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        <FormAndLineReferenceDesc>Part II-B, Line 1i - Other Activities Description</FormAndLineReferenceDesc>
        <ExplanationTxt>1d: BEST NC sent periodic email updates to members, encouraging them to advocate for education-related bills to their elected representatives. BEST NC also sent emails to legislators, encouraging their support on education-related bills. BEST NC did not incur expenses related to sending these emails.1g: BEST NC staff members met with legislators and staff in the North Carolina General Assembly, the Department of Public Instruction, and other education related policy makers to discuss education-related legislation.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>It is the organization's policy to evaluate all tax positions to identify any that may be considered uncertain. All identified material tax positions are assessed and measured by a "more-likely-than-not" threshold to determine if the tax position is uncertain and what, if any, the effect of the uncertain tax position may have on the financial statements. No material uncertain tax positions were identified in 2023 and 2022. Currently, the statute of limitations remains subsequent to and including the year ending March 31, 2020; however, no examinations are in process or anticipated. Any changes in the amount of a tax position, as well as penalties and interest, will be recognized in the period the change occurs.</ExplanationTxt>
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        <ExplanationTxt>BEST NC requires each officer, director or trustee, and key employee to complete/update disclosure forms annually, and more frequently if necessary, in order for each officer, director or trustee, and key employee to meet his/her ongoing responsibility to disclose business or personal interests that could create a conflict of interest.</ExplanationTxt>
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        <ExplanationTxt>The Board Chair manages the process for CEO pay increases and bonuses. They are established in discussion with and approved by the Board without the CEO present and based on a written performance evaluation. They have been in the 2-3% range, so the Board has not consulted an outside consultant. Starting compensation and first year increase were determined by a professional recruiting firm.</ExplanationTxt>
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        <ExplanationTxt>Documents required to be available for public inspection are made available upon request.</ExplanationTxt>
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