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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL HAS RECEIVED A TAX-EXEMPT RULING UNDER SECTION 501(C)(3) FROM THE INTERNAL REVENUE SERVICE AND, ACCORDINGLY, IS NOT SUBJECT TO INCOME TAX UNLESS IT HAS UNRELATED TRADE OR BUSINESS INCOME. ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THESE STANDARDS REQUIRE AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. AS OF JUNE 30, 2022 AND 2021, THE SCHOOL BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS ENDED JUNE 30, 2019 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES.</ExplanationTxt>
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        <ExplanationTxt>SEE PART II</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>SEE PART II NO SCHOLARSHIPS ARE AWARDED</ExplanationTxt>
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        <ExplanationTxt>MORRIS JEFF RECEIVES MOST OF ITS FUNDING THROUGH LOUISIANA'S MINIMUM FOUNDATION PROGRAM. THE LOUISIANA STATE BOARD OF ELEMENTARY AND SECONDARY EDUCATION ANNUALLY DEVELOPS AND ADOPTS A FORMULA WHICH DETERMINES THE COST OF A MINIMUM FOUNDATION PROGRAM OF EDUCATION IN ALL PUBLIC AND ELEMENTARY SCHOOLS. THE STATE BOARD OF EDUCATION THEN PROVIDES FUNDING ACCORDING TO THE MFP FORMULA TO SCHOOLS THROUGHOUT LOUISIANA. OTHER FUNDING RECEIVED BY MORRIS JEFF COMMUNITY SCHOOL COMES FROM VARIOUS FEDERAL GRANTS.</ExplanationTxt>
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        <ExplanationTxt>MORRIS JEFF COMMUNITY SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA ITS SCHOOL BROCHURE, SCHOOL CHARTER AND FLYERS DELIVERED DOOR-TO-DOOR DURING RECRUITMENT AS WELL AS ON ITS WEBSITE. ALL NEWSPAPER ARTICLES, PRESS CONFERENCES AND RADIO ANNOUNCEMENTS STATE THAT MORRIS JEFF IS AN OPEN ACCESS, OPEN ENROLLMENT SCHOOL WITH NO ADMISSION REQUIREMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>SINCE THE SCHOOL DOES NOT AWARD SCHOLARSHIPS TO STUDENTS, MORRIS JEFF DOES NOT MAINTAIN RECORDS DOCUMENTING THAT SCHOLARSHIPS ARE AWARDED ON A NON-DISCRIMINATORY BASIS. HOWEVER, IF SCHOLARSHIPS ARE AWARDED IN THE FUTURE, IT WILL BE ON A NON-DISCRIMINATORY BASIS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE REVIEWS THE FORM 990 IN DETAIL PRIOR TO SUBMISSION. THE FORM IS THEN SHARED WITH OTHER BOARD MEMBERS FOR REVIEW.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION COLLECTS COMPLETED DISCLOSURES FROM ALL BOARD MEMBERS ON AN ANNUAL BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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