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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>SEAGULL SCHOOLS INC. ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JULY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, SEAGULL SCHOOLS INC. RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHROITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, SEAGULL SCHOOLS INC. APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, SEAGULL SCHOOLS INC. HAS NOT RECOGNIZED ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST AND PENALTIES AS OF JUNE 30, 2025. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>STATEMENTS ARE ALSO POSTED AT ALL OF THEIR CENTERS AND ON THEIR WEBSITE: WWW.SEAGULLSCHOOLS.ORG</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON BECOMING A BOARD MEMBER, AN INTERVIEW IS CONDUCTED BY THE GOVERNANCE &amp; NOMINATING COMMITTEE, WHERE INTERESTS ARE DISCLOSED. AT THAT TIME, IT IS CLEARLY STATED THAT AS INTERESTS CHANGE, IT MUST BE NOTED TO THE BOARD PRESIDENT OR CEO. MEMBERS ALSO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>AN ANNUAL EVALUATION IS COMPLETED FOR ALL LEVELS OF EMPLOYEES INCLUDING TOP MANAGEMENT, KEY EMPLOYEES, ETC. INCREASES ARE AWARDED BASED ON BOARD APPROVAL. ANNUALLY THE BOARD OF DIRECTORS APPROVES A PERCENTAGE INCREASE ACROSS THE BOARD IF MERIT IS DETERMINED. THE HAWAII EMPLOYERS COUNCIL IS CONSULTED PERIODICALLY FOR SALARY COMPARISONS FOR THOSE IN OUR FIELD.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE UPON REQUEST OR ON WWW.GUIDESTAR.ORG.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>SEAGULL SCHOOLS GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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