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      <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>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY IS STATED ON THE SCHOOLS WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BARRY COOPER PAMELA COOPER - PRIOR BOARD MEMBER PRESIDENT BOARD MEMBER SPOUSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS WILL REVIEW 990 AND SUBMIT ANY COMMENTS BEFORE FILING COPY IS SIGNED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ADDITION TO ANNUAL DISCLOSURE BY ALL BOARD MEMBERS, THE ORGANIZATION CONDUCTS PERIODIC REVIEWS OF SALARY AND VENDOR/CONTRACT ARRANGEMENTS TO INSURE CONFLICTS ARE IDENTIFIED AND ADDRESSED BY BOARD MEMBER WHO ARE NOT PARTIES TO POTENTIAL CONFLICT ARRANGEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc3">
      <ExplanationTxt>TAXPAYER PROVIDED INFORMATION TO PREPARER AHEAD OF DUE DATE. PREPARER MISTAKENLY BELIEVED THE ENTITY HAD A JUNE 30 YEAR END AND MISSED THE DUE DATE. TAXPAYER IS FILING WITHOUT NOTICE FROM THE IRS (VOLUNTARILY FILING.) THIS IS A FIRST TIME ERROR BY THE TAXPAYER AND FIRST TIME PENALTY ABATEMENT IS REQUESTED. TAXPAYER IS COMMITTED TO FILING TIMELY RETURNS AND HAS MEASURES IN PLACE TO AVOID THIS ERROR IN THE FUTURE. TAXPAYER HAD SIGNIFICANT CASH BALANCE AT THE END OF THE FISCAL YEAR WHICH ARE BEING DEPLETED TO BUILD A BUILDING. PENALTIES WOULD BE A FINANCIAL BURDEN TO THE ORGANIZATION AS OPERATING COSTS ARE HIGHER THAN TUITION AND OTHER PROGRAM SERVICE FEES CURRENTLY.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>