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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <ContributorUSAddress>
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      <OtherLiabilitiesOrgGrp>
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        <ExplanationTxt>NEWSPAPER ADVERTISEMENTS AND ALL PUBLIC COMMUNICATIONS STATE A NONDISCRIMINATORY POLICY REGARDING ADMISSION OF STUDENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE CHIEF BUDGETING OFFICER AND THE BOARD OF TRUSTEES PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE REVIEWS ALL PAY AND THE BOARD OF TRUSTEES APPROVES ANY CHANGES TO KEY EMPLOYEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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</Return>
