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      <Form990ScheduleEPartII>
        <Identifier>Line 4d</Identifier>
        <Explanation>. NOT NECESSARY</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>Line 6b</Identifier>
        <Explanation>PELL GRANTS AND NYS TUITION ASSISTANCE PLAN.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleJ documentId="00000005">
      <SubstantiationRequired>true</SubstantiationRequired>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>BORIS DAVIDOFF</NamePerson>
        <BaseCompensationFilingOrg>480000</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>19200</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>499200</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT DAVYDOV</NamePerson>
        <BaseCompensationFilingOrg>240000</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>9600</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>249600</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>OLGA DAVIDOFF</NamePerson>
        <BaseCompensationFilingOrg>475000</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>19000</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>494000</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="00000006" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Pt VI, Line 2</Identifier>
        <Explanation>THREE TRUSTEES ARE IMMEDIATE FAMILY MEMBERS. TWO ARE BROTHERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15b</Identifier>
        <Explanation>EXECUTIVE COMMITTEE MEETS AND DISCUSSES COMPARABLE SALARIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>EXECUTIVE COMMITTEE MEETS AND REVIEWS 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15a</Identifier>
        <Explanation>EXECUTIVE COMMITTEE MEETS AND DISCUSSES COMPARABLE SALARIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>INSTRUCTIONAL EXPENSES 375822. 375822. TELEPHONE &amp; UTILITIES 81076. 60807. 20269. DUES &amp; SUBSCRIPTIONS 133431. 116580. 16851. STUDENT SERVICES 32414. 32414. LICENSES 10633. 10633. COMPUTER 34072. 22715. 11357. MAINTENANCE 26763. 8921. 17842.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>