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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The School 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. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The School has reviewed its position for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>AS OF THE 2019-2020 SCHOOL YEAR LILA PROVIDES OUR NONDISCRIMINATION POLICY AT THE BOTTOM OF OUR HOME PAGE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
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        <ExplanationTxt>FORM 990 IS PREPARED AND REVIEWED BY SCHOOL MANAGEMENT AND THE SCHOOL'S EXTERNAL AUDITORS. ONCE THE INITIAL PREPARATION AND REVIEW WORK IS COMPLETED, A DRAFT VERSION OF FORM 990 (EXCLUDING SCHEDULE B - SCHEDULE OF CONTRIBUTORS) IS PROVIDED TO THE BOARD OF TRUSTEES FOR ITS REVIEW. THE BOARD THEN MEETS WITH SCHOOL MANAGEMENT TO REVIEW ITS QUESTIONS AND COMMENTS, AND IDENTIFIED CHANGES ARE MADE TO FORM 990 AS A RESULT OF THIS MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD REAFFIRMS THE POLICY ANNUALLY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS CORPORATE OFFICES.</ExplanationTxt>
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