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        <ExplanationTxt>THE ORGANIZATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE ORGANIZATION HAS NO TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. THE ORGANIZATION'S FORM 990 FOR 2020 THROUGH 2022 ARE OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ALL BROCHURES AND OTHER DOCUMENTS CLEARLY INDICATE THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY.</ExplanationTxt>
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        <ExplanationTxt>SCHOLARSHIPS AND GRANTS ARE AWARDED TO STUDENTS BASED UPON THEIR FINANCIAL NEED AND ACADEMIC TALENT. RECORDS ARE MAINTAINED THAT DOCUMENT THE STUDENTS' FINANCIAL NEED, ELIGIBILITY TO QUALIFY FOR SCHOLARSHIPS AND GRANTS, AND THE AMOUNTS AWARDED ON AN ANNUAL BASIS.</ExplanationTxt>
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        <ExplanationTxt>SURESH GUPTA AND SANGEETA AGRAWAL ARE HUSBAND AND WIFE.</ExplanationTxt>
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        <ExplanationTxt>OHIO INSTITUTE OF ALLIED HEALTH, INC. MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON THE REQUEST OF THIS INFORMATION.</ExplanationTxt>
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