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        <ExplanationTxt>THE SCHOOL FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE SCHOOL TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED DECEMBER 31, 2016, THE SCHOOL'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS.</ExplanationTxt>
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        <ExplanationTxt>THE PURPOSE OF THE RISE SCHOOL OF DENVER IS TO PROVIDE THE HIGHEST QUALITY EARLY CHILDHOOD EDUCATION FOR ALL CHILDREN, INCLUDING CHILDREN WITH DEVELOPMENTAL DISABILITIES. OUR GOALS ARE TO (A) PROVIDE FAMILY-CENTERED SERVICES DESIGNED TO MEET THE INDIVIDUALIZED NEEDS OF ALL CHILDREN AND FAMILIES; (B) PROVIDE A BLEND OF EDUCATIONAL AND THERAPY SERVICES WITHIN THE CONTEXT OF A DEVELOPMENTALLY APPROPIATE CURRICULUM; AND (C) TO PREPARE CHILDREN FOR THEIR NEXT EDUCATIONAL ENVIRONEMNT. THE SCHOOL ADHERES TO THE PHILOSOPHY AND RECOMMENDED PRACTICES OF BOTH EARLY CHILDHOOD SPECIAL EDUCATION AND GENERAL EARLY CHILDHOOD EDUCATION.</ExplanationTxt>
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        <ExplanationTxt>THE GOVERNING BOARD REVIEWS AND APPROVES A DRAFT OF THE FORM 990. AN OFFICER OF THE ORGANIZATION SIGNS THE 990.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>COMPENSATION AND BENEFITS OF ALL EMPLOYEES ARE REVIEWED AND APPROVED ANNUALLY BY THE BOARD AS PART OF THE ANNUAL BUDGETING PROCESS. SALARY SURVEY DATA IS USED AS A POINT OF REFERENCE IN DETERMINING THE ANNUAL EXECUTIVE DIRECTOR'S SALARY.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REASONABLE REQUEST AT THE ENTITY'S DENVER OFFICE.</ExplanationTxt>
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