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        <ExplanationTxt>BROOKFIELD CHRISTIAN HIGH SCHOOL HAS NOT YET ENROLLED STUDENTS OR STARTED INSTRUCTION. ONCE THE SCHOOL STARTS OPERATIONS AND BEGINS ENROLLING STUDENTS THE ORGANIZAION WILL PUBLICIZE ITS NONDISCRIMINATORY POLICY IN A WAY THAT MEETS THE REQUIREMENTS OF REVENUE PROCEDURE 75-50, 1975-2 C.B. 587, AS MODIFIED BY REVENUE PROCEDURE 2019-22, I.R.B. 1260</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP OF THE ORGANIZATION SHALL COMPRISE OF INDIVIDUALS WHO ARE EIGHTEEN YEARS OR OLDER; SUBSCRIBES TO THE BYLAWS AND BELIEFS OF THE ORGANIZATION; AND IS A PARENT OR GUARDIAN OF A CHILD ATTENDING BROOKFIELD CHRISTIAN ACADEMY OR CONTRIBUTED FINANCIALLY TO THE SUPPORT OF THE SCHOOL WITHIN THE TWELVE MONTHS PRIOR TO THE RELEVANT MEETING. ANY FINAL DECISIONS REGARDING MEMBERSHIP SHALL BE MADE BY THE BOARD IF THERE IS ANY DISPUTE. MEMBERSHIP SHALL NOT BE DENIED ON THE BASIS OR RACE, COLOR, OR NATIONAL ORIGIN. MEMBERSHIP CANNOT BE ASSIGNED OR TRANSFERRED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRIMARY RESPONSIBILITY OF THE MEMBERS WILL BE TO ELECT THE BOARD OF DIRECTORS AT THE ANNUAL BUSINESS MEETING OF THE SOCIETY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE GOVERNING BODY HAVE BEEN SENT THE COMPLETED FORM 990 INCLUDING SCHEDULES AND ATTACHMENTS TO REVIEW AND PROVIDE FEEDBACK PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY BOARD MEMBER MUST DISCLOSE MATERIAL FINANCIAL INTEREST IN ANY FIRM, ASSOCIATION, OR ENTITY IN WHICH BROOKFIELD CHRISTIAN ACADEMY INC MAY ENGAGE FOR PRODUCTS OR SERVICES. THE BOARD MEMBER MUST DISCLOSE THE RELATIONSHIP OR INTEREST IN THE OUTSIDE ENTITY AND THE CONTRACT OR TRANSACTION MUST BE FAIR AND REASONABLE TO BROOKFIELD CHRISTIAN ACADEMY INC. THE BOARD MEMBER WHO HAS A FINANCIAL INTEREST OR RELATIONSHIP WITH THE OUTSIDE FIRM, ASSOCIATION, OR ENTITY MAY BE PRESENT AND VOTE REGARDING ANY CONTRACT OR TRANSACTION IF THE FOLLOWING APPLY: 1) THE RELATIONSHIP OR INTEREST IS DISCLOSED TO THE BOARD OF DIRECTORS WHICH AUTHORIZES OR APPROVES THE CONTRACT OR TRANSACTION BY A VOTE OR THERE ARE SUFFICIENT VOTES WITHOUT COUNTING THE VOTES OF THE INTERESTED BOARD MEMBER: 2) THE FACT OF SUCH RELATIONSHIP OR INTEREST IS DISCLOSED TO MEMBERS AND THEY AUTHORIZE, APPROVE, OR RATIFY SUCH CONTRACT OR TRANSACTION BY VOTE OR WRITTEN CONSENT; OR 3) THE CONTRACT IS FAIR AND REASONABLE TO BROOKFIELD CHRISTIAN ACADEMY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF OFFICERS, DIRECTORS, OR EMPLOYEES WILL BE BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, OR WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>SEARCH FIRM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>