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      <ReconcilationRevenueExpnssAmt>832184</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <Desc>CONSTRUCTION IN PROGRESS</Desc>
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        <Desc>CIP - PORTABLE BLUILDING</Desc>
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      <OtherAssetsOrgGrp>
        <Desc>CIP - PLAYGROUND</Desc>
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      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>REGENTS ACADEMY'S RACIAL NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE AND IN ALL PUBLIC ADVERTISEMENTS.</ExplanationTxt>
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    <IRS990ScheduleG documentId="RetDoc4">
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        <GrossRevenueEvent1Amt>1103029</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>1103029</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>1103029</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>1103029</NetIncomeSummaryAmt>
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    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SERVE THE CITY OF NACOGDOCHES AND SURROUNDING COMMUNITIES WITH A HIGH QUALITY, ACCELERATED, COLLEGE PREPATORY EDUCATION BASED ON THE HISTORICALLY PROVEN/SUCCESSFUL CLASSICAL EDUCATION MODEL WITH A CHRISTIAN WORLDVIEW THAT PREPARES GRADUATES TO BECOME THOUGHTFUL, LIFE-LONG LEARNERS WHO CAN EFFECTIVELY ARTICULATE THEIR THOUGHTS, IDEAS AND PERSPECTIVES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COMPLETED FORM 990 WITH SUPPLEMENTAL SCHEDULES IS PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW, COMMENTS AND APPROVAL PRIOR TO SUBMISSION TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLIC OF INTEREST POLICY IS REVIEWED ANNUALLY WITH ALL STAFF, ADMINISTRATION AND BOARD MEMBERS. ANY/ALL POTENTIAL CONFLICTS ARE PROPERLY DISCLOSED WITH THE AFFECTED INDIVIDUAL PROHIBITED FROM ACTING OR PROMOTING ANY/ALL ACTIVITIES REALATED TO SAME. ANY RENUMERATION OR BENEFIT RECEIVED FOR SAME IS REVIEWED FOR EXCESS BENEFIT CONSIDERATIONS (FOR WHICH THERE WERE NONE).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL COMPENSATION AND BENEFITS (PAID OR UNPAID) ARE REVIEWED ANNUALLY AND APPROVED VIA THE ANNUAL BUDGETARY REVIEW PROCESS. SOURCES FOR COMPARATIVE LOCAL AND INDUSTRY SALARIES INCLUDE CHAMBER OF COMMERCE, TAAPS, TAPPS, ACCS, SURVEYS AND OTHER RELEVANT INDUSTRY SOURCES FOR COMPARABLE POSITIONS IN THE AREA. ALL EMPLOYEE CONTRACTS/SALARIES ARE ONE YEAR IN DURATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL COMPENSATION AND BENEFITS (PAID OR UNPAID) ARE REVIEWED ANNUALLY AND APPROVED VIA THE ANNUAL BUDGETARY REVIEW PROCESS. SOURCES FOR COMPARATIVE LOCAL AND INDUSTRY SALARIES INCLUDE CHAMBER OF COMMERCE, TAAPS, TAPPS, ACCS, SURVEYS AND OTHER RELEVANT INDUSTRY SOURCES FOR COMPARABLE POSITIONS IN THE AREA. ALL EMPLOYEE CONTRACTS/SALARIES ARE ONE YEAR IN DURATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL FORMS, DOCUMENTS AND FINANCIAL REPORTS ARE KEPT ONSITE AT REGENTS ACADEMY AND ARE IMMEDIATELY AVAILABLE FOR INSPECTION UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
