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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>EVERY OVERSEAS SCHOOL MUST SEND TO THE US DIRECTOR THE ACCOUNTING BOOKS FOR THE YEAR FOR INSPECTION AND AUDIT PURPOSES, OR THE US DIRECTOR CAN VIEW THE BOOKS IN THE COUNTRY WHERE THE SCHOOL IS BEING HELD WHEN NECESSARY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3:</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION TAKES NOTES DURING THE MEETINGS OF THE GOVERNING BODY THAT EXPLAINS THE ACTION TAKEN, WHEN IT WAS TAKEN AND WHO MADE THE DECISION. THE NOTES ARE NOT SUBSEQUENTLY APPROVED BY THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A COPY OF THE ENTIRE FORM 990 WILL BE PROVIDED TO AN OFFICER ON THE BOARD. THE OFFICERS OF THE BOARD OF DIRECTORS WILL REVIEW AND APPROVE THE FORM 990 PRIOR TO IT BEING FILED.</ExplanationTxt>
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        <ExplanationTxt>THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST WHEN THEY ARISE.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>IF AN EMPLOYEE HAS COMPLAINTS ABOUT INAPPROPRIATE ACTIONS OR TRANSACTIONS, THEY CAN GO DIRECTLY TO THE OFFICERS OF THE BOARD OF DIRECTORS. IN STAFF MEETINGS, EMPLOYEES ARE TOLD THAT THE OFFICERS ARE AVAILABLE TO THE EMPLOYEES IF THEY WANT TO TALK OR DISCUSS ANYTHING. THE EMPLOYEE'S JOB WILL NOT BE IN JEOPARDY IF THEY REPORT SOMETHING.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. GENERALLY, REVENUE IS RECORDED WHEN RECEIVED RATHER THAN WHEN EARNED AND EXPENSES ARE RECORDED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. THE ORGANIZATION MAKES AN EXCEPTION TO THE EXPENSE POLICY WHEN IT CAPITALIZES CERTAIN DISBURSEMENTS AS PROPERTY AND EQUIPMENT AND RECORDS RELATED DEBT FINANCING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS ARE RESPONSIBLE FOR HIRING AN INDEPENDENT ACCOUNTANT AND FOR REVIEWING THE COMPILED FINANCIAL STATEMENTS.</ExplanationTxt>
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