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whereby 12 sets up and manages the "virtual public’ school. 12 offers an Internet-based curriculum (providing the computer hardware and all necessary materials) outside of the conventional brick-and- mortar setting of traditional public and charter schools. Where legislation has enabled such schools, state education dollars pay for children who enroll in them. Virtual schools generally generate substantially larger profits than conventional for-profit charter schools because they receive the same amount of per- student funding as their traditional public schoc! counterparts despite not having to support a physical structure. Virtual schools enable students to receive a comprehensive curriculum along with technical assistance, teacher involvement, compufer equipment, Internet access, and instructional materials, without leaving the public education system. Virtual academies are serving a diverse mix of students. With the same curriculum, A12 is serving both highly gifted children and children with disabilities. The self-paced nature of k12’s curriculum and its interactivity allow k12 to serve a broad array of students. k12's students, currently in virtual schools, come from public or private schooling backgrounds, as well as home schooling backgrounds. A summary of k12's virtual schoo! business is as follows: B «12 manages virtual schools for students in grades K-9 in 11 states (Arizona, Arkansas, California, Colorado, Florida, Idaho, Minnesota, Ohio, Pennsylvania, Texas and Wisconsin) plus the District of Columbia. In the 2006 fiscal year, these schools had a combined enrollment of approximately 18,000 children. &12 managed schools typically produce test score results which exceed or are equal to state averages at a cost fo the taxpayer that is approximately 70% less than what they would pay for traditional school. & Virtual schocls are funded primarily through local, state, and federal sources, which k12 expects to receive approximately $5,300 per student

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