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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
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        <ExplanationTxt>OPUS COMMUNITY MUSIC SCHOOL, IN ACCORDANCE WITH SECTION 4.03 2C, DRAWS OUR STUDENTS FROM THE LOCAL COMMUNITY. OUR NON-DESCRIMINATION POLICY IS CLEARLY PRINTED ON OUR WEBSITE, ON ALL PROMOTIONAL MATERIAL WHICH IS DISTRIBUTED, AND ON OUR SCHOLARSHIP INFORMATION.</ExplanationTxt>
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        <ValuationMethodUsedDesc>PERCENTAGE REDUCTION OF LESSON PRICE</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>SCHOLARSHIP REDUCTION IN COST OF LESSONS</NonCashAssistanceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSISTANCE IS IN THE FORM OF A REDUCTION IN THE COST OF MUSIC LESSONS, WHICH ARE PROVIDED IN THE US. EXECUTIVE DIRECTOR HAS THE AUTHORITY TO GRANT ASSISTANCE UPON REQUEST. AMOUNT IS MONITORED AND REPORTED QUARTERLY TO BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER BEFORE IT IS FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE BOARD, OFFICERS, AND EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY CONFIRMING ANY POSSIBLE CONFLICTS OR THAT THERE ARE NO CONFLICTS OF INTEREST. THE BOARD PRESIDENT COLLECTS THE SIGNED FORMS AND MONITORS COMPLIANCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, 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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</Return>