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        <Identifier>FORM 990, PART VI, SECTION A, LINE 3</Identifier>
        <Explanation>ALLIANCE COMMUNITY SCHOOLS, INC. HAS CONTRACTED WITH EDISONLEARNING, INC. TO ACT AS A MANAGEMENT COMPANY FOR BOTH OF THE SCHOOLS. EDISONLEARNING, INC. IS TO PROVIDE EDUCATIONAL PROGRAMS THAT OFFER EDUCATION EXCELLENCE AND A LABORATORY FOR EDUCATIONAL INNOVATION BASED ON EDISONLEARNING, INC.'S UNIQUE SCHOOL DESIGN, COMPREHENSIVE EDUCATIONAL PROGRAMS AND MANAGEMENT PRINCIPLES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE ENTITY CONTRACTS WITH AN INDEPENDENT ACCOUNTANT TO PREPARE THE FORM 990. THE COMPLETED FORMS ARE REVIEWED BY THE TREASURER. AFTER THE TREASURER'S REVIEW, THE REPORT IS FORWARDED TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ITEMS ON THE MONTHLY AGENDA ARE REVIEWED WITH ROLL CALL WITH EACH BOARD MEMBER ASKING IF THERE IS A CONFLICT OF INTEREST. IF ANY, A BOARD MEMBER WOULD ABSTAIN FROM VOTING ON THAT ITEM. CONFLICT OF INTEREST FORMS ARE COMPLETED ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THEY ENTITY MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. THE ENTITY'S TAX RETURNS CAN BE VIEWED ON ANOTHER WEBSITE OR UPON REQUEST. THE ORGANIZATION BY STATE LAW MUST NOTIFY THE PUBLIC THAT THE STATE AUDITOR HAS COMPLETED THEIR ANNUAL REPORT. IT IS ALSO STATE LAW THAT THE ORGANIZATION'S FINANCIAL STATEMENTS BE AVAILABLE TO THE GENERAL PUBLIC. THE ANNUAL FINANCIAL STATEMENT IS ON THE OHIO STATE AUDITOR'S WEBSITE AND ALSO CAN BE OBTAIN THROUGH REQUEST AT THE SCHOOL.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>DAYTON LEADERSHIP ACADEMIES - DAYTON VIEW CAMPUS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1416 WEST RIVERVIEW AVENUE</AddressLine1>
          <City>DAYTON</City>
          <State>OH</State>
          <ZIPCode>45402</ZIPCode>
        </AddressUS>
        <EIN>270899939</EIN>
        <PrimaryActivities>SCHOOL</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>5300156</TotalIncome>
        <EOYAssets>1428971</EOYAssets>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ALLIANCE FACILITIES MANAGEMENT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>ONE SOUTH MAIN STREET STE 600</AddressLine1>
          <City>DAYTON</City>
          <State>OH</State>
          <ZIPCode>45402</ZIPCode>
        </AddressUS>
        <EIN>311638208</EIN>
        <PrimaryActivities>THE ORGANIZATION OWNS THE SCHOOL</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(C)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11B, II</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ALLIANCE FACILITIES MANAGEMENT IS A TYPE II ORGANIZATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ALLIANCE EDISON LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>ONE SOUTH MAIN STREET STE 600</AddressLine1>
          <City>DAYTON</City>
          <State>OH</State>
          <ZIPCode>45402</ZIPCode>
        </AddressUS>
        <EIN>311724055</EIN>
        <PrimaryActivity>THE ORGANIZATION OWNS THE SCHOOL BUILDING</PrimaryActivity>
        <LegalDomicileState>OH</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <PredominantIncomeType>RELATED</PredominantIncomeType>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>0</GeneralOrManagingPartner>
      </Form990ScheduleRPartIII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>ALLIANCE EDISON LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
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        <MethodOfAmtDetermination>ACCRUAL</MethodOfAmtDetermination>
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      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ALLIANCE EDISON LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>18722</AmountInvolved>
        <MethodOfAmtDetermination>ACCRUAL</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ALLIANCE FACILITIES MANAGEMENT</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>656684</AmountInvolved>
        <MethodOfAmtDetermination>ACCRUAL</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ALLIANCE FACILITIES MANAGEMENT</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>17271</AmountInvolved>
        <MethodOfAmtDetermination>ACCRUAL</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>