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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAX LIABILITIES</Desc>
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    <IRS990ScheduleE documentId="RetDoc5">
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>REGISTRATION NOTICES IN LOCAL NEWSPAPER</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>BY UTILIZING AN INNOVATIVE CURRICULUM, RELEVANT TECHNOLOGY, AND CREATIVE METHODOLOGY WHICH ARE CONTINUALLY EVALUATED AND MODIFIED TO MEET THE NEEDS OF EACH STUDENT, SYLVA-BAY ACADEMY WILL PREPARE STUDENTS TO BECOME LIFE- LONG LEARNERS, RESPONSIBLE CITIZENS AND PRODUCTIVE MEMBERS OF SOCIETY. THE SCHOOL, AND RELATED STAKEHOLDERS WILL CULTIVATE EACH STUDENT'S POTENTIAL WITH A WELL-QUALIFIED AND CARING STAFF, CHALLENGING CURRICULUM, STRENUOUS AND COMPETITIVE ATHLETICS, AND EXTRA-CURRICULAR ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FAMILIES OF THE STUDENTS ARE ALLOWED TO BUY MEMBERSHIP IN THE SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>NOMINATIONS FOR THE BOARD MEMBERS ARE CONDUCTED AT THE ANNUAL MEMBERSHIP MEETING AT THE 1ST OF AUGUST EACH YEAR. THE BOARD MEMBERS SERVE FOR 2 YEARS WITH THREE MEMBERS BEING ELECTED ONE YEAR AND FOUR MEMBERS BEING ELECTED THE NEXT YEAR. IN ORDER TO PARTICIPATE IN THE NOMINATION PROCESS YOU MUST HAVE PURCHASED MEMBERSHIP CERTIFICATES. THE NOMINEES WITH THE MOST VOTES ARE THE NEW BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING EVERY BOARD MEETING, THE CONFLICT OF INTEREST POLICY IS DISCUSSED IN ORDER TO MONITOR AND ENFORCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATAIONAL DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTIONS UPON REQUEST</ExplanationTxt>
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  </ReturnData>
</Return>
