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        <ReturnReference>SCHEDULE E, PART I, LINE 3</ReturnReference>
        <Explanation>NEWSPAPER ADS EXPLAIN ROCKY POINT CHARTER SCHOOL IS A FREE PUBLIC SCHOOL AND DIRECTS READERS TO BOTH THE RPCS WEBSITE AND INFORMATIONAL MEETINGS WHERE THE NONDISCRIMINATORY POLICY IS EXPLAINED IN DETAIL. RADIO ADS FOR ROCKY POINT CHARTER SCHOOL ANNOUNCE NO TUITION, RPCS IS A PUBLIC SCHOOL AND DIRECTS LISTENERS TO BOTH THE RPCS WEBSITE AND INFORMATIONAL MEETINGS WHERE THE NONDISCRIMINATORY POLICY IS EXPLAINED IN DETAIL.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF DOCUMENT RETENTION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 4</ReturnReference>
        <Explanation>NO SCHOLARSHIPS - ROCKY POINT CHARTER SCHOOL IS A PUBLIC SCHOOL.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 6</ReturnReference>
        <Explanation>ROCKY POINT CHARTER SCHOOL RECEIVES FUNDING FROM THE CALIFORNIA DEPARTMENT OF EDUCATION AND THE SHASTA COUNTY OFFICE OF EDUCATION.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 8B</Identifier>
        <Explanation>THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AT A BOARD MEETING BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE BOARD MEMBERS COMPLETE A CONFLICT OF INTERESTS FORM ANNUALLY AND THE ADMINISTRATOR REVIEWS THE FORMS FOR ANY CONFLICTS OF INTERESTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE BOARD REVIEWS THE COMPENSATION OF THE ADMINISTRATOR ON AN ANNUAL BASIS AND USES COMPARABLE AGENCIES SALARY SCHEDULES TO DETERMINE THAT COMPENSATION IS APPROPRIATE AND COMPETITIVE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>