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        <ExplanationTxt>MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>TAX PREPARER WILL PREPARE THE TAX RETURN AND SEND A DRAFT COPY TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL BEFORE FILING. ONCE APPROVED, WE WILL NOTIFY THE TAX PREPARER WHO WILL EITHER E-FILE OR WILL FINALIZE THE PAPER RETURN FOR MAILING.</ExplanationTxt>
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        <ExplanationTxt>MEMBERS OF THE GOVERNING BOARD SHALL FILE THE ORIGINAL STATEMENT OF FINANCIAL INTEREST FORM WITH SANTA ROSA ACADEMY ADMINISTRIATIVE OFFICE, WHICH SHALL MADE AND RETAIN A COPY AND FORWARD THE ORIGINAL TO THE CLERK OF THE BOARD OF SUPERVISORS OF RIVERSIDE COUNTY. ALL OTHER INDIVIDUALS IN DESIGNATED POSITIONS REQUIRED TO SUBMIT A STATEMENT OF FINANCIAL INTEREST WITHIN THIRTY (30) DAYS AFTER THE EFFECTIVE DATE OF THIS CODE. A PERSON AFTER THE EFFECTIVE DATE OF THIS CODE IS APPOINTED, PROMOTED, OR TRANSFERRED TO A DESIGNATED POSITION SHALL FILE A STATEMENT NO LESS THAN TEN (10) DAYS BEFORE THE PERSON ASSUMES THE POSITION UNLESS AN EARLIER ASSUMPTION OF THE POSITION IS REQUIRED BY EMERGENCY CIRCUMSTANCE CERTIFIED BY THE STATA ROSA ACADEMY. THIS ALSO APPLIES TO ACTIVITIES OF SANTA ROSA ACADEMY, LLC.</ExplanationTxt>
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        <ExplanationTxt>THE BOARD INTENDS THE SCHOOL TO PROVIDE ANY PERSON REASONABLE ACCESS TO THE PUBLIC RECORDS OF THE SCHOOL UPON REQUEST DURING NORMAL BUSINESS HOURS AND WITHIN THE REQUIREMENTS OF STATE AND FEDERAL LAWS.</ExplanationTxt>
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