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    <Timestamp>2013-06-15T07:35:32-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>RIBORDY AND ASSOCIATES INC</BusinessNameLine1>
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        <AddressLine1>8780 SEMINOLE BLVD</AddressLine1>
        <City>SEMINOLE</City>
        <State>FL</State>
        <ZIPCode>33772</ZIPCode>
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    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>ESTHER'S SCHOOL</BusinessNameLine1>
      </Name>
      <NameControl>ESTH</NameControl>
      <Phone>7275444700</Phone>
      <USAddress>
        <AddressLine1>6565 78TH ST N</AddressLine1>
        <City>PINELLAS PARK</City>
        <State>FL</State>
        <ZIPCode>33781</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ESTHER BERRY</Name>
      <Title>PRESIDENT</Title>
      <Phone>7275444700</Phone>
      <DateSigned>2013-06-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>BERNARD RIBORDY</Name>
      <Phone>7273979200</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <State>FL</State>
        <ZIPCode>33760</ZIPCode>
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      <StateLegalDomicile>FL</StateLegalDomicile>
      <ActivityOrMissionDescription>School for challenged children. Private schooling and tutoring for special needs students. McKay Scholarships and Florida Pride scholarships provide the majority of the funding.</ActivityOrMissionDescription>
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      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
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      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
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      <GrantToRelatedPerson>false</GrantToRelatedPerson>
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      <PartialLiquidation>false</PartialLiquidation>
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      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
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      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
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      <NumberIndependentVotingMembers>4</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>true</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
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      <InvestmentInJointVenture>false</InvestmentInJointVenture>
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          <BusinessNameLine1>RIBORDY AND ASSOCIATES</BusinessNameLine1>
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          <AddressLine1>8780 SEMINOLE BLVD</AddressLine1>
          <City>SEMINOLE</City>
          <State>FL</State>
          <ZIPCode>33772</ZIPCode>
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        <NamePerson>ESTHER</NamePerson>
        <Title>Berry</Title>
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        <Officer>X</Officer>
        <KeyEmployee>X</KeyEmployee>
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      <Form990PartVIISectionA>
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        <Title>Davis</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUSAN</NamePerson>
        <Title>Bradshaw</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GARY</NamePerson>
        <Title>Bradshaw</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
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      <CntrbtnsRprtdFundraisingEvents>422</CntrbtnsRprtdFundraisingEvents>
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      </TotalRevenue>
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        <Fundraising>0</Fundraising>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
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        <ProgramServices>4050</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </CompDisqualPersons>
      <PayrollTaxes>
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        <ProgramServices>30451</ProgramServices>
        <ManagementAndGeneral>2570</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
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        <ProgramServices>248</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>1050</Total>
        <ProgramServices>1050</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesAccounting>
      <Advertising>
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        <ProgramServices>2445</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Advertising>
      <OfficeExpenses>
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        <ProgramServices>8461</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>33997</Total>
        <ProgramServices>33997</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Occupancy>
      <ConferencesMeetings>
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        <ProgramServices>1744</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </ConferencesMeetings>
      <Insurance>
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        <ProgramServices>11350</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>Internet</Description>
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        <ProgramServices>554</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Outside Services</Description>
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        <ProgramServices>1263</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Bank Fees</Description>
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        <ProgramServices>694</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
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        <ProgramServices>61</ProgramServices>
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        <Fundraising>0</Fundraising>
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        <Fundraising>0</Fundraising>
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        <ManagementAndGeneral>51715</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <EOY>105486</EOY>
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        <EOY>16606</EOY>
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        <EOY>122092</EOY>
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        <EOY>0</EOY>
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        <EOY>122092</EOY>
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        <EOY>122092</EOY>
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        <EOY>122092</EOY>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
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      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
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      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
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      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
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        <Identifier>Line 3</Identifier>
        <Explanation>BROCHURES</Explanation>
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        <Identifier>Pt III, Line 2</Identifier>
        <Explanation>School for Challenged Students</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>None</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 9</Identifier>
        <Explanation>ESTHER BERRY 13519 60TH ST N CLEARWATER FL 33760 MARILYN DAVIS 1843 RENSSELLAER DR WESLEY CHAPEL FL 33543 SUSAN BRADSHAW 15436 27TH COURT E PARRISH FL 34219 GARY BRADSHAW 15436 27TH COURT E PARRISH FL 34219</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>BUS EXPENSE 24540. 24540. LICENSES,FEES,PERMITS 3390. 3390. CURRICULUM(BOOKS,ETC) 10118. 10118. MAINTANENCE &amp; JANITORAL 2935. 2935. STORAGE 2220. 2220. FUNDRAISER EXPENSE 3807. 3807. LUNCH EXPENSE 15507. 15507. REFUNDS-STUDENT 8390. 8390. SCHOOL STORE SUPPLIES 221. 221. TELEPHONE 7289. 3644. 3645. UTILITIES 2640. 2640. AUTO EXPENSE 2095. 2095.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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