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          <AddressLine2>RESTRICTED</AddressLine2>
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      <RevenueSubtotalAmt>57966661</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>57966661</TotalRevenuePerForm990Amt>
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      <TotalExpensesPerForm990Amt>52327313</TotalExpensesPerForm990Amt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>OF SCHEDULE D: "SAM HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25 WHICH REQUIRES THE DISCLOSURE OF UNCERTAIN TAX POSITIONS. THERE HAVE BEEN NO INTEREST OR PENALTIES RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION OR THE STATEMENTS OF ACTIVITIES RELATING TO UNCERTAIN TAX POSITIONS. ADDITIONALLY, NO TAX POSITIONS EXIST FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE DURING THE NEXT 12 MONTHS. SAM EVALUATES UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS."</ExplanationTxt>
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        <TotalCompensationFilingOrgAmt>195442</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID A NORMAN</PersonNm>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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        <PersonNm>JAMES BOSTIC</PersonNm>
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        <FormAndLineReferenceDesc>PART I, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>SEVERANCE PAYMENT: GERALD HOLZAPFEL TOTAL COMPENSATION- $142,055.80. AS REPORTED ON PART II OF SCHEDULE J.</ExplanationTxt>
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    </IRS990ScheduleJ>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>BRIEF DESCRIPTION OF ORGANIZATION'S MISSION: IT IS THE MISSION OF SUMMIT ACADEMY MANAGEMENT TO DESIGN, DEVELOP, AND DELIVER EDUCTIONAL OPPORTUNITIES IN A THERAPUTIC ENVIRONMENT SO EVERYONE CAN LEARN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH OF THE TWENTY-SIX MEMBER SCHOOLS ARE REPRESENTED BY A VOTING INDIVIDUAL THAT WAS SELECTED BY THE RESPECTIVE SCHOOL BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OF OUR SCHOOLS ARE CONTINUOUSLY REPRESENTED BY A MEMBER THEY'VE SELECTED. THESE SELECTED MEMBERS ARE ABLE TO NOMINATE THREE OF SIX VOTING MEMBERS OF THE GOVERNING BODY. THEY ELECT ALL SIX.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>NOT EVERY COMMITTEE OF THE ORGANIZATION THAT MEETS IS OBLIGATED TO KEEP WRITTEN DOCUMENTS. HOWEVER, OFFICIAL MINUTES ARE ALWAYS RECORDED FOR MEETINGS IN THE AREAS OF FINANCE AND OFFICIAL POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL INFORMATION IS PROVIDED TO AN INDEPENDENT ACCOUNTING FIRM. THE FIRM PREPARES THE TAX RETURN. ONCE PREPARED, THE DOCUMENTS ARE REVEIWED BY THE FINANCE COMMITTEE. THIS COMMITTEE CONSISTS OF THE TREASURER/CFO, CEO, AND TWO OTHER BOARD MEMBERS WHOM ARE CERTIFIED PUBLIC ACCOUNTANTS. THE COMMITTEE REVIEWS THE RETURN AND IF CHANGES OR CORRECTIONS ARE DEEMED NEEDED, THEY'RE RECOMMENDED TO THE ENTIRE BOARD WHO THEN APPROVES AND RECOMMENDS THOSE ALTERATIONS TO THE ACCOUNTING FIRM BEFORE THE RETURN IS FILED WITH THE APPROPRIATE TAXING AUTHORITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY BY HAVING EACH DIRECTOR AND OFFICER ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THERE WAS NO CONFLICT OF INTEREST AND GIVES OPPORTUNITY TO DISCLOSE ANY POSSIBLE CONFLICTS. THE ORGANZIATION ALSO UTILIZES PERIODIC REVIEWS TO RANDOMLY MONITOR POTENTIAL CONFLICTS.THE DETAILS AND DEFINITIONS ARE OUTLINED IN GREATER DETAIL IN THE ORGANIZATION'S WRITTEN POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID UTILIZE COMPENSATION COMPARABILITY REPORTS PROVIDED BY AN INDEPENDENT ACCOUNTING FIRM THIS YEAR; HOWEVER, NO CHANGES WERE DEEMED NECESSARY BASED ON THE DATA PROVIDED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 1023 AND MOST RECENTLY FILED TAX-EXEMPT RETURNS AVAILABLE TO THE PUBLIC AS REQUIRED. THESE DOCUMENTS DISCLOSE INFORMATION REGARDING THE ORGANIZATION'S POLICIES AND GOVERNANCE STRUCTURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL REPORTING: THE ORGANIZATION HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR SELECTING AN INDEPENDENT ACCOUNTING FIRM AND REVIEWING IT'S FINANCIAL REPORTS AND RETURNS. THIS COMMITTEE CONSISTS OF THE TREASURER/CFO, CEO, AND TWO OTHER BOARD MEMBERS WHOM ARE CERTIFIED PUBLIC ACCOUNTANTS.</ExplanationTxt>
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          <AddressLine1>88 KENT ST</AddressLine1>
          <City>AKRON</City>
          <State>OH</State>
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        </USAddress>
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        </USAddress>
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          <State>OH</State>
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      <IdRelatedTaxExemptOrgGrp>
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          <City>CANTON</City>
          <State>OH</State>
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          <City>CANTON</City>
          <State>OH</State>
          <ZIPCode>44709</ZIPCode>
        </USAddress>
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      <IdRelatedTaxExemptOrgGrp>
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          <AddressLine1>1660 STERNBLOCK LANE</AddressLine1>
          <City>CINCINNATI</City>
          <State>OH</State>
          <ZIPCode>45237</ZIPCode>
        </USAddress>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1>SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI</BusinessNameLine1>
        </DisregardedEntityName>
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          <AddressLine1>5800 SALVIA AVE</AddressLine1>
          <City>CINCINNATI</City>
          <State>OH</State>
          <ZIPCode>45224</ZIPCode>
        </USAddress>
        <EIN>201437962</EIN>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS</BusinessNameLine1>
        </DisregardedEntityName>
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          <AddressLine1>1850 BOSTWICK RD SUITE 100</AddressLine1>
          <City>COLUMBUS</City>
          <State>OH</State>
          <ZIPCode>43227</ZIPCode>
        </USAddress>
        <EIN>731685537</EIN>
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        <ExemptCodeSectionTxt>501 (C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170(B)(1)(A)(II)</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>1850 BOSTWICK RD SUITE 200</AddressLine1>
          <City>COLUMBUS</City>
          <State>OH</State>
          <ZIPCode>43227</ZIPCode>
        </USAddress>
        <EIN>201437998</EIN>
        <PrimaryActivitiesTxt>OPERATING A CHARTER SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170(B)(1)(A)(II)</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>4128 CEDAR RIDGE</AddressLine1>
          <City>DAYTON</City>
          <State>OH</State>
          <ZIPCode>45414</ZIPCode>
        </USAddress>
        <EIN>731685342</EIN>
        <PrimaryActivitiesTxt>OPERATING A CHARTER SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170(B)(1)(A)(II)</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>1407 E 3RD ST</AddressLine1>
          <City>DAYTON</City>
          <State>OH</State>
          <ZIPCode>45403</ZIPCode>
        </USAddress>
        <EIN>201438141</EIN>
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        <OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>COST BASIS</MethodOfAmountDeterminationTxt>
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      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>