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      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
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      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
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        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY</FormAndLineReferenceDesc>
        <ExplanationTxt>The School includes nondiscriminatory policies within its newsletters, website, and all literature concerning the school.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 4(d) RECORDS AND COPIES MAINTAINED BY THE ORGANIZATION</FormAndLineReferenceDesc>
        <ExplanationTxt>The School does not offer scholarships or solicit contributions as it is a public free charter school.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT</FormAndLineReferenceDesc>
        <ExplanationTxt>The school receives 99% of its moneys from the state of Ohio passed through the federal government. No financial aid as the school is a tuition free school</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>In February 2018, The School and West Preparatory Academy entered into a lease agreement ending June 30, 2019 for rent in the amount of 10k per month. The lease was subsequently extended through June 30, 2020. Thereafter, the schools' reduced their lease obligations to 2000 per month beginning July 1, 2021 with Innovation Academy West fka West Preparatory Academy. For FY 24, the rents were increased to 5k per month. Beginning FY 25, the school increased their obligation of rent from 5k to 10k per month.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 3 Delegation of management duties</FormAndLineReferenceDesc>
        <ExplanationTxt>The Educational Empowerment Group contracted with the Board of Directors as the management company to oversee operations such as payroll, curriculum, marketing, and professional development activities. The management company is paid monthly via contracted rates.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7a Members or stockholders electing members of governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>The school has a board of 6 officials who have the power to elect or appoint one or more members of the governing body. All board minutes and committee meetings are documented and reviewed and approved monthly at the general board meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>The school treasurer prepares and files the 990 return on the schools' behalf. The Treasurer presents the 990 for the boards' review and approval.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>The board of director's signs annual conflict of interest statements. The sponsor monitors the school for compliance</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>The board compiles with the Open Meetings Act and Sunshine Laws regarding making its meeting open to the public and available for inspection. Any person can do a public records request but must follow the policy outlined with requests to review any documents.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Per GASB 68/75, a net pension and OPEB expense was recorded on the books as a result of pension calculations related to retirement systems.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Based on GASB 75, the school recorded a non-current asset related to pension reqauirements.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 25</FormAndLineReferenceDesc>
        <ExplanationTxt>Based on GASB requirements, the school recorded long term and deferred inflows of resources related to pension requirements.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>Rounding - -3; Total - -3;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>The schools financial statements are compiled by an independent accountant annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2b</FormAndLineReferenceDesc>
        <ExplanationTxt>The schools fianncial statement are audited by an independent accountant annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>The finance committee meets at least 4 times a year to discuss any needs of the school.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>The finance committee reviews the results of the audit and is made public upon release.</ExplanationTxt>
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          <CityNm>Cleveland</CityNm>
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        <FormAndLineReferenceDesc>Schedule R, Part V, Line 1k Lease of Facilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Innovation Academy West leases its facilities from its sister school Lake Erie International High School. For FY 25, rents were 10k per month. In addition, all board members of Innovation Academy West are the same board members of Lake Erie International High School. Both boards have separate meetings.</ExplanationTxt>
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