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      <ReconcilationRevenueExpnssAmt>73990</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>0</NetUnrlzdGainsLossesInvstAmt>
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      <InvestmentExpenseAmt>0</InvestmentExpenseAmt>
      <PriorPeriodAdjustmentsAmt>0</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>1</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
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    <IRS990ScheduleA documentId="R000002" softwareId="23018249" softwareVersionNum="v1.00">
      <SchoolInd>X</SchoolInd>
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    <IRS990ScheduleE documentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <NondiscriminatoryPolicyStmtInd>1</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
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      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ON WEBSITE AND IN HANDBOOKS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>GEMS CONTRACTS WITH THE GRAHAM SCHOOL TO EMPLOY ALL PERSONNEL AS WELL AS OTHER MANAGEMENT DUTIES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAD AUTHORITY TO APPOINT OTHER MEMBERS TO THE BOARD DURING A BOARD MEETING WITH APPROVAL OF THE REST OF THE BOARD MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 FORM IS SHARED WITH THE BOARD AND THE SCHOOL SPONSOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST STATEMENTS ARE COMPLETED MONTHLY AND SHARED WITH THE SCHOOL SPONSOR</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DAY TO DAY OPERATING RECORDS ARE MAINTAINED ONSITE AT THE SCHOOL. ALL LEGAL DOCUMENTS ARE MAINTAINED BY LEGAL COUNSEL AND COPIES ARE KEPT ONSITE AT THE SCHOOL. ALL FINANCIAL RECORDS ARE MAINTAINED BY THE BUSINESS OFFICE AND COPIES ARE KEPT ONSITE AT THE SCHOOL.</ExplanationTxt>
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</Return>