NOTICE OF PUBLIC HEARING PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY EDUCATION REVENUE AND REFUNDING BONDS (IPS CINCINNATI LLC – IDEA GREATER CINCINNATI, INC. PROJECTS) SERIES 2026

NOTICE OF PUBLIC HEARING PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY EDUCATION REVENUE AND REFUNDING BONDS (IPS CINCINNATI LLC – IDEA GREATER CINCINNATI, INC. PROJECTS) SERIES 2026 Notice is hereby given of a public hearing to be held on behalf of the Port of Greater Cincinnati Development Authority by toll free conference call at 877-853-5247, Meeting ID 885 8530 4027, Passcode 812795 on April 23, 2026 at 2:30 p.m. Eastern Time, with respect to one or more proposed series of bonds (the "Bonds") to be issued in an aggregate principal amount not to exceed $70,000,000 by the Port of Greater Cincinnati Development Authority (the "Issuer"). The proceeds of the Bonds will be used pursuant to a plan of financing described below and loaned to IPS Cincinnati LLC, a Texas limited liability company (the "Borrower"), to be used for the following purposes: A. financing and refinancing the acquisition, construction, renovation, improvement and furnishing of certain educational facilities at the following locations: (1) 1011 Glendale Milford Road, Cincinnati, OH 45215; and (2) 2700 Glenway Ave, Cincinnati, OH 45204; B. currently refunding the Issuer's Education Revenue Bonds (IPS Cincinnati LLC – IDEA Greater Cincinnati, Inc. Projects) Series 2021, issued in the original principal amount of $28,100,000, the proceeds of which were used to finance and refinance educational facilities of the Borrower at certain of the locations identified in paragraph A; C. repayment of the Borrower's 2021 Senior Loan, issued in the original principal amount of $16,912,500, the proceeds of which were used to finance and refinance educational facilities of the Borrower at certain of the locations identified in paragraph A; D. repayment of the Borrower's 2021 Sub Loan, issued in the original principal amount of $11,000,000, the proceeds of which were used to finance and refinance educational facilities of the Borrower at certain of the locations identified in paragraph A; E. funding a debt service reserve fund; F. funding a capitalized interest fund; and G. paying costs of issuance of the Bonds (collectively, the "Project"). The exclusive owner of the Project is and will be the Borrower and the exclusive tenant and operator of the Project will be IDEA Greater Cincinnati, Inc., an Ohio nonprofit corporation described in Section 501(c)(3) of the Internal Revenue Code (the "School"). The Bonds are not payable out of taxes and are secured and payable solely from funds provided by the Borrower. The public hearing will be conducted by Janet Vaughan Robertson or her designee (the "Hearing Officer"). All interested persons are invited to dial into the public hearing at 877-853-5247, Meeting ID 885 8530 4027, Passcode 812795, to express their views with respect to the above-described Project and the Bonds. Questions or requests for additional information may be directed to Ms. Robertson, Schulman, Lopez, Hoffer & Adelstein, LLP ("Bond Counsel") at telephone no. (346) 802-2133. Any interested persons unable to attend the hearing may submit their views in writing to Bond Counsel prior to the date scheduled for the hearing at fax number (346) 223-1233. This notice is published and the above described hearing is to be held in satisfaction of the requirements of section 147(f) of the Internal Revenue Code of 1986, as amended, and pursuant to IRS Revenue Procedure 2022-20, regarding the public approval prerequisite to the exemption from federal income taxation of the interest on the Bonds. April 15 2026 LWOO0498257