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        <CurrentTaxYearMinus3Years>1741630</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1876524</CurrentTaxYearMinus2Years>
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        <CurrentTaxYear>7600</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>91245</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>35786</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>13372</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7600</CurrentTaxYear>
        <Total>268443</Total>
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        <CurrentTaxYearMinus4Years>94326</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>17883</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9358</CurrentTaxYearMinus2Years>
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        <CurrentTaxYearMinus3Years>1850758</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1921668</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2212972</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2685605</CurrentTaxYear>
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      <PriorYearSupportPercentage>0.95680</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.02400</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.03260</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <Equipment>
        <OtherCostOrOtherBasis>71022</OtherCostOrOtherBasis>
        <Depreciation>47942</Depreciation>
        <BookValue>23080</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>23080</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>INVESTMENTS-OTH SECS(DETAIL)-990</Description>
        <BookValue>156607</BookValue>
        <MethodOfValuation>C</MethodOfValuation>
      </OtherSecurities>
      <TotalOfBookValueSecurities>156607</TotalOfBookValueSecurities>
    </IRS990ScheduleD>
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      <AcctsActvsOutUSTable>
        <Region>CAPE YORK, AUSTRALIA</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>SCHOOL IMPLEMENTATION</SpecificServicesProvided>
        <TotalExpenditures>337000</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>0</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>0</SubtotalNumberOfEmployees>
      <ContNumberOfOffices>0</ContNumberOfOffices>
      <ContNumberOfEmployees>0</ContNumberOfEmployees>
      <TotalNumberOfOffices>0</TotalNumberOfOffices>
      <TotalNumberOfEmployees>0</TotalNumberOfEmployees>
      <SubtotalAmountSpent>337000</SubtotalAmountSpent>
      <ContAmountSpent>0</ContAmountSpent>
      <TotalAmountSpent>337000</TotalAmountSpent>
      <TransferToForeignCorp>0</TransferToForeignCorp>
      <InterestInForeignTrust>0</InterestInForeignTrust>
      <OwnForeignCorp>0</OwnForeignCorp>
      <PassiveForeignInvestCo>0</PassiveForeignInvestCo>
      <ForeignPartnership>0</ForeignPartnership>
      <BoycottCountries>0</BoycottCountries>
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        <Identifier>METHOD USED TO ACCCOUNT FOR EXPENDITURES:</Identifier>
        <Explanation>SCHEDULE F, PART I, LINE 3: ACCRUAL BASIS</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>SIEGFRIED ENGELMANN (DIRECTOR) IS THE FATHER OF KURT ENGELMANN (PRESIDENT) AND OWEN ENGELMANN (DIRECTOR).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>NATIONAL INSTITUTE FOR DIRECT INSTRUCTION IS ORGANIZED AS A MEMBER ORGANIZATION. SIEGFRIED ENGELMANN IS LISTED AS THE ONLY MEMBER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE DIRECTORS ARE ELECTED AT AN ANNUAL MEETING OF THE MEMBERS BY MAJORITY VOTE OF THE MEMBERS OF THE COPORATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 8B</ReturnReference>
        <Explanation>THERE ARE NO BOARD COMMITTEES OR SUBCOMMITTEES. DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS IS DONE BY THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE PRESIDENT IS ASSIGNED TO REVIEW FORM 990 BEFORE IT IS FILED. COPIES ARE ALSO GIVEN TO SIEGFRIED AND OWEN ENGELMANN FOR REVIEW.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO ALL BOARD MEMBERS, OFFICERS, AND EMPLOYEES UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH NIFDI OR AT THE OFFICIAL ADOPTION OF THIS POLICY. EACH BOARD MEMBER, OFFICER, AND EMPLOYEE SHALL SIGN AND DATE THE POLICY AT THE BEGINNING OF HIS OR HER TERM OF SERVICE OR EMPLOYMENT OR UPON THE OFFICIAL ADOPTION OF THIS POLICY. FAILURE TO SIGN DOES NOT NULLIFY THE POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>WHEN OFFICER'S SALARIES ARE SET, THE BOARD USE OUTSIDE GUIDELINES ABOUT WHAT IS AN APPROPRIATE SALARY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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        <NameOfRelatedOrg>
          <BusinessNameLine1>ENGELMANN-BECKER CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>805 LINCOLN</AddressLine1>
          <City>EUGENE</City>
          <State>OR</State>
          <ZIPCode>97401</ZIPCode>
        </AddressUS>
        <EIN>370913069</EIN>
        <PrimaryActivity>EDUCATION PROGRAM</PrimaryActivity>
        <LegalDomicileState>OR</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NONE</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
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