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        <FormAndLineReferenceDesc>Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency</FormAndLineReferenceDesc>
        <ExplanationTxt>The school receives revenue from the federal and state governments for educational programs and from the State of Arizona for State Equalization Assistance.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
        <ExplanationTxt>The school does not award scholarships and other financial assistance.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 5 - Explanation of Organization Discrimination by Race</FormAndLineReferenceDesc>
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        <TransactionDesc>See Part V</TransactionDesc>
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        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>Part IV, Line (1)(d) - Timothy and Shannon Smith are managers of Learning Matters Educational Group which is the management company for E-Institute.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et</FormAndLineReferenceDesc>
        <ExplanationTxt>Timothy Smith, Board President, and Shannon Smith, Board Secretary, are husband and wife.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company</FormAndLineReferenceDesc>
        <ExplanationTxt>Learning Matters Educational Group (LMEG) provides payroll, office, and other management services to the organization. Timothy and Shannon Smith, Board officers, are managers of LMEG and receive compensation from LMEG for management services provided to E-Institute.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization does not have any committees with authority to act on behalf of the Governing Board.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>All board members are asked at the July board meeting to disclose any conflicts of interest.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>The top management functions of the organization are performed by a management company. A board member of the organization was assigned to review the pricing of the services and curriculum and technology agreements provided by Learning Matters Educational Group (LMEG), the management company. He reviewed the bids and quotes from other service providers to compare the pricing of the services quoted by LMEG, and consulted with the organization's attorney to review the agreements that were provided by LMEG.</ExplanationTxt>
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        <ExplanationTxt>The school operates various charter school campuses, educating high school students in Phoenix, Glendale, Buckeye, Avondale and Surprise, Arizona. E-Institute is a free charter school that offers opportunity for high school completion, with computer based programs and a self setting pace for early graduation or to catch up on credits. The school is also very flexible for students who have jobs or other responsibilities, offering two four-hour blocks, five days a week.</ExplanationTxt>
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