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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CHARTER'S MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED. THE CHARTER'S INFORMATION AND/OR TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE REGULATORY AUTHORITIES FOR UP TO FOUR YEARS FROM THE DATE OF FILING.</ExplanationTxt>
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        <ExplanationTxt>AS A PUBLIC CHARTER SCHOOL IN CALIFORNIA, THE NONDISCRIMINATORY POLICY IS NOTED WITHIN THE APPROVED CHARTER PETITION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION IS ELIGIBLE FOR FUNDING FROM THE U.S. DEPARTMENT OF EDUCATION, CALIFORNIA DEPARTMENT OF EDUCATION AND FOR LOCAL PROPERTY TAXES PASSED-THROUGH THE JULIAN UNION SCHOOL DISTRICT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPLETED FORM 990 IS REVIEWED AND APPROVED BY THE BOARD BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIVIDUALS ARE EVALUATED ON AN ANNUAL BASIS &amp; NEGOTIATED CONTRACTS ARE PREPARED AFTER REVIEWING INDUSTRY NORMS. NO BOARD MEMBERS ARE CURRENTLY BEING COMPENSATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST EITHER IN PERSON OR IN WRITING.</ExplanationTxt>
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</Return>
