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      <ReconcilationRevenueExpenses>-2467</ReconcilationRevenueExpenses>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="11000144" softwareVersion="2011v1.5">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="11000144" softwareVersion="2011v1.5">
      <Equipment>
        <OtherCostOrOtherBasis>6497</OtherCostOrOtherBasis>
        <Depreciation>178</Depreciation>
        <BookValue>6319</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>6319</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>ACCRUED EXPENSES</Description>
        <Amount>130016</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>130016</TotalOfAmounts>
      <TotalRevenue>2165793</TotalRevenue>
      <TotalExpenses>2168260</TotalExpenses>
      <ExcessOrDeficitForYear>-2467</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>-2467</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>2165793</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>2165793</RevenueSubtotal>
      <TotalRevenuePerForm990>2165793</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2168260</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>2168260</ExpensesSubtotal>
      <TotalExpensesPerForm990>2168260</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE" softwareId="11000144" softwareVersion="2011v1.5">
      <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>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency</Identifier>
        <Explanation>The school is completely funded by its charter organization, a governmental entity.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="11000144" softwareVersion="2011v1.5">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>There is a copy of the governing documents, conflict of interest policy, and financial statements available at the principal place of business.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>A consultant was hired to review the salaries. The California Department of Education Average Salary Schedules were used for comparison of like positions. They also used the Economic Research Institute's Compensation Software/Execute Compensation Assessor to research competitive base salaries and total compensation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>The conflict of interest policy was provided at a board meeting. The board regularly and consistently monitors this policy through quarterly reports from management.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>A copy of the Form 990 was sent to each board member with a request for review and comment before filing. The Form 990 is also reviewed and discussed by the board of directors again at the next quarterly board meeting.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 4</Identifier>
        <ReturnReference>Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents</ReturnReference>
        <Explanation>In the fall of 2011, the Board adopted Restated Bylaws showing Educational Advancement Corporation as the sole member of Antelope Valley Learning Academy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 2</Identifier>
        <ReturnReference>Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et</ReturnReference>
        <Explanation>DANTE R SIMI, CEO IS THE FATHER IN LAW OF SKIP HANSEN THE SECRETARY</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>