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        <DirectExpenseSummaryEventsAmt>1000</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-1000</NetIncomeSummaryAmt>
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    </IRS990ScheduleG>
    <IRS990ScheduleM documentId="RetDoc7">
      <RealEstateCommercialGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>225695</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </RealEstateCommercialGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 3 - MANAGEMENT DELEGATED SOUTH BAY ACADEMY TO RETAIN THE SERVICES OF A MANAGEMENT COMPANY, SIGNATURE EDUCATION MANAGEMENT SERVICES, INC., FOR THE OVERSIGHT OF DAY-TO-DAY OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A REVIEW OF FORM 990 WAS CONDUCTED WITH CEO, CHRISTOPHER PELLO, REPRESENTING THE GOVERNING BODY OF SOUTH BAY ACADEMY, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, THE CEO MEETS WITH THE TEACHERS TO REVIEW AND DISCUSS SITUATIONS THAT MAY ARISE TO PREVENT ANY CONFLICTS WITHIN THE SCHOOL. MEETINGS ARE CALLED, WHEN NECESSARY, IF SUCH MATTERS ARISE THROUGH OUT THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES OF THE CEO AND PRESIDENT ARE EVALUATED AND COMPARED TO OTHER SCHOOL OFICIALS IN THE AREA THRU CONTEMPORANEOUS SUBSTANTIATION BY THE CORPORATION'S INDEPENDENT ACCOUNTANT. ALL INCREASES ARE APPROVED BY THE BOARD OF DIRECTORS AND DOCUMENTED IN THE CORPORATE MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING BOARD GIVES ANNUAL REVIEWS FOR EACH OF THE PRINCIPLES. SUCH REVIEWS DETERMINE ANY SALARY OR OTHER COMPENSATION INCREASES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>SOUTH BAY ACADEMY, INC. MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY POSTING THIS NOTICE AT THE PUBLIC ENTRANCE OF THE SCHOOL, AND ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS CONTINUALLY MONITOR HILLSBOROUGH COUNTY, FL SUPERINTENDENT AND PRINCIPAL WAGE SURVEYS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VIII</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 1D - MODULARS RECEIVED. SEE PART X, LINE 10A.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 10A, ASSETS SOUTH BAY ACADEMY, INC. RECEIVED THE FOLLOWING ASSETS CONTRIBUTED BY LIVINGSTONE SCHOOLS, INC., FID 20-2668855: MODULAR FOR STUDENT CLASSROOMS, RECEIVED 5/13/2025. PORCH AWNING ATTACHED TO MODULAR, RECEIVED 5/13/2025. MODULAR USED FOR STUDENT CLASSROOMS, RECEIVED 5/13/2025. NEW FLOORING IN MODULARS, RECEIVED 5/13/2025.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>