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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>true</FSAuditedInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
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      <TotalRevenuePerForm990Amt>2304094</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>2544670</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2544670</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleE documentId="RetDoc3">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
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      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INFORMATION IS PUBLISHED IN THE SCHOOL'S CATALOG THAT IS GIVEN TO ALL PROSPECTIVE STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTION PARTICIPATES IN THE STUDENT FINANCIAL AID PROGRAMS OF TITLE IV ADMINISTERED BY THE U.S. DEPARTMENT OF EDUCATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTION'S PROCESS IS FOR THE BOARD OF TRUSTEES AND FINANCE COMMITTEE TO REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ENFORCEMENT OF CONFLICTS POLICY VISIBLE MUSIC COLLEGE AIMS TO BE CLEAR OF ANY HINT OF IMPROPER HANDLING OF BUSINESS. ANY STAFF MEMBER WHO WISHES TO DISCLOSE AN ILLEGAL ACTIVITY MAY DO SO TO THE PRESIDENT OF THE COLLEGE WITHOUT REPERCUSSION RELATED TO THEIR JOB. IF THE ILLEGAL ACTIVITY INVOLVES THE PRESIDENT, HE OR SHE MAY APPROACH THE CHAIR OF THE BOARD OF TRUSTEES IN WRITING WITHOUT FEAR OF DISMISSAL. SEPARATE FROM THE STANDARD GRIEVANCE POLICY, A PERSON WHO CONSIDERS THEMSELVES TO HAVE PROOF OF AN ILLEGAL ACTIVITY AT THE COLLEGE MAY APPROACH THE PRESIDENT OR BOARD CHAIR WITH THIS INFORMAITON DIRECTLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT OF THE INSTITUTION APPROVES THE SALARIES AND COMPENSATION OF EACH DEPARTMENT HEAD. EACH DEPARTMENT HEAD APPROVES THE SALARIES AND COMPENSATION OF THEIR SUBORDINATES. THE PRESIDENT'S SALARY IS REVIEWED BY THE BOARD OF TRUSTEES AND/OR THEIR FINANCE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTION MAKES ITS FINANCIAL STATEMENTS AVAILABLE THROUGHT GUIDESTAR OR UPON REQUEST FROM THE PUBLIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
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</Return>