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        <BookValueAmt>15</BookValueAmt>
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      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
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      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
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      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
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      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
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        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>Newspaper and broadcast media, applications, etc. Materials have been submitted to the IRS that indicate the School does not discriminate in admission or hiring on the basis of race, religion, or national or ethnic origin.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 5 - Explanation of Organization Discrimination by Race</FormAndLineReferenceDesc>
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        <GrantTypeTxt>Tuition</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <NonCashAssistanceAmt>9000</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>Book value</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Tuition assistance</NonCashAssistanceDesc>
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        <GrantTypeTxt>Financial Aid</GrantTypeTxt>
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        <NonCashAssistanceDesc>Financial aid</NonCashAssistanceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>Prew Academy of Sarasota, Inc. maintains records of financial aid both in QuickBooks and a budget Excel file. QuickBooks reports what each student owes and any financial aid is removed from their initial invoice. The budget workbook has a worksheet for financial aid that lists students who requested it, how much they requested, and how much the Board of Directors has awarded each student.The Board requests that applicants for financial aid complete a form and submit their income tax returns so the Board can judge their ability to pay the Academy's tuition rates. The Board reviews the family's income and debts, and decides if a family can pay all, some, or none of the tuition.</ExplanationTxt>
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        <PersonNm>Eoin Heaney</PersonNm>
        <RelationshipWithOrgTxt>Chairman</RelationshipWithOrgTxt>
        <LoanPurposeTxt>General Exp</LoanPurposeTxt>
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        <BalanceDueAmt>35000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Annette Heaney</PersonNm>
        <RelationshipWithOrgTxt>Director</RelationshipWithOrgTxt>
        <LoanPurposeTxt>Renovations</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>25000</OriginalPrincipalAmt>
        <BalanceDueAmt>500</BalanceDueAmt>
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          <PersonNm>Anneoin Properties</PersonNm>
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        <RelationshipDescriptionTxt>Common owner</RelationshipDescriptionTxt>
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        <TransactionDesc>Rental of property</TransactionDesc>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Two members of the Board of Directors, Eoin Heaney (Chairman) and Annette Heaney (Treasurer), are husband and wife. Annette and Eoin also own a corporation, Anneoin Properties of Sarasota, Inc., a related organization as reported on Schedule R. Prew Academy of Sarasota, Inc. leases its facilities from Anneoin Properties of Sarasota, Inc. as disclosed on both Schedules L and R.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of this Form 990 is reviewed by all Board members prior to filing. Upon approval, the Form 990 is filed with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>During a Board meeting, any director with a conflict of interest will step out of the room.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Salaries for the Principal and School Administrator are based on comparable industry salaries.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All required disclosures are made available upon request or at www.guidestar.org.</ExplanationTxt>
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