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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>OHIO VIRTUAL ACADEMY EMPLOYS A THIRD PARTY, K12, TO PROVIDE MANAGEMENT AND OVERSIGHT SERVICES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A COPY OF THE ORGANIZATION'S FORM 990 WAS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>OHIO VIRTUAL ACADEMY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
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</Return>