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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN D DOUGHTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ELIZABETH M DUNN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.0</AverageHoursPerWeekRltdOrgRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DENSON N FRANKLIN III</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <PersonNm>G COURTNEY FRENCH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BISHOP DAVID GRAVES</PersonNm>
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        <PersonNm>JOAB M LESENE III</PersonNm>
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        <PersonNm>JOHN JAMES MCMAHON III</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ASHLEY MENEGUZZI</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CARL DALTON CAL NESMITHIII</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ANDY NEWTON</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DENZEL E OKINEDO</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BISHOP DEBRA WALLACE-PADGETT</PersonNm>
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        <PersonNm>JOELLE PHILLIPS</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>GEORGE B SALEM</PersonNm>
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        <PersonNm>DAVID R SALIBA</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT SELMAN</PersonNm>
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        <PersonNm>DAVID M SMITH</PersonNm>
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        <PersonNm>BRYSON STEPHENS</PersonNm>
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        <PersonNm>REV KEITH THOMPSON</PersonNm>
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        <PersonNm>SANDRA B THURMOND</PersonNm>
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        <PersonNm>DR J KEVIN TUCKER</PersonNm>
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        <PersonNm>RICHARD B YEILDING</PersonNm>
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        <PersonNm>DELYNN M ZELL</PersonNm>
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          <USAddress>
            <AddressLine1Txt>2400 YORKMONT ROAD</AddressLine1Txt>
            <CityNm>CHARLOTTE</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>APOGEE TELECOM INC</PersonNm>
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          <USAddress>
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        <ContractorName>
          <PersonNm>LANDSCAPE SERVICES</PersonNm>
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          <USAddress>
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        <ContractorName>
          <PersonNm>PATHWARD</PersonNm>
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        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>RICOH USA</PersonNm>
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          <USAddress>
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        <Desc>OTHER</Desc>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <PersonNm>LAURA K STULTZ</PersonNm>
        <TitleTxt>PROVOST</TitleTxt>
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        <NontaxableBenefitsFilingOrgAmt>17826</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>175641</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LANE K ESTES</PersonNm>
        <TitleTxt>VP ADMIN/INTERIM CFO</TitleTxt>
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        <TotalCompensationFilingOrgAmt>167055</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANIEL B COLEMAN</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TRENT R GILBERT</PersonNm>
        <TitleTxt>VP ENROLLMENT MGMT</TitleTxt>
        <BaseCompensationFilingOrgAmt>140781</BaseCompensationFilingOrgAmt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>158158</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>SARA H ROBICHEAUX</PersonNm>
        <TitleTxt>PROFESSOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>150287</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>6874</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>157161</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="IRS990ScheduleK">
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        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>PRIVATE COLLEGES &amp; UNIVERSITIES FACILITIES AUTH</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>521297592</BondIssuerEIN>
        <BondIssuedDt>2017-03-23</BondIssuedDt>
        <IssuePriceAmt>18124507</IssuePriceAmt>
        <PurposeDesc>PRIVATE COLLEGES &amp; UNIVERSITIES FA</PurposeDesc>
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        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
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      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
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        <BondDefeasedAmt>0</BondDefeasedAmt>
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        <InReserveFundAmt>0</InReserveFundAmt>
        <CapitalizedInterestAmt>0</CapitalizedInterestAmt>
        <RefundingEscrowAmt>0</RefundingEscrowAmt>
        <IssuanceCostsFromProceedsAmt>0</IssuanceCostsFromProceedsAmt>
        <CreditEnhancementAmt>0</CreditEnhancementAmt>
        <WorkingCapitalExpendituresAmt>0</WorkingCapitalExpendituresAmt>
        <CapitalExpendituresAmt>0</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>18124507</OtherSpentProceedsAmt>
        <UnspentAmt>0</UnspentAmt>
        <RefundingTaxExemptBondsInd>false</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0</PrivateBusUseByOthersPct>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <RemedialActionTakenInd>false</RemedialActionTakenInd>
        <ProcsNonqualifiedBondRemdtdInd>false</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>true</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
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        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
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        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART I, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>BIRMINGHAM-SOUTHERN COLLEGE PREPARES MEN AND WOMEN FOR LIVES OF SIGNIFICANCE. THE COLLEGE FOSTERS INTELLECTUAL AND PERSONAL DEVELOPMENT THROUGH EXCELLENCE IN TEACHING AND SCHOLARSHIP AND BY CHALLENGING STUDENTS TO ENGAGE THEIR COMMUNITY AND THE GREATER WORLD, TO EXAMINE DIVERSE PERSPECTIVES, AND TO LIVE WITH INTEGRITY. A RESIDENTIAL, BACCALAUREATE LIBERAL ARTS INSTITUTION, BIRMINGHAM-SOUTHERN HONORS ITS METHODIST HERITAGE OF INFORMED INQUIRY AND MEANINGFUL SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>ON TUESDAY MARCH 26, 2024, THE BOARD OF TRUSTEES ANNOUNCED THAT, DUE TO FINANCIAL DIFFICULTIES, THE COLLEGE WOULD BE CEASING NORMAL OPERATIONS AS OF MAY 31, 2024, THE END OF ITS FISCAL YEAR, AND THAT THE SPRING 2024 SEMESTER WOULD BE THE LAST ACADEMIC PERIOD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUSTEES ARE ELECTED BY THE NORTH ALABAMA AND THE ALABAMA-WEST FLORIDA CONFERENCE OF THE UNITED METHODIST CHURCH IN ACCORDANCE WITH THE PROVISIONS OF THE SCHOOL'S CHARTER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY THE COLLEGE'S PUBLIC ACCOUNTING FIRM. THE FORM 990 IS REVIEWED BY THE CONTROLLER AND THE CHIEF FINANCIAL OFFICER. THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND COMMENTS. AFTER REVIEW BY THE EXECUTIVE COMMITTEE, THE FORM 990 IS GIVEN TO THE BOARD OF TRUSTEES BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>A CONFLICT OF INTEREST ACKNOWLEDGEMENT AND DISCLOSURE STATEMENT IS GIVEN TO ALL BOARD MEMBERS ANNUALLY. CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE ALSO GIVEN TO ALL PRINCIPAL ADMINISTRATIVE OFFICERS AND OTHER EMPLOYEES AS MAY BE DEEMED APPROPRIATE. THE SIGNED STATEMENTS ARE REVIEWED AND FOLLOW UP IS COMPLETED IF NECESSARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINES 15A AND 15B:</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR KEY POSITIONS (PRESIDENT, PROVOST) AND STAFF POSITIONS ARE EVALUATED AND RECOMMENDED BY PROFESSIONAL SEARCH CONSULTANTS WHO ASSESS THE MARKET FOR INSTITUTIONS OF SIMILAR SIZE AND SCOPE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>SPLIT INTEREST AGREEMENTS: $728,156</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>BIRMINGHAM-SOUTHERN REAL ESTATE HOLDING</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 2565</AddressLine1Txt>
          <CityNm>BIRMINGHAM</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35202</ZIPCd>
        </USAddress>
        <EIN>205391329</EIN>
        <PrimaryActivitiesTxt>REAL ESTATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AL</LegalDomicileStateCd>
        <TotalIncomeAmt>0</TotalIncomeAmt>
        <EndOfYearAssetsAmt>19659635</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>BSC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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    </IRS990ScheduleR>
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</Return>