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        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
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      <IdRelatedTaxExemptOrgGrp>
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        </USAddress>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - LORAIN</BusinessNameLine1Txt>
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        </USAddress>
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        </USAddress>
        <EIN>201437981</EIN>
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          <AddressLine1Txt>2791 MOGADORE ROAD</AddressLine1Txt>
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        </USAddress>
        <EIN>201437758</EIN>
        <PrimaryActivitiesTxt>SCHOOL</PrimaryActivitiesTxt>
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      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SUMMIT ACADEMY COMMUNITY SCHOOL - PAINESVILLE</BusinessNameLine1Txt>
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          <AddressLine1Txt>2791 MOGADORE ROAD</AddressLine1Txt>
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          <ZIPCd>44312</ZIPCd>
        </USAddress>
        <EIN>201438174</EIN>
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        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
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      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SUMMIT ACADEMY COMMUNITY SCHOOL - PARMA</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2791 MOGADORE ROAD</AddressLine1Txt>
          <CityNm>AKRON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44312</ZIPCd>
        </USAddress>
        <EIN>731685363</EIN>
        <PrimaryActivitiesTxt>SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SUMMIT ACADEMY COMMUNITY SCHOOL - WARREN</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2791 MOGADORE ROAD</AddressLine1Txt>
          <CityNm>AKRON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44312</ZIPCd>
        </USAddress>
        <EIN>731685340</EIN>
        <PrimaryActivitiesTxt>SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS - WARREN MIDDLE &amp; SECONDARY</BusinessNameLine1Txt>
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          <AddressLine1Txt>2791 MOGADORE ROAD</AddressLine1Txt>
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          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44312</ZIPCd>
        </USAddress>
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        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - XENIA</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2791 MOGADORE ROAD</AddressLine1Txt>
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          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44312</ZIPCd>
        </USAddress>
        <EIN>341948228</EIN>
        <PrimaryActivitiesTxt>SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SUMMIT ACADEMY - YOUNGSTOWN</BusinessNameLine1Txt>
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        <USAddress>
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        </USAddress>
        <EIN>201438260</EIN>
        <PrimaryActivitiesTxt>SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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          <AddressLine1Txt>2791 MOGADORE ROAD</AddressLine1Txt>
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          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44312</ZIPCd>
        </USAddress>
        <EIN>731685360</EIN>
        <PrimaryActivitiesTxt>SCHOOL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SUMMIT ACADEMY MANAGEMENT</BusinessNameLine1Txt>
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        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>996014</InvolvedAmt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>