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        <EOYAmt>9541</EOYAmt>
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        <BOYAmt>53747</BOYAmt>
        <EOYAmt>160047</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <EOYAmt>4725232</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>37084</BOYAmt>
        <EOYAmt>43784</EOYAmt>
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        <EOYAmt>4769016</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>4929063</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>491663</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc5">
      <SchoolInd>X</SchoolInd>
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    <IRS990ScheduleD documentId="RetDoc2">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>240000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>240000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>2730136</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1701956</DepreciationAmt>
        <BookValueAmt>1028180</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>208057</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>180650</DepreciationAmt>
        <BookValueAmt>27407</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1295587</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>FINANCE LEASES PAYABLE</Desc>
        <Amt>9541</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>9541</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>3322966</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>3322966</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>3322966</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2831303</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2831303</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2831303</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <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>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WE HAVE NON DISCRIMINATION DISCLAIMER ON OUR APPLICATION PAGE ON OUR WEBSITE THAT INCLUDES A STATEMENT ABOUT EQUAL EMPLOYMENT OPPORTUNITY, STATES THAT IT APPLIES TO STUDENTS AS WELL, AND A STATEMENT ON TITLE IX NON DISCRIMINATION ON THE BASIS OF SEX.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOOL DOES NOT AWARD SCHOLARSHIPS OR FINANCIAL ASSISTANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL RECEIVES EQUALIZATION ASSISTANCE FROM THE STATE OF ARIZONA AND GRANTS FROM THE FEDERAL AND STATE GOVERNMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE METROPOLITAN ARTS INSTITUTE (METRO ARTS) WILL PREPARE STUDENTS FOR A CAREER IN THE ARTS AND INSTILL A LIFETIME VALUE FOR THE CREATIVE PROCESS BY FOCUSING ON INTERACTIVE PARTNERSHIPS WITH COMMUNITY ARTS ORGANIZATIONS AND PRACTICING PROFESSIONAL ARTISTS. METRO ARTS'S STUDENTS WILL BE ABLE TO SUCCESSFULLY PURSUE ENTRY INTO INSTITUTIONS OF HIGHER LEARNING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN THE FORM 990 IS RECEIVED, A COPY IS E-MAILED TO THE BOARD FOR REVIEW. ONCE THE FORM HAS BEEN REVIEWED AND RETURNED TO THE FINANCE DIRECTOR, THE FORM IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND DIRECTORS ARE REQUIRED TO SUBMIT CONFLICTS TO THE PRESIDENT OR IF THE PRESIDENT IS INVOLVED, TO THE VICE PRESIDENT. THE PRESIDENT (OR VP) SHALL MAKE A FULL REPORT TO THE BOARD REGARDING THE CONFLICT PRIOR TO ANY DECISIONS BY THE CORPORATION. THE BOARD SHALL CONDUCT AN INVESTIGATION AND MAKE A DETERMINATION IF THERE IS A CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR POSITIONS WAS ESTABLISHED USING MARKET COMPARISONS WITH SIMILARLY SIZED SCHOOLS IN THE AREA, WITH HEAD OF SCHOOL SALARY BEING REVIEWED AND APPROVED BY THE BOARD. SALARIES HAVE BEEN INCREASED ANNUALLY IN ALIGNMENT WITH ORGANIZATION-WIDE PERCENTAGE INCREASES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR POSITIONS WAS ESTABLISHED USING MARKET COMPARISONS WITH SIMILARLY SIZED SCHOOLS IN THE AREA, WITH HEAD OF SCHOOL SALARY BEING REVIEWED AND APPROVED BY THE BOARD. SALARIES HAVE BEEN INCREASED ANNUALLY IN ALIGNMENT WITH ORGANIZATION-WIDE PERCENTAGE INCREASES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCORDING TO THE INSTRUCTIONS TO THE ARIZONA FORM 99, THE ORGANIZATION IS NOT REQUIRED TO FILE A COPY OF ITS FORM 990 WITH THE STATE OF ARIZONA SINCE IT IS AN EDUCATIONAL ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER FEES 300,302 41,431 0</ExplanationTxt>
      </SupplementalInformationDetail>
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  </ReturnData>
</Return>