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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE, EXEMPT FROM INCOME TAX. ACCORDINGLY, NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS.</ExplanationTxt>
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        <ExplanationTxt>THE MIAMI BOARDING SCHOOL, INC. ADMITS QUALIFIED STUDENTS, IRRESPECTIVE OF RACE, COLOR, RELIGION, SEX, NATIONAL ORIGIN, SEXUAL ORIENTATION OR DISABILITY. ALL STUDENTS ARE AFFORDED THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO THE MIAMI BOARDING SCHOOL STUDENTS. THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEX, NATIONAL ORIGIN, SEXUAL ORIENTATION OR DISABILITY IN THE ADMINISTRATION OF ITS EDUCATIONAL PROGRAM, ADMISSION, FINANCIAL AID AND LOANS, ATHLETIC OR OTHER SCHOOL POLICIES.</ExplanationTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>FRANCES ALLEGRA</PersonNm>
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        <ExplanationTxt>THE DEMOGRAPHIC BREAKDOWN OF THE FOUNDING 6TH GRADE CLASS INCLUDED AFRICAN AMERICAN, HISPANIC, AND HAITIAN STUDENTS. THE MAJORITY OF STUDENTS IN THIS GROUP WERE FROM MIAMI-DADE COUNTY, WITH A FEW FROM BROWARD COUNTY. OF THE 62 ENTERING STUDENTS IN FALL OF 2014, 56 REMAINED ENROLLED FOR THE ENTIRE SCHOOL YEAR. THE SCHOOL RECRUITED STUDENTS SPECIFICALLY FROM SOUTH FLORIDA'S UNDERSERVED COMMUNITIES. STUDENT ELIGIBILITY CRITERIA FOR THE FISCAL YEAR DEFINED BY FLORIDA STATUTE INCLUDED: RESIDENCY OF FLORIDA AND ELIGIBILITY TO ATTEND SCHOOL IN PARTICIPATING SCHOOL DISTRICTS; ELIGIBILITY FOR 6TH GRADE DURING UPCOMING SCHOOL YEAR AND BORN ON OR AFTER FEBRUARY 1, 2003; FAMILY GROSS INCOME AT OR BELOW 200% FEDERAL POVERTY LINE; AND ELIGIBILITY FOR BENEFITS OR SERVICES FUNDED BY TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) OR TITLE IV-E OF THE SOCIAL SECURITY ACT. IN ADDITION TO THE ELIGIBILITY CRITERIA, STUDENTS ALSO MET AT LEAST ONE OF THE FOLLOWING AT-RISK FACTORS: COVERAGE UNDER THE TERMS OF THE STATE'S CHILD WELFARE WAIVER DEMONSTRATION PROJECT; IN FOSTER CARE OR DECLARED AN ADJUDICATED DEPENDENT; CURRENT HEAD OF HOUSEHOLD IS NOT THE STUDENT'S CUSTODIAL PARENT; RESIDENT IN A HOUSEHOLD RECEIVING A HOUSING VOUCHER OR ELIGIBLE FOR PUBLIC HOUSING; OR AN IMMEDIATE FAMILY MEMBER HAS BEEN INCARCERATED. FURTHERMORE, A THIRD OF THE OPEN SLOTS AT THE SCHOOL ARE RESERVED FOR CHILDREN WHO HAVE RECEIVED OR ARE RECEIVING SERVICES FROM THE CHILD WELFARE SYSTEM.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT OF THE 990 WILL BE DISTRIBUTED TO THE BOARD MEMBERS VIA EMAIL FOR THEIR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AFTER INITIAL REVIEW OF STATEMENTS, IF ANY CONFLICTS ARE NOTED WE DETERMINE THE METHOD OF MONITORING AND ENFORCEMENT NEEDED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <ExplanationTxt>THE SCHOOL IS IN ITS FIRST YEAR OF OPERATION.</ExplanationTxt>
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