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      <TotalNetAssetsFundBalances>
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      <AccountantCompileOrReview>0</AccountantCompileOrReview>
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      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
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      <ContributionByRelatedParty>0</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>0</ContribBy35ControlledEntity>
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        <TypeOfOrganization>6</TypeOfOrganization>
        <ListedInGoverningDoc>1</ListedInGoverningDoc>
        <SupportedOrganizationNotified>1</SupportedOrganizationNotified>
        <OrganizedInUS>1</OrganizedInUS>
        <Amount>0</Amount>
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      <SumOfAmounts>0</SumOfAmounts>
      <GeneralExplanation>SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE 2011 FORM 990 WAS FILED FOR A SHORT YEAR. THE CORPORATION PREVIOUSLY FILED A FORM 1128 APPLICATION TO ADOPT, CHANGE, OR RETAIN A TAX YEAR WITH THE INTERNAL REVENUE SERVICE IN ORDER TO CHANGE ITS YEAR END FROM JULY 31 TO MAY 31.</GeneralExplanation>
    </IRS990ScheduleA>
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      <Equipment>
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        <Depreciation>983039</Depreciation>
        <BookValue>298193</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>298193</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>MATERIALS DEPOSITS</Description>
        <Amount>682620</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>TAXES PAYABLE</Description>
        <Amount>59331</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>741951</TotalOfAmounts>
    </IRS990ScheduleD>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>TROY AND DENISE SHOEMAKER ARE MARRIED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION HAS MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>A BEKA ACADEMY, INC. REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY NOT AWARDING CONTRACTS TO RELATED PARTIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>UNRELATED THIRD PARTY REVIEWS AND ANALYZES THE DATA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>OTHER FEES: PROGRAM SERVICE EXPENSES 3,753,414. MANAGEMENT AND GENERAL EXPENSES 938,353. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,691,767.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX 18000</AddressLine1>
          <City>PENSACOLA</City>
          <State>FL</State>
          <ZIPCode>32523</ZIPCode>
        </AddressUS>
        <EIN>590940532</EIN>
        <PrimaryActivities>TO PROMOTE CHRISTIAN EDUCATION AND RELATED ACTIVITIES</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CHRIS-TEX INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX 833</AddressLine1>
          <City>LILLIAN</City>
          <State>FL</State>
          <ZIPCode>36549</ZIPCode>
        </AddressUS>
        <EIN>593565513</EIN>
        <PrimaryActivities>FUNCTIONS AS THE INVESTMENT AND ENDOWMENT MANAGER FOR PCC</PrimaryActivities>
        <LegalDomicileState>AL</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>YOUTH OUTREACH MINISTRY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
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          <City>PENSACOLA</City>
          <State>FL</State>
          <ZIPCode>32523</ZIPCode>
        </AddressUS>
        <EIN>593615642</EIN>
        <PrimaryActivities>TO PROVIDE GENERAL EDUCATIONAL AND RELIGIOUS TRAINING TO STUDENTS</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>A BEKA FOUNDATION INC</BusinessNameLine1>
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        <AddressUS>
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          <City>PENSACOLA</City>
          <State>FL</State>
          <ZIPCode>32522</ZIPCode>
        </AddressUS>
        <EIN>592889323</EIN>
        <PrimaryActivities>TO PROMOTE CHRISTIAN EDUCATION AND OTHER CHARITABLE ACTIVITIES</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
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      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
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      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
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      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>YOUTH OUTREACH MINISTRY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>198006</AmountInvolved>
        <MethodOfAmtDetermination>ACTUAL COST</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>PENSACOLA CHRISTIAN COLLEGE</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>4862439</AmountInvolved>
        <MethodOfAmtDetermination>ACTUAL COST</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>