﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-16T14:20:38-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271583462</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HANA CPAS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>173 ESSEX AVE STE 201</AddressLine1Txt>
        <CityNm>METUCHEN</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08840</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133229829</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KOREAN LANGUAGE &amp; CULTURAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INSTITUTE INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>KORE</BusinessNameControlTxt>
      <PhoneNum>9173650631</PhoneNum>
      <USAddress>
        <AddressLine1Txt>149 W 24TH ST SUITE 3C AND 3C1</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10011</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHANG MOO LEE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6465747992</PhoneNum>
      <SignatureDt>2025-07-20</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JUNG KYU PARK</PreparerPersonNm>
      <PTIN>P03088544</PTIN>
      <PhoneNum>7326038877</PhoneNum>
      <PreparationDt>2026-03-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="RetDoc8">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>142046</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>236196</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>236196</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>15600</CompOfcrDirTrstRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">2000</AccountingFeesRevAndExpnssAmt>
        <OccupancyRevAndExpnssAmt>8775</OccupancyRevAndExpnssAmt>
        <OccupancyDsbrsChrtblAmt>8775</OccupancyDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>9501</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>9501</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc6">180206</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>178969</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>216082</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>197245</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>216082</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>197245</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>20114</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>92884</CashBOYAmt>
        <CashEOYAmt>140562</CashEOYAmt>
        <CashEOYFMVAmt>140563</CashEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>1528</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>1528</LandBldgEquipAccumDeprecAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc5">1483</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc5">1483</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc5">1483</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>94367</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>142045</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>142046</TotalAssetsEOYFMVAmt>
        <DeferredRevenueEOYAmt>27418</DeferredRevenueEOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc7">297</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc7">443</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>297</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>27861</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>94070</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>114184</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>94070</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>114184</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>94367</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>142045</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>94070</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>20114</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>114184</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>114184</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>JI WON MOON</IndividualWithBooksNm>
        <PhoneNum>9173650631</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>170 72ND STREET APT 532</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11209</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHANG MOO LEE</PersonNm>
          <USAddress>
            <AddressLine1Txt>16 W 32ND STREET 1106</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10001</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JI WON MOON</PersonNm>
          <USAddress>
            <AddressLine1Txt>170 72ND STREET APT 532</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11209</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>15600</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE STUDY AND UNDERSTANDING OF THE KOREAN LANGUAGE, CULTURE, HISTORY AND TRADITIONS AMONG MEMBERS OF THE KOREAN-AMERICAN AND AMERICAN COMMUNITIES. TO PROVIDE OPPORTUNITY TO LEARN THE KOREAN LANGUAGE IN ITS WRITTEN AND SPOKEN FORMS WIHT NATIVE INSTRUCTORS.</Description1Txt>
        <Expenses1Amt>197245</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>132938</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1483</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>134421</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>134421</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2016</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>132405</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>6620</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>6620</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>6620</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>6620</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>6620</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>197245</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>197245</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>6620</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>114734</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>90329</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>110976</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>215150</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>237981</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>769170</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>197245</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>6620</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>190625</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>959795</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>114734</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>845061</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>90329</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>110976</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>215150</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>237981</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>190625</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>CONSULATE GENERAL OF REPUBLIC OF KOR</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>335 EAST 45TH STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>27400</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>NY SOCIETY OF KOREAN BUSINESSMEN IN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>39 W 32ND ST SUITE 1106</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10001</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>10000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>2000</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc3">
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2007-04-21</AcquiredDt>
        <CostOrOtherBasisAmt>1528</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1528</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc4">
      <LandEtcGrp>
        <CategoryOrItemTxt>COMPUTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1528</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1528</AccumulatedDepreciationAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="RetDoc5">
      <OtherAssetsScheduleGrp>
        <Desc>SECURITY DEPOSIT - RENT</Desc>
        <BOYBookValueAmt>1483</BOYBookValueAmt>
        <EOYBookValueAmt>1483</EOYBookValueAmt>
        <EOYFMVAmt>1483</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>110</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EDUCATION MATERIALS</Desc>
        <RevenueAndExpensesPerBooksAmt>4790</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4790</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EVENTS EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>46261</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>46261</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>760</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>760</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSTRUCTOR FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>108780</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>108780</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>2295</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2295</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>6156</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>6156</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>327</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLY</Desc>
        <RevenueAndExpensesPerBooksAmt>3408</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3408</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>516</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>516</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIR &amp; MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>800</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TRANSPORTATION</Desc>
        <RevenueAndExpensesPerBooksAmt>2223</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2223</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECURITY EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>3780</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3780</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc7">
      <OtherLiabilitiesDetail>
        <Desc>OTHER PAYABLE</Desc>
        <BOYBookValueAmt>297</BOYBookValueAmt>
        <EOYBookValueAmt>443</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>