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      <DepreciationPropertyGrp>
        <PropertyDesc>WATER HEATER HVAC</PropertyDesc>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>Auto./Transportation Equip.</CategoryOrItemTxt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
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        <EOYFMVAmt>30731</EOYFMVAmt>
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      <LandEtcGrp>
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        <BookValueAmt>42448</BookValueAmt>
        <EOYFMVAmt>42448</EOYFMVAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>CURRICULUM FEES</Desc>
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      <OtherExpensesScheduleGrp>
        <Desc>EVENT EXPENSE</Desc>
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      <OtherExpensesScheduleGrp>
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      <OtherExpensesScheduleGrp>
        <Desc>RENT</Desc>
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        <AdjustedNetIncomeAmt>737291</AdjustedNetIncomeAmt>
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  </ReturnData>
</Return>