﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-06-11T09:55:38-05:00</Timestamp>
    <TaxPeriodEndDate>2013-07-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LEE M WEISSMAN CPA PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8181 W BROWARD BLVD STE 204</AddressLine1>
        <City>PLANTATION</City>
        <State>FL</State>
        <ZIPCode>33324</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-08-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201776950</EIN>
      <Name>
        <BusinessNameLine1>ALTERNATIVE EDUCATION FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>ALTE</NameControl>
      <USAddress>
        <AddressLine1>4650 SW 61ST AVENUE</AddressLine1>
        <City>DAVIE</City>
        <State>FL</State>
        <ZIPCode>33314</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LANCE FEIN</Name>
      <Title>PRESIDENT</Title>
      <DateSigned>2014-06-09</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>LEE M WEISSMAN</Name>
      <Phone>9544758900</Phone>
      <DatePrepared>2014-06-09</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc7">
      <NameOfPrincipalOfficerPerson>LANCE FEIN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>4650 SW AVE</AddressLine1>
        <City>DAVIE</City>
        <State>FL</State>
        <ZIPCode>33314</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>3292463</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>ALTERNATIVEEDUCATIONFOUNDATION.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>FL</StateLegalDomicile>
      <ActivityOrMissionDescription>PROVIDE ALTERNATIVE EDUCATION TO STUDENTS 1ST THROUGH 10TH GRADE WHO ARE AT LEAST AVERAGE INTELLIGENCE, BUT NOT COPING IN A REGULAR SCHOOL ENVIRONMENT. ALSO EDUCATES PARENTS IN BEHAVIOR MANAGEMEN. THE WESTHAM ACADEMY IS ON A SEPARATE CAMPUS TO TEACH LIFE SKILLS TO STUDENTS WHO ARE NOT COLLEGE BOUND.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>35</TotalNbrEmployees>
      <TotalNbrVolunteers>4</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>69338</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>97788</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3259718</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>3194635</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>209</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>40</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>3329265</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>3292463</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1508600</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1623705</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>25035</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>1175731</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>1883648</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>2684331</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>3507353</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>644934</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-214890</RevenuesLessExpensesCY>
      <TotalAssetsBOY>484709</TotalAssetsBOY>
      <TotalAssetsEOY>404061</TotalAssetsEOY>
      <TotalLiabilitiesBOY>463945</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>598187</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>20764</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-194126</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>PROVIDE ALTERNATIVE EDUCATION TO STUDENTS 1ST THROUGH 10TH GRADE WHO ARE AT LEAST AVERAGE INTELLIGENCE, BUT NOT COPING IN A REGULAR SCHOOL ENVIRONMENT. ALSO EDUCATES PARENTS IN BEHAVIOR MANAGEMEN. THE WESTHAM ACADEMY IS ON A SEPARATE CAMPUS TO TEACH LIFE SKILLS TO STUDENTS WHO ARE NOT COLLEGE BOUND.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>3222278</Expense>
      <Revenue>3292463</Revenue>
      <Description>ELEMENTARY AND HIGH SCHOOL'S SUMMER CAMP</Description>
      <TotalProgramServiceExpense>3222278</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc2">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc2">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc2">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc2">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc2">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc2">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc2">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc2">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc2">true</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc2">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc2">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc2">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc4">true</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc5">true</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc6">true</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc6">false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc6">false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc6">false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc6">false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc6">false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc6">true</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>false</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>35</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>true</NonDeductibleContributions>
      <NonDeductibleDisclosure>true</NonDeductibleDisclosure>
      <QuidProQuoContributions>true</QuidProQuoContributions>
      <QuidProQuoDisclosure>true</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <NbrVotingGoverningBodyMembers>7</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <TheBooksAreInCareOf>
        <NamePerson>NICOLE BRUNEMER</NamePerson>
        <TelephoneNumber>9545818222</TelephoneNumber>
        <AddressUS>
          <AddressLine1>4650 SW 61 AVE</AddressLine1>
          <City>DAVIE</City>
          <State>FL</State>
          <ZIPCode>33314</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>LANCE FEIN</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>80.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>184663</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFF SPORKIN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>35.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>45000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHRISTINA GRIFFITH</NamePerson>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK STAVITSKY</NamePerson>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERTA RANDALL</NamePerson>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHRISTY HEIRHOLZER</NamePerson>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GREGORY SERFER</NamePerson>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>229663</TotalReportableCompFromOrg>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>KENTWOOD AT BROWARD INC</NamePerson>
        </NameOfContractor>
        <DescriptionOfServices>IT</DescriptionOfServices>
        <Compensation>114981</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>KENTWOOD AT BROWARD INC</NamePerson>
        </NameOfContractor>
        <DescriptionOfServices>MANAGEMENT</DescriptionOfServices>
        <Compensation>110618</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>1</NumberOfContractorsGT100K>
      <FederatedCampaigns>97788</FederatedCampaigns>
      <TotalContributions>97788</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION, TUTORING, CAMP, AFTE</Description>
        <TotalRevenueColumn>3194635</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3194635</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>3194635</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>40</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>40</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>3292463</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3194675</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>229663</Total>
        <ProgramServices>220430</ProgramServices>
        <ManagementAndGeneral>9233</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>1175915</Total>
        <ProgramServices>1117119</ProgramServices>
        <ManagementAndGeneral>58796</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>16282</Total>
        <ProgramServices>15468</ProgramServices>
        <ManagementAndGeneral>814</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>111708</Total>
        <ProgramServices>106123</ProgramServices>
        <ManagementAndGeneral>5585</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>90137</Total>
        <ProgramServices>85630</ProgramServices>
        <ManagementAndGeneral>4507</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>110618</Total>
        <ProgramServices>105087</ProgramServices>
        <ManagementAndGeneral>5531</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>39168</Total>
        <ProgramServices>37210</ProgramServices>
        <ManagementAndGeneral>1958</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>12931</Total>
        <ProgramServices>9698</ProgramServices>
        <ManagementAndGeneral>2586</ManagementAndGeneral>
        <Fundraising>647</Fundraising>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>76935</Total>
        <ProgramServices>57701</ProgramServices>
        <ManagementAndGeneral>19234</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>83830</Total>
        <ProgramServices>83830</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>74172</Total>
        <ProgramServices>37086</ProgramServices>
        <ManagementAndGeneral>37086</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>114982</Total>
        <ProgramServices>57491</ProgramServices>
        <ManagementAndGeneral>57491</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>472141</Total>
        <ProgramServices>462698</ProgramServices>
        <ManagementAndGeneral>9443</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>14622</Total>
        <ProgramServices>13160</ProgramServices>
        <ManagementAndGeneral>1462</ManagementAndGeneral>
      </Travel>
      <Interest>
        <Total>5460</Total>
        <ManagementAndGeneral>5460</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>75832</Total>
        <ProgramServices>72040</ProgramServices>
        <ManagementAndGeneral>3792</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>41651</Total>
        <ProgramServices>39568</ProgramServices>
        <ManagementAndGeneral>2083</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>BAD DEBTS</Description>
        <Total>266246</Total>
        <ProgramServices>266246</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Total>162587</Total>
        <ProgramServices>113811</ProgramServices>
        <ManagementAndGeneral>24388</ManagementAndGeneral>
        <Fundraising>24388</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LEASING AND TRANSPORT</Description>
        <Total>149035</Total>
        <ProgramServices>141583</ProgramServices>
        <ManagementAndGeneral>7452</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EDUCATIONAL EQUIPMENT</Description>
        <Total>120651</Total>
        <ProgramServices>120651</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>62787</Total>
        <ProgramServices>59648</ProgramServices>
        <ManagementAndGeneral>3139</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>3507353</Total>
        <ProgramServices>3222278</ProgramServices>
        <ManagementAndGeneral>260040</ManagementAndGeneral>
        <Fundraising>25035</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2736</BOY>
        <EOY>27913</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>27830</BOY>
        <EOY>21268</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>58233</BOY>
        <EOY>21938</EOY>
      </AccountsReceivable>
      <OtherNotesLoansReceivableNet>
        <BOY>11320</BOY>
        <EOY>12840</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>21800</BOY>
        <EOY>6128</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>7639</BOY>
        <EOY>6818</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>250850</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
        <BOY>295504</BOY>
        <EOY>250850</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>59647</BOY>
        <EOY>56306</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>484709</BOY>
        <EOY>404061</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>100918</BOY>
        <EOY>155957</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>291591</BOY>
        <EOY>226390</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>71436</BOY>
        <EOY>170837</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <EOY>45003</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>463945</BOY>
        <EOY>598187</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>20764</BOY>
        <EOY>-194126</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>20764</BOY>
        <EOY>-194126</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>484709</BOY>
        <EOY>404061</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-214890</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLandBuildings>
        <InvestmentCostOrOtherBasis>250850</InvestmentCostOrOtherBasis>
        <BookValue>250850</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>250850</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <BookValue>56306</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>56306</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>ACCRUED EXPENSES</Description>
        <Amount>45003</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>45003</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc4">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleJ documentId="RetDoc5">
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>LANCE FEIN</NamePerson>
        <Title>PRESIDENT</Title>
        <BaseCompensationFilingOrg>184663</BaseCompensationFilingOrg>
        <TotalCompensationFilingOrg>184663</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc6">
      <DQPTable>
        <NameBusiness>
          <BusinessNameLine1>KENTWOOD OF BROWARD</BusinessNameLine1>
        </NameBusiness>
        <RelationshipDisqualifiedPerson>SHAREHOLDER</RelationshipDisqualifiedPerson>
        <DescriptionOfTransaction>OFFICER OF COMPANY</DescriptionOfTransaction>
        <TransactionCorrected>false</TransactionCorrected>
      </DQPTable>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>KENTWOOD OF BROWARD</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>SHAREHOLDER</Relationship>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc7">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>PROVIDE ALTERNATIVE EDUCATION TO STUDENTS 1ST THROUGH 10TH GRADE WHO ARE AT LEAST AVERAGE INTELLIGENCE, BUT NOT COPING IN A REGULAR SCHOOL ENVIRONMENT. ALSO EDUCATES PARENTS IN BEHAVIOR MANAGEMEN. THE WESTHAM ACADEMY IS ON A SEPARATE CAMPUS TO TEACH LIFE SKILLS TO STUDENTS WHO ARE NOT COLLEGE BOUND.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>NO REVIEW WAS OR WILL BE CONDUCTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>NO DOCUMENTS AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>