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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
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        <Amt>120783</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>LOAN EXPANSION CAPITAL</Desc>
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      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL AID RECEIVED FROM MCKAY SCHOLARSHIP.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>VICTORY CHRISTIAN ACADEMY IS A CHRISTIAN AND COLLEGE PREPARATORY SCHOOL OFFERING THE HIGHEST LEVEL OF ACADEMIC ACHIEVEMENT FOR OUR STUDENTS ATTENDING K5 THROUGH 12TH GRADE. OUR TEACHERS ARE FAITHFUL AND DEDICATED TO JESUS CHRIST, AND HAVE THEREFORE BEEN CHOSEN FOR THEIR CHARACTERS, QUALIFICATIONS, AND PROFESSIONAL STANDINGS. WE ARE COMMITTED WHOLEHEARTEDLY TO THE EDUCATION AND GUIDANCE OF OUR STUDENTS, AND STRIVE TO MAINTAIN A CONTINUED PARTNERSHIP WITH OUR PARENTS. OUR AIM IS TO REPRODUCE YOUNG MEN AND WOMEN WHO WILL BECOME SPIRITUAL AND CULTURAL LEADERS. THESE LEADERS WILL THINK CLEARLY AND LISTEN CAREFULLY WITH DISCERNMENT AND UNDERSTANDING. THEY SHOULD BE ABLE TO INTERPRET THE WORLD IN THE LIGHT OF BIBLICAL PRINCIPLES. THEY SHOULD BE ABLE TO DISCERN THE DIFFERENCE BETWEEN CULTURAL INFLUENCES AND BIBLICAL INSTRUCTION, AND STAND AGAINST EVIL. WE STRONGLY DESIRE AND BELIEVE THAT GOD WILL USE VICTORY CHRISTIAN ACADEMY TO PRODUCE YOUNG MEN AND WOMEN WHO KNOW AND LOVE GOD, AND WILL LIVE A LIFE THAT GLORIFIES HIM. VICTORY CHRISTIAN ACADEMY OFFERS EXTRACURRICULAR PROGRAMS THAT HAVE EARNED SUPERIOR STANDING IN EVERY CATEGORY. FROM SPORTS TO FINE ARTS, THE COMMITMENT OF FACULTY, COACHES, PLAYERS, AND PARTICIPANTS PRODUCE NUMEROUS AWARDS EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT RECIEVES THE TAX RETURN PROIR TO FILING AND REVIEWS THE INFORMATION WITH THE ORGANIZATION'S SOURCE DOCUMENTS AND RECORDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>VICTORY CHRISTIAN ACADEMY CONFLICT OF INTEREST POLICIY IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>VICTORY CHRISTIAN ACADEMY'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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</Return>