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        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 - ORGANIZATION'S MISSIONS PROVIDE ALTERNATIVE EDUCATION TO STUDENTS 1ST THROUGH 12TH GRADE WHO ARE AT LEAST AVERAGE INTELLIGENCE, BUT NOT COPING IN A REGULAR SCHOOL ENVIRONMENT. ALSO EDUCATES PARENTS IN BEHAVIOR MANAGEMENT. THE WESTHAM ACADEMY IS ON A SEPARATE CAMPUS TO TEACH LIFE SKILLS TO STUDENTS WHO ARE NOT COLLEGE BOUND. FORM 990, PART III, LINE 4 D - ALL OTHER ACCOMPLISHMENT PROVIDE ALTERNATIVE EDUCATION TO STUDENTS 1ST THROUGH 12TH GRADE. FORM 990, PART IV, LINE 2 - RELATED PARTY INFORMATION AMONG OFFICERS LANCE FEIN ENTIMEMENT (40% OWNER) JEFF SPORKIN (100%) SPORK INC LANCE FEIN (33 1/3 OWNER) BARON VON MGNT FKA KENTWOOD MGNT FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 PRIOR TO FORM 990 BEING SUBMITTED TO THE IRS, A COPY THEREOF WILL BE FURNISHED TO EACH MEMBER OF THE GOVERNING BODY FOR THE PURPOSES OF REVIEW. IN THE EVENT THAT ANY MEMBER OF THE BODY HAVING AN ISSUE WITH THE FORM 990 AS COMPLETED, SUCH ISSUE SHALL BE COMMUNICATED TO ALL MEMBERS OF THE BODY FOR COMMENT PRIOR TO THE FORM BEING SUBMITTED TO THE IRS. FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY 12 C - AT ALL MEETINGS, EACH MEMBER OF THE GOVERNING BODY IS REQUESTED TO DECLARE ANY CONFLICT OF INTEREST IN ANY MATTER BEFORE THE BOARD TO BE DECIDED ON AT THE MEETING, OR IN RESPECT OF ANY MATTER OF WHICH THEY ARE AWARE, TO BE DECIDED AT A FUTURE MEETING. FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL 15 A - THE EXECUTIVE DIRECTORS REMUNERATION IS DETERMINED BY A FINANCE COMMITEE APPOINTED BY THE BOARD, TO BE BASED ON WHAT THEY CONSIDER TO BE FAIR AND REASONABLE BY EXAMINING CONTEMPORANEOUS SUBSTANTIATION OF THEIR DELIBERATION AND DECISION AND THEREAFTER APPROVED BY THE BOARD. FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS 15 B - KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE EXECUTIVE DIRECTOR FORM 990, PART VI, LINE 18 - NO PUBLIC DISCLOSURE EXPLANATION LINE 19 - DOCUMENTS REFERRED TO WILL BE MADE AVAILABLE BY REQUEST, ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990 PART IV, LINE 19 GOVERNING DOCUMENTS DISCLOSURE UPON REQUEST WILL BE PROVIDED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE SCHEDULE O</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE ALTERNATIVE EDUCATIONAL OPPORTUNITIES TO STUDENTS 1ST THROUGH 12TH GRADE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>