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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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        <ExplanationTxt>FCU PUBLISHES ON ITS ACADEMIC CATALOG AND STUDENT MANUAL THAT IT DOES NOT DISCRIMINATE ANY OF THE PROTECTED CLASSES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ANTHONY PORTIGLIATTI (CHANCELLOR/DIRECTOR AND HUSBAND), FERNANDA PORTIGLIATTI (VICE PRESIDENT/DIRECTOR AND WIFE), BRUNO PORTIGLIATTI (PRESIDENT AND SON).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS CONFLICT OF INTEREST DISCLOSURE FORM:The Florida Christian University Board of Directors firmly believes that no individual should benefit personally or professionally from decisions of the board. Nor should a board member benefit from the activities of the organization at the expense of the greater good of the Institution. Florida Christian University board members have a fiduciary responsibility that includes making decisions that affect the interests of Florida Christian University in a manner that is free from conflict of interest. No member of the Board of Directors, or any of its Committees, shall derive any personal profit or gain, directly or indirectly, by reason of his or her participation with the Florida Christian University Board. Each individual shall disclose to the organization any personal interest which he or she may have in any matter pending before the organization and shall refrain from participation in any decision on such matter. Further details about the FCU Conflict of Interest Policy can be found in the BOD Handbook.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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