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        <ExplanationTxt>THE ORGANIZATION FOLLOWS PROFESSIONAL GUIDANCE IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNCERTAIN TAX POSITIONS. FOR THE YEARS ENDED JUNE 30, 2025 AND 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S INFORMATION RETURNS FOR TAX YEARS 2022 AND BEYOND REMAIN SUBJECT TO EXAMINATION.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION ENGAGES A THIRD PARTY CPA TO PREPARE ITS FORM 990. UPON COMPLETION, A COPY IS THEN SUBMITTED TO THE BOARD TO REVIEW AND APPROVE FOR FILING.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S POLICY REQUIRES EACH BOARD MEMBER TO DISCLOSE ANNUALLY THE EXISTENCE OF ANY CONFLICTS OF INTEREST.</ExplanationTxt>
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        <ExplanationTxt>COMPENSATION OF THE EXECUTIVE DIRECTOR IS COMPARED TO SIMILARLY SITUATED DIRECTORS IN HAMILTON COUNTY, ACROSS THE STATE, AND REGIONALLY FOR CHARTER SCHOOLS IN THE ORGANIZATION'S PHASE OF GROWTH.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST FROM THE ORGANIZATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PAGE 12, PART XI, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>BEGINNING NET ASSETS WERE ADJUSTED TO CORRECT PRIOR YEAR DIFFERENCES BETWEEN THE AUDTIED FINANCIAL STATEMENTS AND THE PREVIOUSLY FILED 990.</ExplanationTxt>
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