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        <Explanation>Board inquiry</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>ACCREDITATION STUDENT ACTIVITIES BAD DEBTS COMPUTER EXPENSE DEVELOPMENT DUES AND SUBSCRIPTIONS FACULTY DEVELOPMENT INSURANCE INTEREST MARKETING MISCELLANEOUS FUNDRAISING OFFICE SUPPLIES TAXES TRAVEL STUDENT TRIPS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE NET INTANGIBLE ASSETS SECURITY DEPOSITS OTHER INVESTMENTS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>ACCOUNTS PAYABLE ACCRUED EXPENSES DEFERRED TUITION REVENUE LOAN PAYABLE NOTE PAYABLE-SHORT TERM NOTE PAYABLE-LONG TERM</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>FACULTY DEVELOPMENT 10122. 10122. 0. 0. MISCELLANEOUS 12482. 12482. 0. 0. FUNDRAISING-NON PROFESSIONAL 3247. 0. 0. 3247. REPAIRS AND MAINTENANCE 35180. 35180. 0. 0. SUPPLIES 24139. 21001. 3138. 0. TAXES AND LICENSES 275. 275. 0. 0. TRIPS-STUDENT 65454. 65454. 0. 0. UTILITIES 12144. 12144. 0. 0. DUES AND SUBSCIPTIONS 16684. 16684. 0. 0. LUNCH EXPENSE 9918. 9918. 0. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>