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        <ExplanationTxt>The School receives federal and state grants from the Ohio Department of Education.</ExplanationTxt>
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        <ExplanationTxt>As a public school in Ohio, Global Impact STEM Academy is not subject to Rev. Proc. 75-50.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>All workers of the Global Impact STEM Academy are employed by the Educational Service Center Council of Governments Council, EIN 26-3213462. All salaries andrelated benefits are paid and reported by the Council on the appropriate federal tax forms.The Council is a legally separate body politic and corporate served by an appointed four-member Board of Directors and meets the definition of regional council of governments under chapter 167 of the Ohio Revised Code. The Council primarily provides employment services to state and local governments as well as non-profit entities in Central Ohio.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11a</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is prepared through a contracted third party. Once the third party completes the 990 it is reviewed by the Treasurer of Global Impact STEM Academy. The treasurer then provides the governing Board a copy to review</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The policy is reviewed annually by the Board, Executive Director and Norm Burkhardt with Neola who we contract with to update our policies.All school policies are available for the public to view upon request and also available to the public online on Boarddocs.com. The annual financial statements are audited by the Ohio Auditor of State and are available on-line</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board reviews the Executive Directors performance and then determines and approves his annual salary based on results of the performance review.The review is discussed in executive session, but his compensation is approved in anopen meeting.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>All school policies are available for the public to view upon request and are posted online on Boarddocs for the public to access. The annual financial statements are audited by the Ohio Auditor of State and are available on-line at the Auditor of States website.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>All workers fo the School are employed by the Educational Service Centyer Council of Government Council, EIN 26-3213462. All salaries and related benefits are paid and reported by the Council on the appropriate federal tax forms.The Council is a legally separate body politic and corporate served by an appointed four-member Board of Directors and meets the definition of regional council of governments under chapter 167 of the Ohio Revised Code. The Council primarily provides employment services to state and local governments as well as non-profit entities in Central Ohio.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The School paid a total of 5,588,124 to the Educational Center Council of Government ESCOG. These services include payroll, month-end accounting, accounts payable, accounts receivable, fiscal support, tax reporting,and general office support, EMIS and record keeping. The total of 5,588,1241 is composed as follows 1 4,903,927 salaries and benefit related expenses, 2 684,197 as other services.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>During fiscal year 2025, there was a change in accounting principle related to the implementation of GASB Statement No. 101, Compensated Absences. The effect of changing the accounting principle is to decrease net position as previously reported by 815,405 due to recognition of compensated absences payable, which is reported within non-current intergovernmental payable.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>STEM schools established under Section 3326 of the Ohio Revise Code are all subject to audits by the Ohio Auditor of State. Global Impact STEM Academy received an unmodified clean opinion for its fiscal 2025 audit.</ExplanationTxt>
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