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        <ExplanationTxt>MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
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        <ExplanationTxt>NONDISCRIMANTORY POLICY INCLUDED IN ALL ENROLLMENT MATERIALS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL WHICH OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND FINANCIAL ASSISTANCE DO NOT APPLY AND THUS RECORDS FOR SUCH AID ARE NOT MAINTAINED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>AS A PUBLIC CHARTER SCHOOL, NEVADA CITY SCHOOL OF THE ARTS RECEIVES A PER ADA FEE FROM THE CALIFORNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING SCHOOL. ADDITIONALLY, NEVADA CITY SCHOOL OF THE ARTS IS ELIGIBLE FOR LOCAL, STATE FEDERAL PROGRAMS, AND CALIFONIA LOTTERY FUNDS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>BOARD MEMBERS SIGN AN ANNUAL ACKNOWLEDGEMENT REGARDING FOLLOWING POLICY. BOARD MEMBERS FILE ANNUAL FORMS 700 WITH THE FPPA.</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>AVAILABLE UPON REQUEST AT SCHOOL BUSINESS OFFICE AND IN BOARD RECORDS.</ExplanationTxt>
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