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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>WASHINGTON YU YING PUBLIC CHARTER SCHOOL HAS ADOPTED THE ACCOUNTING OF UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. WASHINGTON YU YING PUBLIC CHARTER SCHOOL HAS ANALYZED ITS TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO ANY UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN TAX YEARS (2010-2012), OR EXPECTED TO BE TAKEN IN ITS 2013 TAX RETURN. WASHINGTON YU YING PUBLIC CHARTER SCHOOL IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO PUBLIC CHARTER SCHOOLS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUE PROCEDURE 75-50 DOES NOT APPLY TO PUBLIC CHARTER SCHOOLS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL RECEIVES GOVERNMENT FINANCIAL ASSISTANCE FROM THE DISTRICT OF COLUMBIA, FEDERAL DEPARTMENT OF EDUCATION ENTITLEMENT FUNDS, FEDERAL DEPARTMENT OF AGRICULTURE SCHOOL LUNCH PROGRAM, AND FEDERAL CONGRESSIONAL APPROPRIATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 7</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO PUBLIC CHARTER SCHOOLS.</ExplanationTxt>
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        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>SEE PART V</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SEE PART V</SpecificServicesProvidedTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 5, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I, COLUMN (D): PROVIDED CHINESE CURRICULUM DEVELOPMENT SERVICES TO WASHINGTON YU YING PUBLIC CHARTER SCHOOL. THE CURRICULUM DEVELOPMENT SPECIALIST DESIGNS, PILOTS, AND REVISES CURRICULAR MATERIALS FOR LEARNERS STUDYING A FOREIGN LANGUAGE. PART I, COLUMN (E): THE CURRICULUM DEVELOPMENT SPECIALIST MAY WORK WITH SCHOOL LEADERS AND EDUCATION TEAM WHO WILL PROVIDE INPUT AND GUIDANCE ON LANGUAGE-SPECIFIC ISSUES. CURRICULUM SHOULD BE ALIGNED WITH NATIONAL AND REGIONAL (D.C.) STANDARDS. DESIGN WORK WILL INCLUDE THE CREATION OF A SCOPE AND SEQUENCE, TIMELINE OF INSTRUCTIONAL ACTIVITIES, INSTRUCTIONAL MANUALS, LEARNING MATERIALS, AND IN-CLASS ASSESSMENTS AND RUBRICS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE K - ADDITIONAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>DISTRICT OF COLUMBIA TEMPORARY FINANCING FOR PURCHASE AND RENOVATION OF FIRST SCHOOL BUILDING - 220 TAYLOR ST, NE, WASHINGTON DC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>WASHINGTON YU YING PUBLIC CHARTER SCHOOL DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE REVIEW THE FORM 990 AND THEN FORWARD TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>NEW TRUSTEES HAVE TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE UPON JOINING THE BOARD. IN ADDITION, ALL TRUSTEES AND THE HEAD OF SCHOOL ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE COMPLETED QUESTIONNAIRES ARE THEN REVIEWED BY THE SECRETARY AND THE HEAD OF SCHOOL TO DETERMINE IF ANY FURTHER ACTION IS NEEDED. WHEN ACTUAL OR APPEARED CONFLICT OF INTEREST EXISTS, SUCH PERSON WILL BE ASKED TO RECUSE HIM/HERSELF FROM PARTICIPATING IN THE DISCUSSION AND DECISION OF THE TRANSACTION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES EVALUATE THE HEAD OF SCHOOL'S PERFORMANCE ANNUALLY AND SET THE SALARY INCREASE ACCORDINGLY. COMPARABLE SALARY DATA FOR A SIMILAR POSITION IN THE DISTRICT OF COLUMBIA IS CONSIDERED IN THE COMPENSATION ARRANGEMENT DECISION. THE BOARD CHAIR THEN DISCUSSES THE PERFORMANCE EVALUATION AND COMPENSATION ARRANGEMENT DECISION WITH THE HEAD OF SCHOOL. THE PROCESS OF DETERMINING THE HEAD OF SCHOOL'S COMPENSATION WAS LAST CONDUCTED IN 2014.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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