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    <Timestamp>2011-11-15T15:36:49-06:00</Timestamp>
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      <GeneralExplanation>
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        <Explanation>There is an item on the monthly agenda with roll call of each board member asking them if there is a conflict of interest.</Explanation>
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      <GeneralExplanation>
        <Identifier>Review process of Form 990</Identifier>
        <ReturnReference>page 6, Section B, Question 11</ReturnReference>
        <Explanation>After the tax return is prepared by the outside accountant, it is given to the treasurer to review and then it is presented to the board for review before it is filed with the internal revenue service.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>financial statement and governing documents</Identifier>
        <ReturnReference>Part VI, Section C, Line 19</ReturnReference>
        <Explanation>Since the school is required to have the state of ohio audit its financial statements, the financial statements are available on the state of ohio auditor's website, a notice is printed in the newspaper when the state of ohio finalizes the financial statements. Governing documents are always available upon request due to state law.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>compensation review and approval</Identifier>
        <ReturnReference>Section VI 15a and 15b</ReturnReference>
        <Explanation>Top management, officials, officers and key employees compensation contracts are reviewed and approved by the board of directors using comparability data and contemporaneous substantiation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Dr Thomas Lasley TITLE:Board Member HOURS:1</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Richard Penry TITLE:board member HOURS:1</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Dr. James Rowley TITLE:board member HOURS:1</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Lillie Howard TITLE:board member HOURS:1</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:J. Thomas Young TITLE:board member HOURS:1</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>