<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T16:05:49-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>830374854</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>OURS LAWYER LEWIS &amp; COMPANY PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>224 W KING ST STE 3-4</AddressLine1Txt>
        <CityNm>MARTINSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>521254968</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE BANNER SCHOOL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BANN</BusinessNameControlTxt>
      <PhoneNum>3016959320</PhoneNum>
      <USAddress>
        <AddressLine1Txt>217 DILL AVE</AddressLine1Txt>
        <CityNm>FREDERICK</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHAD LAWYER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3016959320</PhoneNum>
      <SignatureDt>2024-05-09</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHAD</PersonFirstNm>
        <PersonLastNm>LAWYER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHAD R LAWYER CPA</PreparerPersonNm>
      <PTIN>P00657249</PTIN>
      <PhoneNum>3042639447</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>CHAD LAWYER</PrincipalOfficerNm>
      <GrossReceiptsAmt>2142860</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.BANNERSCHOOL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1982</FormationYr>
      <LegalDomicileStateCd>MD</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE BANNER SCHOOL, THROUGH ITS LEARNING TRIANGLE AND ITS DIVERSE COMMUNITY OF LEARNERS, PROVIDES A NURTURING YET CHALLENGING ENVIRONMENT THAT MOTIVATES STUDENTS TO BECOME RESPONSIBLE CITIZENS WHO LEAD BY EXAMPLE. THE BANNER SCHOOL IS AN INDEPENDENT, NOT-FOR-PROFIT SCHOOL SERVING CHILDREN IN THE FREDERICK, MD AREA.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>11</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>64</TotalEmployeeCnt>
      <TotalVolunteersCnt>40</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>170550</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>286196</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>2007558</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1468701</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>17782</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>37542</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>289278</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2215650</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2061957</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1248356</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1164695</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>15565</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>810575</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>721865</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2058931</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1886560</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>156719</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>175397</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>618591</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>811141</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>490125</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>475358</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>128466</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>335783</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE BANNER SCHOOL, THROUGH ITS LEARNING TRIANGLE AND ITS DIVERSE COMMUNITY OF LEARNERS, PROVIDES A NURTURING YET CHALLENGING ENVIRONMENT THAT MOTIVATES STUDENTS TO BECOME RESPONSIBLE CITIZENS WHO LEAD BY EXAMPLE. THE BANNER SCHOOL IS AN INDEPENDENT, NOT-FOR-PROFIT SCHOOL SERVING CHILDREN IN THE FREDERICK, MD AREA.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1556267</ExpenseAmt>
      <GrantAmt>228511</GrantAmt>
      <RevenueAmt>1468701</RevenueAmt>
      <Desc>EDUCATIONAL INSTRUCTION TO APPROX 100 STUDENTS FROM PRE-KINDERGARDEN TO EIGHTH GRADE; BEFORE AND AFTER SCHOOL ACTIVITIES; AND SUMMER CAMP.</Desc>
      <TotalProgramServiceExpensesAmt>1556267</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc4">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc5">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc5">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc5">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>64</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>11</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MD</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CHAD LAWYER</PersonNm>
        <PhoneNum>3016959320</PhoneNum>
        <USAddress>
          <AddressLine1Txt>217 DILL AVE</AddressLine1Txt>
          <CityNm>FREDERICK</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21701</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROB BROCKETT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RYAN CONNOR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB ISER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELLE ISER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN JOHNSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHAD LAWYER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>IAN MCGREEVY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICE MCKELLAR</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID SMITH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHANIE WHITMARSH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DENA ZOOK-HOWELL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>228511</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>57685</AllOtherContributionsAmt>
      <TotalContributionsAmt>286196</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>1202368</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1202368</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SUMMER CAMP</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>169588</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>169588</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>EXTENDED CARE</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>36057</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>36057</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>STUDENT SERVICES</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>35819</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>35819</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>APPLICATION AND OTHER</Desc>
        <BusinessCd>611710</BusinessCd>
        <TotalRevenueColumnAmt>24869</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>24869</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1468701</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>17782</TotalRevenueColumnAmt>
        <ExclusionAmt>17782</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>38325</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>38325</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>38325</TotalRevenueColumnAmt>
        <ExclusionAmt>38325</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>60689</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>37075</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>23614</TotalRevenueColumnAmt>
        <ExclusionAmt>23614</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>71167</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>43828</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>27339</TotalRevenueColumnAmt>
        <ExclusionAmt>27339</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <OtherRevenueMiscGrp>
        <Desc>REFUND OF DEPOSIT</Desc>
        <TotalRevenueColumnAmt>200000</TotalRevenueColumnAmt>
        <ExclusionAmt>200000</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>200000</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2061957</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1468701</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>307060</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1075727</TotalAmt>
        <ProgramServicesAmt>840693</ProgramServicesAmt>
        <ManagementAndGeneralAmt>228314</ManagementAndGeneralAmt>
        <FundraisingAmt>6720</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>3589</TotalAmt>
        <ProgramServicesAmt>3051</ProgramServicesAmt>
        <ManagementAndGeneralAmt>538</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>85379</TotalAmt>
        <ProgramServicesAmt>67746</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17119</ManagementAndGeneralAmt>
        <FundraisingAmt>514</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>31219</TotalAmt>
        <ManagementAndGeneralAmt>31219</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>8331</TotalAmt>
        <FundraisingAmt>8331</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>21846</TotalAmt>
        <ManagementAndGeneralAmt>21846</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>270120</TotalAmt>
        <ProgramServicesAmt>270120</ProgramServicesAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>5318</TotalAmt>
        <ProgramServicesAmt>5318</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>80735</TotalAmt>
        <ProgramServicesAmt>80735</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>GRANT EXP. - RESTRICTED</Desc>
        <TotalAmt>145233</TotalAmt>
        <ProgramServicesAmt>145233</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>38588</TotalAmt>
        <ProgramServicesAmt>38588</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STUDENT AUXILLARY EXPS</Desc>
        <TotalAmt>32925</TotalAmt>
        <ProgramServicesAmt>32925</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLEANING SUPPLIES</Desc>
        <TotalAmt>32429</TotalAmt>
        <ProgramServicesAmt>32429</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>55121</TotalAmt>
        <ProgramServicesAmt>39429</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15692</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1886560</TotalAmt>
        <ProgramServicesAmt>1556267</ProgramServicesAmt>
        <ManagementAndGeneralAmt>314728</ManagementAndGeneralAmt>
        <FundraisingAmt>15565</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>453596</BOYAmt>
        <EOYAmt>382730</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>94698</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>28234</BOYAmt>
        <EOYAmt>107909</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1357380</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1350213</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>12484</BOYAmt>
        <EOYAmt>7167</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>34277</BOYAmt>
        <EOYAmt>49637</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>90000</BOYAmt>
        <EOYAmt>169000</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>618591</BOYAmt>
        <EOYAmt>811141</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>148875</BOYAmt>
        <EOYAmt>157885</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>90478</BOYAmt>
        <EOYAmt>100611</EOYAmt>
      </DeferredRevenueGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>250772</BOYAmt>
        <EOYAmt>216862</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>490125</BOYAmt>
        <EOYAmt>475358</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>46383</BOYAmt>
        <EOYAmt>253700</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>82083</BOYAmt>
        <EOYAmt>82083</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>128466</BOYAmt>
        <EOYAmt>335783</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>618591</BOYAmt>
        <EOYAmt>811141</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>175397</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>31920</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>1357380</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1350213</DepreciationAmt>
        <BookValueAmt>7167</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>7167</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>INTEREST IN COMMUNITY FOUNDATION</Desc>
        <BookValueAmt>49637</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>49637</TotalBookValueSecuritiesAmt>
      <OtherAssetsOrgGrp>
        <Desc>DILL AVENUE DEPOSIT</Desc>
        <BookValueAmt>150000</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>SECURITY DEPOSIT</Desc>
        <BookValueAmt>19000</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>169000</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc4">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BANNER SCHOOL SEEKS AND ADMITS STUDENTS WITHOUT REGARD TO RACE, COLOR, CREED, SEX OR NATIONAL OR ETHNIC ORIGIN. THE SCHOOL DOES NOT DISCRIMINATE IN THE ADMINISTRATION OF ITS POLICIES AND PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>27458</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>27458</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12614</OtherDirectExpensesEvent1Amt>
        <Event2Nm>BSPO</Event2Nm>
        <GrossReceiptsEvent2Amt>18689</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>18689</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>24461</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>46147</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>46147</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>37075</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>37075</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>9072</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>71167</GrossRevenueBingoAmt>
        <OtherDirectExpensesBingoAmt>43828</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>1.00000</VolunteerLaborBingoPct>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>71167</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>43828</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>43828</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>27339</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MD</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>CHAD LAWYER</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>217 DILL AVE</AddressLine1Txt>
        <CityNm>FREDERICK</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21701</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>MICHELLE ISER</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>OVERSIGHT OF BINGO</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BANNER SCHOOL, THROUGH ITS LEARNING TRIANGLE AND ITS DIVERSE COMMUNITY OF LEARNERS, PROVIDES A NURTURING YET CHALLENGING ENVIRONMENT THAT MOTIVATES STUDENTS TO BECOME RESPONSIBLE CITIZENS WHO LEAD BY EXAMPLE. THE BANNER SCHOOL IS AN INDEPENDENT, NOT-FOR-PROFIT SCHOOL SERVING CHILDREN IN THE FREDERICK, MD AREA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DISTRIBUTED TO THE BOARD TREASURER AND CERTAIN MEMBERS OF MANAGEMENT PRIOR TO FILING FOR REVIEW AND APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST STATEMENTS REVIEWED AND UPDATED ANNUALLY BY ALL TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR HEAD OF SCHOOL IS REVIEWED ANNUALLY BY EXECUTIVE COMMITTEE , COMPRISED OF SELECTED MEMBERS OF THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR YEAR ADJUSTMENTS 31,920</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
