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          <AddressLine2>RESTRICTED</AddressLine2>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACADEMY IS NORMALLY EXEMPT FROM INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). UNCERTAIN TAX POSITIONS, IF ANY, ARE RECORDED IN ACCORDANCE WITH ACCOUNTING GUIDANCE FOR INCOME TAX, WHICH REQUIRES THE RECOGNITION OF A LIABILITY FOR TAX PROVISIONS TAKEN THAT DO NOT MEET THE MORE LIKELY THAN NOT STANDARD THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THERE IS NO LIABILITY FOR UNCERTAIN TAX POSITIONS RECORDED AT JUNE 30, 2024 OR 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSES INCLUDED IN PART VIII 3,008.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>TUITION DISCOUNT/ASSISTANCE 3,498,924.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>FUNDRAISING EXPENSES INCLUDED IN PART VIII 3,008.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>TUITION DISCOUNT/ASSISTANCE 3,498,924.</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
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        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>SCA DISPLAYS IT'S NON-DISCRIMATION POLICY ON THEIR WEBSITE HTTPS://SUMMIT-CHRISTIAN-ACADEMY.ORG/ADMISSIONS/</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>AT SUMMIT CHRISTIAN ACADEMY, OUR GOAL IS THAT EVERY QUALIFIED STUDENT HAS THE OPPORTUNITY TO ATTEND OUR SCHOOL. WE KNOW THAT FOR MANY FAMILIES, INVESTING IN THIS EXPERIENCE CAN BE CHALLENGING. WE ALSO BELIEVE THAT ECONOMIC DIVERSITY IS IMPORTANT TO THE FABRIC OF OUR COMMUNITY. FOR THE 2023-24 SCHOOL YEAR, TUITION ASSISTANCE IN THE AMOUNT OF $1,418,699 WAS GRANTED TO 314 STUDENTS IN GRADES K-12.</ExplanationTxt>
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        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>22391</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>EQUIPMENT</Desc>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>17225</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>CONCRETE</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>16945</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>SPIRIT WEAR</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>6944</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>MUSIC INSTRUMENTS</Desc>
        <ContributionCnt>5</ContributionCnt>
        <NoncashContributionsRptF990Amt>5575</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>REPORTING THE NUMBER OF CONTRIBUTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>SUMMIT CHRISTIAN ACADEMY STARTED THE CAMP EAGLE SUMMIT PROGRAM DURING THE FISCAL YEAR TO PROVIDE FACILITIES FOR CHILDREN DURING THE SUMMER IN AN EDUCATIONAL AND CHRISTIAN ENVIRONMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 AND REQUIRED SCHEDULES ARE PREPARED BY AN INDEPENDENT CPA FIRM WITH ASSISTANCE FROM THE ORGANIZATION'S MANAGEMENT. A DRAFT IS THEN REVIEWED BY THE FINANCE COMMITTEE. THE FINAL REPORT IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST IS REVIEWED ANNUALLY AT THE FIRST BOARD OF EDUCATION MEETING OF THE NEW YEAR. IT IS ALSO REVIEWED AS PART OF NEW BOARD MEMBER ORIENTATION AND TRAINING. EACH BOARD MEMBER AND MEMBERS OF MANAGEMENT ACKNOWLEDGE THEY HAVE 1. RECEIVED THE POLICY AND 2. THEY UNDERSTAND THE POLICY AND ARE IN COMPLIANCE. IF ANY ARE FOUND TO BE OUT OF COMPLIANCE THE MEMBER IS REMOVED FROM BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>SCA USES OUTSIDE AGENCIES TO GATHER COMPARABILITY DATA AND INDEPENDENT REVIEW AND APPROVAL FOR THE HEAD OF SCHOOL'S COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>