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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS THROUGH APPROVAL OF BUDGET AND ALSO SETS CEO'S. CEO HAS TAKEN A PAY CUT DUE TO THE IMPACT OF COVID19 PANDEMIC. EXECUTIVE SALARY LEVELS ARE LESS THAN ONE THIRD OF THE FEDERAL EXECUTIVE SALARY CAPS.</ExplanationTxt>
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        <ExplanationTxt>DOCUMENTS FOR REVIEW UPON REQUEST AT THE OFFICE LOCATED IN VISALIA, CA. CONTACT ADMINISTRATION OFFICE TO SET UP AN APPOINTMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CURRENCY IMPACT ADJUSTMENT DUE TO TIMING IN FLEX IN DOLLAR CURRENCY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000008" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>Students International filed an 8868 automatic extension with the IRS and the return is not later as it only due 11/15/24 per the extension request filed with the IRS.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>