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        <Explanation>THE ORGANIZATION IS AN AFFILIATE OF TOURO COLLEGE AND TOURO UNIVERSITY THAT OFFERS A FOUR YEAR PROGRAM LEADING TO A DOCTOR OF MEDICINE AND TO PERFORM MEDICAL RESEARCH</Explanation>
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      <GeneralExplanation>
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        <Explanation>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</Explanation>
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      <GeneralExplanation>
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        <Explanation>TOURO COLLEGE IS THE SOLE MEMBER OF THE FILING ENTITY.</Explanation>
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      <GeneralExplanation>
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        <Explanation>CONTROLLER, AUDITORS, OFFICERS AND THE BOARD OF THE ORGANIZATION REVIEW THE FORM 990.</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE TOURO COLLEGE ANNUAL BOARD QUESTIONNAIRE, THAT REQUIRES DISCLOSURE OF INTEREST AND OTHER DETAILS, IS CIRCULATED TO ALL OF THE BOARD MEMBERS AND IS REVIEWED BY IN-HOUSE COUNSEL.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 15:</Identifier>
        <Explanation>THE BOARD AND OFFICERS OF TOURO COLLEGE, WHO ARE FREE OF ANY CONFLICT, APPROVE EXECUTIVE HIRING DECISIONS. IN MAKING COMPENSATION DETERMINATIONS, THE BOARD CONSIDERS EXPERT REPORTS AND COMPENSATION TRENDS IN THE INDUSTRY, QUALIFICATIONS AND OTHER MERITS OF THE CANDIDATES IN DECIDING COMPENSATION AND OTHER EMPLOYEE BENEFITS. ALL SUCH BOARD DECISIONS ARE DOCUMENTED.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION C, LINE 19:</Identifier>
        <Explanation>THE FORM 990 AND RELATED INFORMATION ARE MADE AVAILABLE TO THE PUBLIC, HOWEVER, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART XII, LINE 2C</Identifier>
        <Explanation>AFTER TOURO COLLEGE'S ACQUISITION OF NEW YORK MEDICAL COLLEGE, TOURO COLLEGE ENGAGED IN AN RFP PROCESS TO SELECT NEW AUDITORS TO SERVE THE NEEDS OF ALL ITS AFFILIATES.</Explanation>
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      <GeneralExplanation>
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      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:MARK HASTEN TITLE:TRUSTEE HOURS:25</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>FORM 990 PART VII</ReturnReference>
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      <GeneralExplanation>
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        <Explanation>NAME:LEAH KARFUNKEL TITLE:TRUSTEE FROM DEC. 13, 2011 HOURS:1</Explanation>
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      <GeneralExplanation>
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          <State>NY</State>
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        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityName>
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        <TypeOfEntity>C CORP</TypeOfEntity>
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        <TypeOfEntity>C CORP</TypeOfEntity>
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      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>true</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
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      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
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        <MethodOfAmtDetermination>LOAN AMOUNT</MethodOfAmtDetermination>
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  </ReturnData>
</Return>