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        <ReturnReference>PART IV, LINE 2B:</ReturnReference>
        <Explanation>E3 ALLIANCE IS PART OF A COLLABORATIVE PROJECT CALLED RAISE UP TEXAS WHICH IS A SEPARATE ORGANIZATION THAT IS WORKING TO IMPROVE MIDDLE SCHOOL STUDENTS PREPARATION FOR SECONDARY EDUCATION. E3 ALLIANCE'S ROLE IS TO SERVE AS REGIONAL COLLABORATION LEADER, STEERING COMMITTEE CHAIR, AND IS RAISING FUNDS TO SUPPORT PROJECT IMPLEMENTATION. ANOTHER ORGANIZATION, REGION XIII, IS ACTING AS THE FISCAL AGENT. E3 IS INVOLVED IN FUNDRAISING AND TRANSFERRING FUNDS TO REGION XIII FOR DISBURSEMENT TO THE SCHOOLS INVOLVED IN RAISE UP TEXAS.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>FORM 990 IS REVIEWED BY ORGANIZATION BOARD OF DIRECTORS AS WELL AS WITH OUTSIDE ACCOUNTANTS PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ALL POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT BOARD MEETINGS AND THE WRITTEN POLICY IS REVIEWED BY THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE ORGANIZATION CONDUCTS AN EXTERNAL REVIEW OF SIMILAR POSITIONS AS WELL AS A REVIEW OF COMPARABLE POSITIONS WITHIN A PARTNER ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>OTHER GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE UPON REQUEST AND ARE ROUTINELY SHARED WITH OTHER STATE P-16 COUNCILS.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER FEES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>CONSULTANTS: PROGRAM SERVICE EXPENSES 21,648. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,648. SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 90,690. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,690. GRANT PARTICIPANT SUPPORT: PROGRAM SERVICE EXPENSES 22,574. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,574. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 28,007. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,007.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 1:</ReturnReference>
        <Explanation>THE FINANCIAL STATEMENTS ARE PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. PRIOR TO 2012, THE MODIFIED CASH BASIS WAS USED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C:</ReturnReference>
        <Explanation>THE PROCESS OF SELECTING AN INDEPENDENT ACCOUNTANT AND OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEARS.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 13:</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT HAVE A WRITTEN WHISTLEBLOWER POLICY ON A STAND ALONE BASIS, HOWEVER MULTIPLE RETALIATION POLICIES ARE IN EFFECT THROUGH A PARTNER ORGANIZATION, AUSTIN COMMUNITY COLLEGE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 14:</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT HAVE A DOCUMENT RETENTION AND DESTRUCTION POLICY ON A STAND ALONE BASIS, HOWEVER IT IS PROTECTED BY THE POLICIES THROUGH A PARTNER ORGANIZATION, AUSTIN COMMUNITY COLLEGE.</Explanation>
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