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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Charter School has been designated as an organization described in Section 501(c)(3) of the Internal Revenue Service Code (the Code). The Charter Schools income is exempt from Federal income taxes under the Code and the corresponding section of the California Revenue and Taxation code. Income tax returns for 2012 and forward may be audited by regulatory agencies; however, the Charter School is not aware of any such actions at this time.The Charter School has adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740 that clarifies the accounting for uncertainty in tax position taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date, are highly certain, and accordingly, no accounting adjustment has been made to the financial statements. Interest and penalties related to uncertain tax positions are recorded as part of the income tax expenses, if applicable.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency</FormAndLineReferenceDesc>
        <ExplanationTxt>California Heritage Youthbuild Academy is a California charter school and receives its principal funding from the California Department of Education.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DRAWS STUDENTS FROM SHASTA COUNTY, CA, AND CURRENT ENROLLMENT CAN DEMONSTRATE COMPLIANCE WITH THE NONDISCRIMINATORY REQUIREMENTS AS WELL AS STATEMENTS ON OUR TUITION ASSISTANCE AND ADMITTANCE APPLICATIONS STATING OUR POLICY OF NONDISCRIMINATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 5 - Explanation of Organization Discrimination by Race</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD IS EMAILED AN ELECTRONIC COPY OF TAX RETURNS FOR THEIR REVIEW BEFORE THE 990 IS FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, DISCLOSE ANY CONFLICT NOT PREVIOUSLY DISCLOSED, UPDATE THE STATUS OF ANY PREVIOUS CONFLICTS OF INTEREST REPORTED AND ATTEST THAT THEY HAVE BEEN COMPLIED WITH ALL ASPECTS OF THE POLICY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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