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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>435504</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>71409</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc7">
      <SchoolInd>X</SchoolInd>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    <IRS990ScheduleD documentId="RetDoc4">
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        <OtherCostOrOtherBasisAmt>60000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>60000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>843235</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>84072</DepreciationAmt>
        <BookValueAmt>759163</BookValueAmt>
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      <LeaseholdImprovementsGrp>
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        <DepreciationAmt>14374</DepreciationAmt>
        <BookValueAmt>147764</BookValueAmt>
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      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>80041</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>34335</DepreciationAmt>
        <BookValueAmt>45706</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1012633</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>2160125</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>2160125</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>2160125</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>1724621</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1724621</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleE documentId="RetDoc5">
      <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>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS PART OF BOARD PUBLIC RECORD, INCLUDED ON ALL BOARD AGENDAS AND MINUTES; AND INCLUDED IN ANY EMPLOYMENT POSTINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACADEMY RECEIVED FINANCIAL ASSISTANCE FROM THE STATE OF MICHIGAN THROUGH GRANTS AWARDED TO THE ACADEMY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRINCIPAL PURPOSE OF THE ACADEMY IS TO PROVIDE A BLENDED ONLINE LEARNING PATHWAY TO ACADEMIC SUCCESS FOR STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. THE BOARD OF THE ACADEMY SHALL CONTROL THE POLICIES OF THE SCHOOL AND SHALL FACILITATE ITS PROGRESS TOWARD GOALS ESTABLISHED BY THE BOARD IN FURTHERANCE OF THE ACADEMY'S PURPOSE. THE ACADEMY IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AS A PUBLIC SCHOOL ACADEMY, PURSUANT TO PART 6A OF THE SCHOOL CODE. THE ACADEMY SHALL BE A PUBLIC EDUCATIONAL INSTITUTION FOR INDIVIDUALS WHO RESIDE IN THE AUTHORIZING BODY'S CONSTITUENT LOCAL SCHOOL DISTRICT. ENROLLMENT IN THE ACADEMY MAY BE OPEN TO ALL INDIVIDUALS WHO RESIDE IN THIS STATE WHO MEET THE ADMISSION POLICY AND SHALL BE OPEN TO ALL PUPILS WHO RESIDE WITHIN THE GEOGRAPHIC BOUNDARIES OF THE IOSCO REGIONAL EDUCATIONAL SERVICE AGENCY (IRESA), SUBJECT TO TOTAL ENROLLMENT LIMITATIONS. THE ACADEMY SHALL BE NON-RELIGIOUS AND SHALL ACCEPT STUDENTS AND HIRE STAFF WITHOUT DISCRIMINATION AS TO RACE, COLOR, RELIGION, NATIONAL ORIGIN, SEX, MARITAL STATUS, SEXUAL ORIENTATION, EDUCATIONAL AFFILIATION, HANDICAP STATUS, OR AGE, AND SHALL COMPLY WITH ALL APPLICABLE LAWS AND REGULATIONS RELATING THERETO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACADEMY PROVIDES TUITION-FREE PUBLIC EDUCATION TO STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUTHORIZER OF THE ACADEMY, IOSCO REGIONAL EDUCATIONAL SERVICE AGENCY (IRESA), HAS BEEN APPOINTED THE MANAGER OF THE ACADEMY. THE AGREED UPON COMPENSATION IS PART OF THE MANAGEMENT AGREEMENT THAT IS SIGNED BY BOTH PARTIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FULL BOARD REVIEWS AND APPROVES THE FINAL FORM 990 PRIOR TO SIGNING AND MAILING THE INFORMATION RETURN TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS PART OF THE APPLICATION PROCESS. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO SIGN A DISCLOSURE STATING THAT THERE ARE NO RELATED PARTIES WITH THE ACADEMY. IF A RELATED PARTY IS CONSIDERED FOR CONTRACTING THROUGHOUT THE YEAR, THE BOARD MEMBER MUST STATE ON THE RECORD THAT THERE IS A RELATED PARTY, AND ABSTAIN FROM VOTING. NECESSARY CORRECTIVE ACTION WOULD BE TAKEN IF THE POLICY WAS NOT FOLLOWED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>INSTRUCTIONAL SUPPORT AND PER 1,250,563 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>A PRIOR PERIOD ADJUSTENT HAS BEEN RECORDED TO INCLUDE ADDITIONAL FIXED ASSET ADDITIONS FROM THE PRIOR YEAR, THAT WERE EXPENSED RATHER THAN CAPITALIZED AT JUNE 30, 2023.</ExplanationTxt>
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  </ReturnData>
</Return>