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        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
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        <NontaxableBenefitsRelatedOrgs>56558</NontaxableBenefitsRelatedOrgs>
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      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part III, line 3</Identifier>
        <ReturnReference>Changes in Program Services</ReturnReference>
        <Explanation>By letter from the Ohio Department of Education, the School was notified that it would be subject to automatic closure at the end of the 2008-2009 school year (May 29, 2009) due to continued poor academic performance. Specifically, Ohio Revised Code Section 3314.035 required the closure because the school was in academic emergency status for the last 3 consecutive years (fiscal years 2006, 2007, and 2008). AS A RESULT, THE SCHOOL HAD NO ACTIVITY DURING FISCAL YEAR 2010.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 3</Identifier>
        <Explanation>in exchange for 100% of all school revenue, Summit Academy Management is responsible for all costs and decisions associated with operating the school. Such costs and decision areas include, but are not limited to: personnel (all teaching and administrative personnel are employees of SAM); insurance; pension and retirement benefits; curriculum materials, textbooks, computers and other equipment, and supplies; as well as utilities, janitorial services, legal and financial management services. SAM is also responsible for providing and maintaining the school's educational facility.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 8b</Identifier>
        <Explanation>The organization does not have committees with authority to act on behalf of the governing body.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>The completed form 990 and related schedules are reviewed by the treasurer of Summit Academy Management. After electronic submission to the IRS, the treasurer will notify the board members the return will be available upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>The organization will make its governing documents, conflict of interest policy, and Financial statements available to the public upon request.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Summit Academy Management</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2791 MOGADORE ROAD</AddressLine1>
          <City>AKRON</City>
          <State>OH</State>
          <ZIPCode>44312</ZIPCode>
        </AddressUS>
        <EIN>341938197</EIN>
        <PrimaryActivities>Management Services</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>11</PublicCharityStatus>
      </Form990ScheduleRPartII>
      <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>0</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>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SUMMIT ACADEMY MANAGEMENT</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>0</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>