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        <ProgramServicesAmt>3513</ProgramServicesAmt>
        <ManagementAndGeneralAmt>235361</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STUDENT LIFE EXPENSE</Desc>
        <TotalAmt>193550</TotalAmt>
        <ProgramServicesAmt>159097</ProgramServicesAmt>
        <ManagementAndGeneralAmt>34453</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACTED SERVICES</Desc>
        <TotalAmt>162762</TotalAmt>
        <ManagementAndGeneralAmt>162762</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>INSTRUCTIONAL COSTS</Desc>
        <TotalAmt>50394</TotalAmt>
        <ProgramServicesAmt>30833</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19561</ManagementAndGeneralAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>127223</TotalAmt>
        <ProgramServicesAmt>34388</ProgramServicesAmt>
        <ManagementAndGeneralAmt>92835</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>4294388</TotalAmt>
        <ProgramServicesAmt>2242112</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2052276</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>63534</BOYAmt>
        <EOYAmt>374467</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
        <BOYAmt>63459</BOYAmt>
        <EOYAmt>45</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>93313</BOYAmt>
        <EOYAmt>3827743</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>1051630</BOYAmt>
        <EOYAmt>1010712</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>71475</BOYAmt>
        <EOYAmt>34877</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>500412</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>345550</LandBldgEquipAccumDeprecAmt>
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        <BOYAmt>198619</BOYAmt>
        <EOYAmt>154862</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>77172</BOYAmt>
        <EOYAmt>61191</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1619202</BOYAmt>
        <EOYAmt>5463897</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>549455</BOYAmt>
        <EOYAmt>460886</EOYAmt>
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      <DeferredRevenueGrp>
        <BOYAmt>762765</BOYAmt>
        <EOYAmt>3593992</EOYAmt>
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        <BOYAmt>80005</BOYAmt>
        <EOYAmt>63558</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1392225</BOYAmt>
        <EOYAmt>4118436</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>226977</BOYAmt>
        <EOYAmt>1345461</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>226977</BOYAmt>
        <EOYAmt>1345461</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1619202</BOYAmt>
        <EOYAmt>5463897</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>225861</ReconcilationRevenueExpnssAmt>
      <DonatedServicesAndUseFcltsAmt>827982</DonatedServicesAndUseFcltsAmt>
      <PriorPeriodAdjustmentsAmt>64641</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>500412</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>345550</DepreciationAmt>
        <BookValueAmt>154862</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>154862</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>HIGHLANDS CHRISTIAN SCHOOLS</Desc>
        <Amt>18814</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>LEASE LIABILITY - LONG TERM</Desc>
        <Amt>44744</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>63558</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmtInd>1</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>0</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PACIFIC BAY CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS AND ATHLETIC OR OTHER SCHOOL ADMINISTERED PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>FINANCIAL AID AND STAFF TUITION REDUCTION</GrantTypeTxt>
        <RecipientCnt>55</RecipientCnt>
        <CashGrantAmt>472920</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <DiscretionarySpendingAcctInd>X</DiscretionarySpendingAcctInd>
      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MICHEAL CHEN</PersonNm>
        <TitleTxt>HEAD OF SCHOOL &amp; SECRETARY</TitleTxt>
        <BaseCompensationFilingOrgAmt>163930</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>11632</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>175562</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ELLA RUBEN RUDONI</PersonNm>
        <TitleTxt>EMPLOYEE</TitleTxt>
        <BaseCompensationFilingOrgAmt>159992</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>159992</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
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        <FormAndLineReferenceDesc>PART I, LINE 1B</FormAndLineReferenceDesc>
        <ExplanationTxt>MAINTAINS LANGUAGE IN REIMBURSEMENT POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>REBEKAH GROSS</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>MARRIED TO BOARD MEMBER</RelationshipDescriptionTxt>
        <TransactionAmt>18929</TransactionAmt>
        <TransactionDesc>EMPLOYEE</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION OF AMENDED RETURN CHANGES THE REASON FOR AMENDING THE RETURN IS TO PROPERLY REMOVE THE EXPENSES RELATED TO OCCUPANCY EXPENSE WHICH WAS DONATED USE OF FACILITIES. THIS ADJUSTMENT ENSURES COMPLIANCE WITH IRS REGULATIONS AND PROVIDES A MORE ACCURATE REPRESENTATION OF THE TAXABLE INCOME. 990 LINE ITEM AS ORIGINALLY FILED CHANGE AS AMENDED PAGE 1 PART I LINE 18 TOTAL EXPENSES 5,162,933 (868,545) 4,294,388 PAGE 1 PART I LINE 19 REVENUE LESS EXPENSES (642,684) 868,545 225,861 PAGE 10 PART IX LINE 16 OCCUPANCY EXPENSE 868,545 (868,545) -0- PAGE 12 PART XI LINE 6 DONATED SERVICES 1,696,527 (868,545) 827,982 AND USE OF FACILITIES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DAVID AND REBECCA GROSS ARE MARRIED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO APPROVING AND FINALIZING THE RETURN FOR FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY IS BROADCASTED TO ALL FACULTY AND STAFF VIA THE EMPLOYEE HANDBOOK WHICH EACH EMPLOYEE IS RESPONSIBLE FOR REVIEWING. THE REPORTING PROCEDURAL INFORMATION IS EMBEDDED IN THE TEXT OF THE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>HEAD OF SCHOOL COMPENSATION IS DETERMINED BY THE BOARD, THE REST OF THE EMPLOYEES AND OFFICERS ARE DETERMINED BY HOS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AN APPOINTMENT IS MADE SO THE REVIEW MAY BE MADE. INFORMATION IS ALSO AVAILABLE ON WEBSITES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>