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        <ExplanationTxt>THE MASTERS PREPARATORY ACADEMY IS AN ALL MALE BOARD SCHOOL DESIGNED TO SERVE AFRICAN AMERICAN BOYS FROM ACCROSS THE STATE OF OHIO AND SURROUNDING STATES. STUDENTS WILL LEARN THE METHODS AND SKILLS OF HIGH ACADEMIC EXCELLENCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD DETERMINES THE COMPENSATION FOR ALL EMPLOYEES AND CONTRACTORS BASED ON DATA FROM OTHER SIMILAR SIZE NONPROFITS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD DETERMINES THE COMPENSATION FOR ALL EMPLOYEES AND CONTRACTORS BASED ON DATA FROM OTHER SIMILAR SIZE NONPROFITS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WRITTEN REQUESTS ARE SUBMITTED TO THE BOARD. THE BOARD REVIEWS EACH REQUEST AND DETERMINES IF THE INFORMATION SHOULD BE MADE AVAILABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL FEES 67,000 7,200 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER CHANGES 80,242 CHANGE IN THE PRIOR YEAR BALANCE SHEET AFTER THE 990 WAS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>