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      <PubViaBroadcastMediaExpln>Blue Oak charter school is a California public school and is therefore exempt from Rev. Proc.75-50, 1975-2 C.B. 587. However, the policy is part of our charter document which is posted on our website.</PubViaBroadcastMediaExpln>
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      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <GovtFinancialAidExplanation>BLUE OAK CHARTER SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND BUTTE COUNTY OFFICE OF EDUCATION.</GovtFinancialAidExplanation>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>Upon completion of the 990 tax return, the Board of Directors reviews the tax return to determine that the information on the tax return matches the information reflected on the audited financial statements. The review takes place during one of the board's scheduled meetings.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <Explanation>At the beginning of each year, the Board of Directors meets and determines if there are or have been any conflicts of interest within the organization.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>The organization gathers data from similar schools and districts.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>The organization makes its form 990 available to the public for inspection upon request.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>