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        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The school adopts and abides by the following non-discrimination policy which is prominently published on our school website, organizational documents and recruitment publications: Miami Arts Charter School admits students of any race, color, national and ethnic origin to all rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, national and ethnic origin in the administration of its educational policies, scholarship and loan programs, and athletic and other school-administered programs.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The school's principal and assistant principal/director of education have a family relationship. The school principal is an officer of the management company.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The school has a contract for management services with New Way Schools, Inc.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Miami Arts Charter School hires a full time CFO with accounting experience to prepare a Form 990 Return draft. The school's director works closely with the CFO and the school's independent auditor to ensure financial data entered in the Form 990 reflects figures and practices as indicated in the independently audited financial statements. The Form 990 return is then reviewed by the governing board of directors for accuracy, comments, revisions and final approval.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The school is required by the charter school sponsor to complete and submit annual conflict of interest and potential business transaction questionnaires by all governing board members. The school regularly and consistently complies with this requirement under the charter agreement. Furthermore, the school is required by state law and within its charter agreement to hire an independent auditor to complete an annual formal audit of the school's financial statements (the Annual Audit). Each annual audit requires that all school officers and directors complete conflict of interest disclosures and related party transactions, if any, and are published in the audit. Annual audits are publicly available under Florida Sunshine laws.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Miami Arts Charter School has implemented a systematic procedure to establish compensation for the principal and assistant principals. This procedure is conducted at the conclusion of everyone's respective contracts and prior to the execution of any new contract. The process involves the following steps: (1) Market Analysis: A comprehensive assessment of comparable positions in other educational institutions and non-profit organizations is conducted to determine the prevailing salary ranges for principals and assistant principals. (2) Review of Performance: The performance of the principal and assistant principals is evaluated based on predetermined criteria, such as student achievement, leadership skills, and overall effectiveness in their roles. The board ensures that the proposed compensation aligns with the organization's financial resources and is reasonable and justifiable.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MIAMI ARTS WYNWOOD LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>95 N W 23rd STREET</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33127</ZIPCd>
        </USAddress>
        <EIN>611740291</EIN>
        <PrimaryActivitiesTxt>LAND OWNER</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <TotalIncomeAmt>0</TotalIncomeAmt>
        <EndOfYearAssetsAmt>0</EndOfYearAssetsAmt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdDisregardedEntitiesGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
