENT OF ECONCOMIC INTEREST. THE FORM MUST BE FILED WITH THE ORGANIZATION WHERE A COPY WILL BE RETAINED AND THE ORIGINAL SENT TO THE COUNTY BOARD OF SUPERVISORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>DOCUMENTATION SUCH AS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE UPON REQUEST EITHER BY EMAIL OF THE ORGANIZATION'S MANAGMENT OR BY MAIL AT THE LISTED ADDRESS.</ExplanationTxt>
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