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        <ExplanationTxt>THE SCHOOL HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF FASB ASC. THIS GUIDANCE ADDRESSES THE ACCOUNTING UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES RELATED GUIDANCE ON MEASUREMENT CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. THE SCHOOL HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AND DISCLOSURE.</ExplanationTxt>
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        <ExplanationTxt>TELEPHONE AND NEWSPAPER ADVERTISEMENTS, ANNUAL REPORT, ADMISSIONS POLICY</ExplanationTxt>
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        <ExplanationTxt>THE 990 RETURN IS REVIEWED BY TWO OF THE ORGANIZATION'S PERSONNEL BEFORE IT IS SIGNED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDES COPIES OF THESE DOCUMENTS UPON REQUEST, EITHER BY MAIL OR IN PERSON.</ExplanationTxt>
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        <ExplanationTxt>ROUNDING -1.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>NO CHANGE IN THE PROCESS HAS OCCURRED SINCE THE PREVIOUS YEAR.</ExplanationTxt>
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