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        <FormAndLineReferenceDesc>Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu</FormAndLineReferenceDesc>
        <ExplanationTxt>U.S. LEARNING CORPORATION (USLC) PROVIDES EDUCATIONAL AND ADMINISTRATIVE SERVICES TO THE SUPPORTED PARTNER ORGANIZATION IDENTIFIED ABOVE. USLC WORKS IN COLLABORATION WITH THE SUPPORTED ORGANIZATION TO DEVELOP AND IMPLEMENT ITS EDUCATIONAL PROGRAMS AND CURRICULUM, AND REPORTS TO ITS BOARDS OF DIRECTORS. USLC IS RESPONSIVE TO THE NEEDS AND DEMANDS OF THE PARTNER ORGANIZATION IT SUPPORTS. THEY ARE AN INTEGRAL PART OF THE OPERATIONS OF THE CORPORATION IT SUPPORTS. USLC SATISFIES THE RESPONSIVENESS TEST CONTAINED IN TREASURY REGULATION 1.509(a)-(4)(i)(3).</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section E, Line 2b: Reasons For The Organization's Position</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body</FormAndLineReferenceDesc>
        <ExplanationTxt>U.S. LEARNING CORPORATIONS (USLCS) SOLE MEMBER, EDUCATIONAL ADVANCEMENT CORPORATION II, HAS THE POWER TO APPOINT USLC'S GOVERNING BODY, AMEND THE ARTICLES AND BYLAWS, AND DISSOLVE THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders</FormAndLineReferenceDesc>
        <ExplanationTxt>U.S. LEARNING CORPORATIONS (USLCS) SOLE MEMBER, EDUCATIONAL ADVANCEMENT CORPORATION II, HAS THE POWER TO APPOINT USLC'S GOVERNING BODY, AMEND THE ARTICLES AND BYLAWS, AND DISSOLVE THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 WAS SENT TO EACH BOARD MEMBER WITH A REQUEST FOR REVIEW AND COMMENT BEFORE FILING. THE FORM 990 IS REVIEWED AND DISCUSSED BY THE BOARD OF DIRECTORS AGAIN AT THE NEXT REGULARLY SCHEDULED BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>The Conflict of Interest Policy as adopted by the Board of Directors provides a duty to disclosure by any Interested Person andfurther requires each director, officer, and key employee to sign an annual statement to affirm that each has received a copy, has read and understands the policy and agrees to comply with the Policy. Each director, officer and key employee then must annually provide a signed "Certification of Compliance" as to any financial interest or relationship which requires attaching a completed one-page Disclosure Form covering 14 possible categories of financial or relationship interests.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the governing docs, policies, and financial statements are kept at the principal place for business and are available for review</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Amended Explanation</FormAndLineReferenceDesc>
        <ExplanationTxt>A NO-ACTIVITY RETURN FOR THE CORPORATION WAS INADVERTENTLY FILED BY THE ORGANIZATION WHEN IT ACTUALLY HAD SOME ACTIVITY FOR TAX YEAR 2018. AN AMENDED RETURN IS BEING FILED TO MATCH THE ACTIVITY REPORTED ON THE ORGANIZATION'S BOOKS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART V LINE 2 (1)</FormAndLineReferenceDesc>
        <ExplanationTxt>U.S. LEARNING CORPORATION HAS ACCOUNTS RECEIVABLE ($501,133) FROM Flex High School of Michigan, A CHARTER SCHOOL WITH RELATED MANAGEMENT AND OFFICERS. THE ACCOUNTS RECEIVABLE TRANSACTIONS AROSE IN THE NORMAL COURSE OF OPERATIONS.</ExplanationTxt>
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