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    <Timestamp>2012-05-16T15:31:45-04:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>Christie Advisory Group LLC</BusinessNameLine1>
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        <AddressLine1>74 Brick Blvd Suite 112</AddressLine1>
        <City>BRICK</City>
        <State>NJ</State>
        <ZIPCode>08723</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>SILVER BAY PARENT TEACHERS</BusinessNameLine1>
        <BusinessNameLine2>ORGANIZATION INC</BusinessNameLine2>
      </Name>
      <NameControl>SILV</NameControl>
      <Phone>7325055880</Phone>
      <USAddress>
        <AddressLine1>100 SILVER BAY RD</AddressLine1>
        <City>TOMS RIVER</City>
        <State>NJ</State>
        <ZIPCode>08753</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>STACEY ROMEO</Name>
      <Title>TREASURER</Title>
      <DateSigned>2012-05-12</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Barbara Christie</Name>
      <Phone>7329208250</Phone>
      <DatePrepared>2012-04-29</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <Organization501c3 referenceDocumentId="1">X</Organization501c3>
      <GrossReceipts>100469</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>2206</ContributionsGiftsGrantsEtc>
      <MembershipDues>528</MembershipDues>
      <FundraisingGrossIncome referenceDocumentId="2">97735</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>72952</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>24783</SpecialEventsNetIncomeLoss>
      <TotalRevenue>27517</TotalRevenue>
      <FeesAndOthPymtToIndContractors>1297</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>325</PrintingPublicationsPostage>
      <OtherExpensesTotal>44724</OtherExpensesTotal>
      <TotalExpenses>46346</TotalExpenses>
      <ExcessOrDeficitForYear>-18829</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>22238</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>3409</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>22238</BOY>
        <EOY>3229</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>22238</BOY>
        <EOY>3229</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>22238</BOY>
        <EOY>3229</EOY>
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      <PrimaryExemptPurpose>PARENT TEACHER ORGANIZATION</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SUPPORTING AND ENRICHING THE EDUCATION OF STUDENTS OF SILVER BAY ELEMENTARY SCHOOL</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>67429</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>ASSISTING THE SCHOOL TO MEET THE PHYSICAL AND EDUCATION AL NEEDS OF CHILDREN</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>18470</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TEACHER RECOGNITION EVENTS</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>1991</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>87890</TotalProgramServiceExpenses>
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        <PersonName>PAM ROSE</PersonName>
        <AddressUS>
          <AddressLine1>286 ALDO DR</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KARLA AUGUST</PersonName>
        <AddressUS>
          <AddressLine1>289 JILL CT</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
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        <Title>1ST VICE P</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARYANN PACIULLI</PersonName>
        <AddressUS>
          <AddressLine1>40 MOUNT LANE</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
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        <Title>2ND VICE P</Title>
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        <PersonName>STACEY ROMERO</PersonName>
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          <AddressLine1>114 KETTLECREEK RD</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
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        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KIM NOGAL</PersonName>
        <AddressUS>
          <AddressLine1>73 IBERIS LN</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DARLENE BRINKERHOFF</PersonName>
        <AddressUS>
          <AddressLine1>94 BEECHTREE DR</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
        </AddressUS>
        <Title>RECORD SEC</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TONYA REICHE-BROWN</PersonName>
        <AddressUS>
          <AddressLine1>125 WESTWOOD DR</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
        </AddressUS>
        <Title>LIASON</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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          <AddressLine1>100 SILVER BAY RD</AddressLine1>
          <City>TOMS RIVER</City>
          <State>NJ</State>
          <ZIPCode>08753</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7325055880</TelephoneNumber>
      </TheBooksAreInCareOf>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <GiftsGrantsContribReceived509>
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        <CurrentTaxYearMinus3Years>2511</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2805</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1307</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2206</CurrentTaxYear>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>94026</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>106059</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>132492</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97735</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>133799</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>99941</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>9</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2</CurrentTaxYearMinus1Year>
        <Total>24</Total>
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      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>7</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2</CurrentTaxYearMinus1Year>
        <Total>24</Total>
      </InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>96546</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>108870</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>133801</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>99941</CurrentTaxYear>
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      <InvestmentIncomePercentage>0.00500</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <LicensedStates>NJ</LicensedStates>
      <EventsInformation>
        <NameOfEvent1>CHEESECAKE S</NameOfEvent1>
        <GrossReceiptsEvent1>16580</GrossReceiptsEvent1>
        <GrossRevenueEvent1>16580</GrossRevenueEvent1>
        <NameOfEvent2>G H CANDY</NameOfEvent2>
        <GrossReceiptsEvent2>12163</GrossReceiptsEvent2>
        <GrossRevenueEvent2>12163</GrossRevenueEvent2>
        <TotalNumberOfOtherEvents>20</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>72238</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>72238</GrossRevenueOtherEvents>
        <NonCashPrizesOtherEvents>7455</NonCashPrizesOtherEvents>
        <RentFacilityCostsOtherEvents>4562</RentFacilityCostsOtherEvents>
        <OtherDirectExpensesOtherEvents>60935</OtherDirectExpensesOtherEvents>
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        <GrossRevenueTotalEvents>100981</GrossRevenueTotalEvents>
        <NonCashPrizesTotalEvents>7455</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>4562</RentFacilityCostsTotalEvents>
        <OtherDirectExpensesTotalEvents>60935</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>72952</DirectExpenseSummaryEvents>
        <NetIncomeSummary>28029</NetIncomeSummary>
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    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="4" softwareId="11000215">
      <GeneralExplanation>
        <Explanation>SILVER BAY PARENT TEACHER ORGANIZATION EXISTS NOT ONLY TO RAISE FUNDS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>BUT TO USE THOSE FUNDS FOR THE BENEFIT OF THE CHILDREN AND TEACHERS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>OF THE SCHOOL AND COMMUNITY. THE OTHER EXPENSES LISTED HERE ARE RELATED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>TO THE COSTS OF EVENTS FOR STUDENTS, I.E. FIELD DAY, MAINTENANCE OF AN</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>ACQUARIUM, TEACHERS RETIRMENT PARTY AND TO ASSIST THE SCHOOL IN</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>PURCHASING NEEDED ITEMS LIKE GYM EQUIPMENT.</Explanation>
      </GeneralExplanation>
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