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        <Desc>THE STARFISH ACADEMY:THE STARFISH ACADEMY IS A HIGHLY-RATED, NATIONALLY ACCREDITED COMPREHENSIVE, INCLUSIVE EARLY CHILDHOOD EDUCATION PROGRAM THAT FOSTERS OPTIMAL LEARNING OPPORTUNITIES FOR CHILDREN AGES 18 MONTHS TO 5 YEARS. TYPICALLY DEVELOPING CHILDREN AND CHILDREN WITH SPECIAL NEEDS PARTICIPATE IN SCHOOL READINESS ACTIVITIES SUPPORTED BY EVIDENCED-BASED CURRICULUMS. THE ACADEMY OFFERS ONSITE DEVELOPMENTAL, BEHAVIORAL AND MENTAL HEALTH THERAPIES. THE ACADEMY'S PRIMARY FOCUS IS ON LANGUAGE AND EARLY LITERACY, SELF-REGULATION, SOCIAL-EMOTIONAL LEARNING, COGNITIVE AND PHYSICAL DEVELOPMENT. THE ACADEMY HAS 2 LOCATIONS SERVING NORTH AND SOUTH SARASOTA COUNTY AND SERVES OVER 80 CHILDREN ANNUALLY.</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>INITIAL DRAFT IS REVIEWED BY CEO, CFO AND FINANCE COMMITTEE. WHEN THE DRAFT IS APPROVED BY THE FINANCE COMMITTEE, IT IS THEN PRESENTED TO THE BOARD OF DIRECTORS WITH EACH BOARD MEMBER RECEIVING A COPY. THE BOARD VOTES TO APPROVE THE FINAL DRAFT OF THE 990 AND THE VOTE WILL BE RECORDED IN THE MINUTES AND THE RETURN SIGNED AND FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL EMPLOYEES AND BOARD MEMBERS ARE COVERED UNDER THE POLICY. ALL REPORTS OF POSSIBLE CONFLICTS ON INTEREST WILL BE PROMPTLY SUBMITTED TO HUMAN RESOURCES AND THE CEO. THE CEO WILL CHARGE THE APPROPRIATE MANAGEMENT OFFICIALS WITH THE RESPONSIBILITY FOR INVESTIGATING THE ACTIVITY OR DETERMINING FAULT OR CORRECTIVE MEASURES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SALARY FOR THE CEO WAS NEGOTIATED BETWEEN THE BOARD OF DIRECTORS AND THE CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OR THE SELECTION OF THE INDEPENDENT ACCOUNTANT. FURTHERMORE, THERE WAS A CHANGE IN THE FIRM THAT WAS SELECTED TO BE THE INDEPENDENT ACCOUNTANT/AUDITOR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>