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        <ProgramServicesAmt>846500</ProgramServicesAmt>
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        <ContributorBusinessName>
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        </ContributorBusinessName>
        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <OtherLiabilitiesOrgGrp>
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      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>27649514</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>28552505</TotExpnsEtcAuditedFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>ENDOWMENT FUND CREATED TO ACCUMULATE MONIES TO SUPPORT THE COLLEGE AND ITS MISSION OVER THE LONG TERM.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>COST OF GOODS SOLD</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
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      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>EQUAL OPPORTUNITY STATEMENT AND NONDISCRIMINATION POLICY IS INCLUDED IN ALL OFFICIAL LITERATURE AND PROMOTIONAL MATERIAL. SOUTHERN COLLEGE OF OPTOMETRY RECEIVES FUNDS FROM GOVERNMENT AGENCIES FOR THE BENEFIT OF CERTAIN STUDENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>SOUTHERN COLLEGE OF OPTOMETRY RECEIVES GOVERNMENT ASSISTANCE TO HELP IN FUNDING THE SCHOOL'S FEDERAL WORK STUDY PROGRAM FOR PARTICIPATING STUDENTS.</ExplanationTxt>
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        <PersonNm>DAVID L WEST</PersonNm>
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        <NoncashContributionsRptF990Amt>334736</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
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        <Desc>OPTOMETRY SOFTWARE</Desc>
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        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
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        <ExplanationTxt>A COPY OF THE 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE AND BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE REVIEWS THE FORM 990 ON BEHALF OF THE BOARD OF TRUSTEES BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES BASED ON DATA COMPARABLE TO OTHER INSTITUTIONS. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY AND NO SUCH CONFLICTS EXIST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD OF TRUSTEE EXECUTIVE COMMITTEE PROVIDES RECOMMENDATIONS FOR THE COMPENSATION OF THE PRESIDENT BASED ON DATA COMPARABLE TO OTHER INSTITUTIONS, WRITTEN EMPLOYMENT CONTRACTS, AND COMPENSATION STUDIES AND SURVEYS. COMPENSATION IS APPROVED BY THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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</Return>