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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        </ContributorBusinessName>
        <ContributorUSAddress>
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          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 4B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
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      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL CATALOG HAS THE NONDISCRIMINATORY POLICY PRINTED IN IT AND THE ADMISSION FORM USED DURING THE REGISTRATION PERIOD ALSO HAS THE NONDISCRIMINATORY POLICY PRINTED IN IT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTION RECEIVES GOVERNMENTAL GRANTS FOR THE PROGRAMS LISTED BELOW. AN AUDIT IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS IS CONDUCTED ANNUALLY. PELL FEDERAL WORK STUDY FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS DIRECT LOAN</ExplanationTxt>
      </SupplementalInformationDetail>
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    <IRS990ScheduleM documentId="RetDoc6">
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>37800</NoncashContributionsRptF990Amt>
      </RealEstateOtherGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF SOUTHEASTERN BAPTIST COLLEGE IS TO GLORIFY GOD BY PROVIDING QUALITY POST-SECONDARY EDUCATION FROM A BIBLICAL WORLD VIEW IN A CHRISTIAN ATMOSPHERE. SOUTHEASTERN BAPTIST COLLEGE, INC., SEEKS TO PREPARE MEN AND WOMEN IN THE CHRISTIAN COMMUNITY EXPRESSING A DESIRE TO BE INVOLVED IN A CHURCH RELATED VOCATION. TRAINING IS PROVIDED ON CAMPUS AND THROUGH EXTENSIONS TO HELP PREPARE PEOPLE FOR MINISTRY IN THE PASTORATE, MISSIONARY WORK, MUSIC MINISTRIES, CHRISTIAN EDUCATION AND YOUTH MINISTRIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD WILL REVIEW THE 990 AFTER IT IS FILED WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE HAS BEEN NO CHANGE IN THE FINANCIAL STATEMENT REVIEW PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
