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        <Desc>SECURITY DEPOSITS</Desc>
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      <OtherAssetsOrgGrp>
        <Desc>DUE FROM AFFILIATE</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>SECURITY DEPOSITS</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE-LIKELY-THAN-NOT SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION. THE ORGANIZATION IS NO LONGER SUBJECT TO AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2020. CURRENTLY, THERE ARE NO AUDITS IN PROGRESS.</ExplanationTxt>
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        </RecipientBusinessName>
        <USAddress>
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          <CityNm>FAIR LAWN</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
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        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>ASSISTANCE</PurposeOfGrantTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>FINANCIAL ASSISTANCE</GrantTypeTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>FINANCIAL ASSISTANCE</GrantTypeTxt>
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      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>FINANCIAL ASSISTANCE</GrantTypeTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE I, PART II, LINE 1, COLUMN H - PURPOSE OF GRANT OR ASSISTANCE: ASSISTANCE IN THE PAYMENT AND CLOSING OF PROPERTY ACQUIRED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>NIHAT GUVERCIN</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>216002</BaseCompensationFilingOrgAmt>
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        <TotalCompensationFilingOrgAmt>236918</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>YANIVIS HAGE</PersonNm>
        <TitleTxt>CHIEF TALENT OFFICER</TitleTxt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>AARON KUL</PersonNm>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT FORM 990 IS PROVIDED TO THE BOARD MEMBERS VIA E-MAIL FOR REVIEW, COMMENT AND APPROVAL BEFORE MAILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REQUIRES ALL BOARD MEMBERS AND KEY PERSONNEL TO DISCLOSE ALL FINANCIAL INTEREST OR RELATIONSHIPS THAT CONSTITUTE CONFLICT OR POTENTIAL CONFLICT OF INTEREST. ANY VOTING MEMBER IS EXCLUDED FROM VOTING ON MATTERS RELATED TO THE CONFLICT OR POTENTIAL CONFLICT.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>COMPENSATION OF KEY AND OTHER EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD BEFORE EMPLOYMENT CONTRACTS WITH NEW OR CONTINUING EMPLOYEES ARE EXECUTED. SALARY OF THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE BOARD BASED ON COMPARABLE COMPENSATION OFFERED IN THE AREA AND NEIGHBORING ORGANIZATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF KEY AND OTHER EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD BEFORE EMPLOYMENT CONTRACTS WITH NEW OR CONTINUING EMPLOYEES ARE EXECUTED. SALARY OF THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE BOARD BASED ON COMPARABLE COMPENSATION OFFERED IN THE AREA AND NEIGHBORING ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT 33-00 BROADWAY, SUITE 301, FAIR LAWN, NJ 07410 OR BY CALLING (201) 773-9140.</ExplanationTxt>
      </SupplementalInformationDetail>
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          <BusinessNameLine1Txt>ILEARN FACILITY DEVELOPMENT INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>33-00 BROADWAY SUITE 301</AddressLine1Txt>
          <CityNm>FAIR LAWN</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07410</ZIPCd>
        </USAddress>
        <EIN>880744649</EIN>
        <PrimaryActivitiesTxt>PERFORM FU</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NJ</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12B</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>ILEARN SCH</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>ILEARN FACILITY DEVELOPMENT INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>226134</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
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</Return>
