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        <BookValueAmt>3333</BookValueAmt>
      </OtherLandBuildingsGrp>
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      <RevenueSubtotalAmt>3194661</RevenueSubtotalAmt>
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      <ExpensesSubtotalAmt>2695913</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2695913</TotalExpensesPerForm990Amt>
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      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
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      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>A STATEMENT THAT THE SCHOOL HAS A NONDISCRIMINATION POLICY IS INCLUDED IN ALL ADVERTISING AND SOLICITATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECEIVED A PPP LOAN WHICH WAS FORGIVEN DUE TO THE ONGOING NATIONAL PANDEMIC THE ORGANIZATION RECEIVED A GRAND FROM THE HIGHER ED EMERGENCY RELIEF FUND DUE TO THE ONGOING NATIONAL PANDEMIC</ExplanationTxt>
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          <BusinessNameLine1Txt>AGD LP</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>OFFICER/PARTNER</RelationshipWithOrgTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>1473446</OriginalPrincipalAmt>
        <BalanceDueAmt>2479011</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>CREST TRANSPORTATION</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>OFFICER/OWNER</RelationshipWithOrgTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>20111</OriginalPrincipalAmt>
        <BalanceDueAmt>8912</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>2487923</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>CREST TRANSPORTATION LLC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>OFFICER/OWNER</RelationshipDescriptionTxt>
        <TransactionDesc>VEHICLE LEASE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
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            <BusinessNameLine1Txt>AGD LP</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>OFFICER/PARTNER</RelationshipDescriptionTxt>
        <TransactionDesc>REAL PROPERTY LEASE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>TO REDUCE WAGES BY ERC CLAIMED ON FORMS 941X</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ANABELL CARDONA MARICARMEN CANTU PRESIDENT SECRETARY SISTER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ORDER TO ENSURE THE ACCURACY AND TIMELY SUBMISSION OF THE FORM 990, THE FORM IS GENERATED THROUGH AN OUTSIDE CPA'S OFFICE. THE FORM 990 IS BASED ON THE INSTITUTION'S AUDITED FINANCIAL STATEMENTS FOR THE YEAR. PRIOR TO SUBMISSION OF THE FORM 990, IT IS REVIEWED BY THE INSTITUTUION'S IN HOUSE ACCOUNTANT/BOOKKEEPER AS WELL AS BY THE CEO/PRESIDENT. ONCE THE FORM HAS BEEN REVIEWED AND DETERMINED TO BE CORRECT, IT IS SIGNED BY THE CEO/PRESIDENT AND SUBMITTED BY THE CPA'S OFFICE TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>VGI REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. AT THE MOMENT, VALLEY GRANDE INSTITUTE HAS A FINANCIAL SYSTEM IN PLACE WHICH HELPS PREVENT ANY FALSE FINANCIAL ACTIVITY FROM OCCURING. THIS SYSTEM ALSO ALLOWS A MINIMAL NUMBER OF INDIVIDUALS WITH ACCESS TO FINANCIAL REPORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>VALLEY GRANDE INSTITUTE DOES NOT MAKE ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, OR CONFLICT OF INTEREST POLICIES AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>
