﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-10-01T11:29:01-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ROBINS ESKEW SMITH &amp; JORDAN CPAS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>132 OLD NORTON RD STE 102</AddressLine1>
        <City>FAYETTEVILLE</City>
        <State>GA</State>
        <ZIPCode>302151848</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>204553340</EIN>
      <Name>
        <BusinessNameLine1>STRONG ROCK CHRISTIAN SCHOOL INC</BusinessNameLine1>
      </Name>
      <NameControl>STRO</NameControl>
      <Phone>6788331200</Phone>
      <USAddress>
        <AddressLine1>4200 STRONG ROCK PARKWAY</AddressLine1>
        <City>LOCUST GROVE</City>
        <State>GA</State>
        <ZIPCode>30248</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>PAUL MCCRACKEN</Name>
      <Title>CFO</Title>
      <Phone>6788331200</Phone>
      <DateSigned>2013-09-16</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>PAUL SMITH</Name>
      <Phone>7707161650</Phone>
      <DatePrepared>2013-09-16</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc5" referenceDocumentId="RetDoc8">
      <GrossReceipts>10674689</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.STRONGROCKCHRISTIANSCHOOL.COM</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2007</YearFormation>
      <StateLegalDomicile>GA</StateLegalDomicile>
      <ActivityOrMissionDescription>PRIVATE CHRISTIAN SCHOOL</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>8</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>182</TotalNbrEmployees>
      <TotalNbrVolunteers>144</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>238416</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>1305593</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>8277628</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>9368238</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>75780</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>858</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>8591824</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>10674689</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>4892139</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>5219419</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>6332953</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>6759296</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>11225092</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>11978715</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-2633268</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-1304026</RevenuesLessExpensesCY>
      <TotalAssetsBOY>3711342</TotalAssetsBOY>
      <TotalAssetsEOY>3257330</TotalAssetsEOY>
      <TotalLiabilitiesBOY>11807621</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>12657635</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-8096279</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-9400305</NetAssetsOrFundBalancesEOY>
      <MissionDescription>PRIVATE CHRISTIAN SCHOOL</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>10768455</Expense>
      <Description>STRONG ROCK CHRISTIAN SCHOOL OFFERS A UNIQUE LEARNING EXPERIENCE THAT INTEGRATES THE CHRISTIAN FAITH WITH THE MOST RELEVANT ACADEMIC DISCIPLINES. THE SCHOOL WILL INTEGRATE ITS CHRISTIAN EDUCATION PHILOSOPHY WITH STATE OF THE ART FACILITIES AND A DIVERSE CURRICULUM DESIGNED TO EQUIP AND EDUCATE CHRISTIAN STUDENTS OF ALL TYPES AND INTERESTS. THE SCHOOL OPENED AUGUST 3, 2007 WITH 325 STUDENTS AND CURRENTLY HAS 652 STUDENTS.</Description>
      <TotalProgramServiceExpense>10768455</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc3">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc4">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc4">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc4">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc4">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc4">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc4">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc4">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc4">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc4">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc4">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc4">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc4">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc6">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>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc7">false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc7">false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc7">true</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc7">false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc7">true</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc7">false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc7">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>18</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>182</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>8</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</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>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>GA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>PAUL MCCRACKEN CFO</NamePerson>
        <TelephoneNumber>6788331200</TelephoneNumber>
        <AddressUS>
          <AddressLine1>4200 STRONG ROCK</AddressLine1>
          <AddressLine2>PARKWAY</AddressLine2>
          <City>LOCUST GROVE</City>
          <State>GA</State>
          <ZIPCode>30248</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>DOUGLAS R ADAMS</NamePerson>
        <Title>TRUSTEE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LARRY D ADAMS</NamePerson>
        <Title>TRUSTEE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DANNY L ADAMS</NamePerson>
        <Title>TRUSTEE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHARLES F DICK</NamePerson>
        <Title>CHAIRMAN</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK A CONKLIN</NamePerson>
        <Title>TRUSTEE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER A MOSS</NamePerson>
        <Title>VICE CHAIRMA</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOUG WALKER</NamePerson>
        <Title>TRUSTEE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT HALL</NamePerson>
        <Title>TRUSTEE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL MCCRACKEN</NamePerson>
        <Title>CFO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>96529</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PATRICK W STUART</NamePerson>
        <Title>CEO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>89428</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVID MANN</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>78185</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>264142</TotalReportableCompFromOrg>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>1305593</AllOtherContributions>
      <TotalContributions>1305593</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION AND FEES</Description>
        <TotalRevenueColumn>9368238</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9368238</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>9368238</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>858</TotalRevenueColumn>
        <ExclusionAmount>858</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>10674689</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9368238</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>858</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>264141</Total>
        <ProgramServices>237727</ProgramServices>
        <ManagementAndGeneral>26414</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>4367775</Total>
        <ProgramServices>3931000</ProgramServices>
        <ManagementAndGeneral>436775</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>263491</Total>
        <ProgramServices>237142</ProgramServices>
        <ManagementAndGeneral>26349</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>324012</Total>
        <ProgramServices>291608</ProgramServices>
        <ManagementAndGeneral>32404</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesOther>
        <Total>67946</Total>
        <ProgramServices>54466</ProgramServices>
        <ManagementAndGeneral>13480</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>38518</Total>
        <ProgramServices>30814</ProgramServices>
        <ManagementAndGeneral>7704</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>65416</Total>
        <ProgramServices>52333</ProgramServices>
        <ManagementAndGeneral>13083</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>2460481</Total>
        <ProgramServices>1968385</ProgramServices>
        <ManagementAndGeneral>492096</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>20012</Total>
        <ProgramServices>20012</ProgramServices>
      </Travel>
      <Interest>
        <Total>239554</Total>
        <ProgramServices>191639</ProgramServices>
        <ManagementAndGeneral>47915</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>761631</Total>
        <ProgramServices>731166</ProgramServices>
        <ManagementAndGeneral>30465</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>75707</Total>
        <ProgramServices>60566</ProgramServices>
        <ManagementAndGeneral>15141</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>FINANCIAL AID</Description>
        <Total>1585123</Total>
        <ProgramServices>1585123</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DINING SERVICE</Description>
        <Total>507627</Total>
        <ProgramServices>507627</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FIELD TRIPS</Description>
        <Total>197328</Total>
        <ProgramServices>197328</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES - OTHER</Description>
        <Total>109055</Total>
        <ProgramServices>87244</ProgramServices>
        <ManagementAndGeneral>21811</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>630898</Total>
        <ProgramServices>584275</ProgramServices>
        <ManagementAndGeneral>46623</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>11978715</Total>
        <ProgramServices>10768455</ProgramServices>
        <ManagementAndGeneral>1210260</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>190379</BOY>
        <EOY>933508</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>179132</BOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>568773</BOY>
        <EOY>99436</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>6496749</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>4332311</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>2730550</BOY>
        <EOY>2164438</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>42508</BOY>
        <EOY>59948</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>3711342</BOY>
        <EOY>3257330</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>138014</BOY>
        <EOY>67637</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>2391512</BOY>
        <EOY>2512659</EOY>
      </DeferredRevenue>
      <LoansFromOfficersDirectors>
        <BOY>5146499</BOY>
        <EOY>5062583</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>4131596</BOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <EOY>5014756</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>11807621</BOY>
        <EOY>12657635</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-7974267</BOY>
        <EOY>-9277814</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>-122012</BOY>
        <EOY>-122491</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-8096279</BOY>
        <EOY>-9400305</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3711342</BOY>
        <EOY>3257330</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-1304026</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>1262156</OtherCostOrOtherBasis>
        <Depreciation>517597</Depreciation>
        <BookValue>744559</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>5234593</OtherCostOrOtherBasis>
        <Depreciation>3814714</Depreciation>
        <BookValue>1419879</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>2164438</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>INTERCOMPANY PAYABLE</Description>
        <Amount>5014756</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>5014756</TotalOfAmounts>
      <TotRevenueEtcAuditedFinclStmt>10674689</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>10674689</RevenueSubtotal>
      <TotalRevenuePerForm990>10674689</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>11978715</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>11978715</ExpensesSubtotal>
      <TotalExpensesPerForm990>11978715</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc6">
      <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>
      <Form990ScheduleEPartII>
        <Identifier>PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE E LINE 3</ReturnReference>
        <Explanation>THE DISCRIMINATION POLICY IS PRINTED ON THE WEBSITE ON ALL FINANCIAL INFORMATION AND IN ALL ADVERTISING WHETHER PRINT OR MEDIA</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleL documentId="RetDoc7">
      <LoanTable>
        <NameBusiness>
          <BusinessNameLine1>STRONG ROCK FOUNDATION</BusinessNameLine1>
        </NameBusiness>
        <PurposeOfLoan>OPERATING EXPENSES</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>4000000</OriginalPrincipalAmount>
        <BalanceDue>3919377</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NameBusiness>
          <BusinessNameLine1>STRONG ROCK FOUNDATION</BusinessNameLine1>
        </NameBusiness>
        <PurposeOfLoan>OPERATING EXPENSES</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>750175</OriginalPrincipalAmount>
        <BalanceDue>647026</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>LARRY ADAMS</NamePerson>
        <PurposeOfLoan>OPERATING EXPENSES</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>647013</OriginalPrincipalAmount>
        <BalanceDue>465013</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NameBusiness>
          <BusinessNameLine1>TCF EQUIPMENT</BusinessNameLine1>
        </NameBusiness>
        <PurposeOfLoan>OPERATING EXPENSES</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>37500</OriginalPrincipalAmount>
        <BalanceDue>31167</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>5062583</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>STRONG ROCK FOUNDATION INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>SUPPORT ORGANIZ</Relationship>
        <DescriptionOfTransaction>LOAN TO SCHOOL</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>LARRY ADAMS</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>TRUSTEE</Relationship>
        <DescriptionOfTransaction>LOAN TO SCHOOL</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc8">
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>LARRY ADAMS DOUG ADAMS TRUSTEE TRUSTEE BROTHER DANNY ADAMS DOUG ADAMS TRUSTEE TRUSTEE BROTHER LARRY ADAMS DANNY ADAMS TRUSTEE TRUSTEE BROTHER</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>COPIES OF 990 GIVEN TO GOVERNING BODY AND REVIEWED BY THEM. ALL QUESTIONS DIRECTED TO CFO FOR RESOLUTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE POLICY IS REGULARLY MONITORED AND ENFORCED IN REGARDS TO THE BOARD OF TRUSTEES.</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>