﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-16T16:35:53-00:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>The Wesley Peachtree Group CPAs</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1100 West Peachtree Street</AddressLine1>
        <City>Atlanta</City>
        <State>GA</State>
        <ZIPCode>30309</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>630400608</EIN>
      <Name>
        <BusinessNameLine1>Miles College Inc</BusinessNameLine1>
      </Name>
      <NameControl>MILE</NameControl>
      <Phone>2059291000</Phone>
      <USAddress>
        <AddressLine1>5500 Myron Massey Blvd</AddressLine1>
        <City>Fairfield</City>
        <State>AL</State>
        <ZIPCode>35064</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Diana Knighton</Name>
      <Title>Senior Vice President of Finances A</Title>
      <DateSigned>2012-12-10</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Dane Alexander</Name>
      <Phone>4048740555</Phone>
      <DatePrepared>2012-12-10</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="10">
    <IRS990 documentId="990" softwareId="11000218" softwareVersion="2011.0.0">
      <NameOfPrincipalOfficerPerson>Diana Knighton</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>5500 Myron Massey Blvd</AddressLine1>
        <City>Fairfield</City>
        <State>AL</State>
        <ZIPCode>35064</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>31058538</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>http://www.miles.edu</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1909</YearFormation>
      <StateLegalDomicile>AL</StateLegalDomicile>
      <ActivityOrMissionDescription>To motivate and direct its students to seek holistic development that leads to intellectual, ethical, spiritual, and service-oriented lives.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>25</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>24</NbrIndependentVotingMembers>
      <TotalNbrEmployees>785</TotalNbrEmployees>
      <TotalNbrVolunteers>82</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>6248749</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>6857006</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>23020183</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>23929046</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>158858</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>272486</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>29427790</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>31058538</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>2783381</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>3236332</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>675932</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>752709</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>363969</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>23582764</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>25359682</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>27042077</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>29348723</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>2385713</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>1709815</RevenuesLessExpensesCY>
      <TotalAssetsBOY>64801284</TotalAssetsBOY>
      <TotalAssetsEOY>66106747</TotalAssetsEOY>
      <TotalLiabilitiesBOY>14439025</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>13829062</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>50362259</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>52277685</NetAssetsOrFundBalancesEOY>
      <MissionDescription>To motivate and direct its students to seek holistic development that leads to intellectual, ethical, spiritual, and service-oriented lives.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>17089024</Expense>
      <Grants>3236332</Grants>
      <Revenue>18726112</Revenue>
      <Description>To sustain a learning community in which students can prepare academically, socially and spiritually for leadership in a complex, diverse and rapidly changing world.</Description>
      <Activity2>
        <Expense>5381310</Expense>
        <Revenue>5202934</Revenue>
        <Description>Auxiliary enterprises support the Colleges mission of providing quality educational opportunities. These services include, but are not limited to food service, campus housing, campus post office, vending, campus stores and athletics.</Description>
      </Activity2>
      <TotalProgramServiceExpense>22470334</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="990D">true</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="990D">true</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="990D">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="990D">true</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="990D">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="990E">true</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="990I">true</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="990J">true</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="990K:1">true</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>false</EscrowAccount>
      <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="990R">true</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>2202</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>785</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>25</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>24</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>AL</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Diana Knighton</NamePerson>
        <TelephoneNumber>2059291000</TelephoneNumber>
        <AddressUS>
          <AddressLine1>5500 Myron Massey Blvd</AddressLine1>
          <City>Fairfield</City>
          <State>AL</State>
          <ZIPCode>35064</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>Dr George T French Jr</NamePerson>
        <Title>President</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>245768</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>9763</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Diana Knighton</NamePerson>
        <Title>Senior Vice President of Finances and Administration</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>144200</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Emmanual Chekwa</NamePerson>
        <Title>Vice President of Academic Affairs</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>103000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Griena Knight</NamePerson>
        <Title>Dean of Student Affairs</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>74304</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>W Frank Topping</NamePerson>
        <Title>Director of Institutional Planning Development</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>67531</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Larry Batie</NamePerson>
        <Title>Dean of Chapel</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>65000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Charles Crockrom</NamePerson>
        <Title>Director of Alumni Affairs</Title>
        <AverageHoursPerWeek>040.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>71611</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Rev Dr Lionel G Walker</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Rev A Anthony Robinson III</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mr Steven Hoyt</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mrs Shirley D Fowlkes</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mr Robert Dickerson</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dr Yvonne Kennedy</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Rev Troy D Johnson</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Rev James A WIlson</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mr Bunny Stokes Jr</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dr Annie Grace Robinson</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mr J Wray Pearce</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dr Digambar Mishra</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Bishop Paul AG Stewart Sr</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Rev Dr William C Larkin</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mr John O Hudson III</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dr Mattie Mashaw Jackson</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mr William Henry</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Rev Dr Tyrone T Davis</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mr Jordan Frazier</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Rev Dr Carmichael Crutchfield</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Judge Raymond Chambliss</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Bishop Lawrence L Reddick III</NamePerson>
        <Title>Vice Chairperson</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Bishop Teresa E Snorton</NamePerson>
        <Title>Chairperson</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Mrs Princess Pegues</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>001.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>771414</TotalReportableCompFromOrg>
      <TotalOtherCompensation>9763</TotalOtherCompensation>
      <NumberIndividualsGT100K>3</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>Lewis Electric Company</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>8512 1st Avenue North</AddressLine1>
            <City>Birmingham</City>
            <State>AL</State>
            <ZIPCode>35206</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Electrical Contractor</DescriptionOfServices>
        <Compensation>163077</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Tate's Lawn Care</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>5801 Court Q</AddressLine1>
            <City>Birmingham</City>
            <State>AL</State>
            <ZIPCode>35288</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Lawn Grounds Maintenance</DescriptionOfServices>
        <Compensation>184713</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>GSI Management Company</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO Box 56346</AddressLine1>
            <City>Atlanta</City>
            <State>GA</State>
            <ZIPCode>30343</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Food Service Vendor</DescriptionOfServices>
        <Compensation>1297298</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Omega Janitorial</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO Box 10325</AddressLine1>
            <City>Birmingham</City>
            <State>AL</State>
            <ZIPCode>35202</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Janitorial Services</DescriptionOfServices>
        <Compensation>485682</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>AMAC Construction Service</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>407 W Smithfield Terrae</AddressLine1>
            <City>Dolonite</City>
            <State>AL</State>
            <ZIPCode>350611021</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Construction Contractor</DescriptionOfServices>
        <Compensation>160738</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>8</NumberOfContractorsGT100K>
      <GovernmentGrants>5116474</GovernmentGrants>
      <AllOtherContributions>1740532</AllOtherContributions>
      <TotalContributions>6857006</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Tuition and Fees</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>18726112</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>18726112</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Sales and Services of Auxiliary Enterprises</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>5202934</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5202934</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>23929046</TotalProgramServiceRevenue>
      <OtherRevenueMisc>
        <Description>Other Income</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>272486</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>272486</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>272486</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>31058538</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>24201532</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>3236332</Total>
        <ProgramServices>3236332</ProgramServices>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>752709</Total>
        <ManagementAndGeneral>752709</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>0</Total>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>0</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>0</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>0</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>0</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>0</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>0</Total>
      </Occupancy>
      <Travel>
        <Total>0</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>0</Total>
      </Insurance>
      <OtherExpenses>
        <Description>Instruction</Description>
        <Total>8202061</Total>
        <ProgramServices>8202061</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Academic Support / Public Service</Description>
        <Total>2779532</Total>
        <ProgramServices>2042868</ProgramServices>
        <ManagementAndGeneral>736664</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Student Services</Description>
        <Total>2684042</Total>
        <ProgramServices>2684042</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Institutional Support</Description>
        <Total>6312737</Total>
        <ProgramServices>923721</ProgramServices>
        <ManagementAndGeneral>5025047</ManagementAndGeneral>
        <Fundraising>363969</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>5381310</Total>
        <ProgramServices>5381310</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>29348723</Total>
        <ProgramServices>22470334</ProgramServices>
        <ManagementAndGeneral>6514420</ManagementAndGeneral>
        <Fundraising>363969</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>12874443</BOY>
        <EOY>13258641</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>3418982</BOY>
        <EOY>3664544</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>249769</BOY>
        <EOY>285966</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>15894</BOY>
        <EOY>24683</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>264764</BOY>
        <EOY>224287</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>72460335</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>39657238</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>32330246</BOY>
        <EOY>32803097</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>15647186</BOY>
        <EOY>15845529</EOY>
      </InvestmentsPubTradedSecurities>
      <TotalAssets>
        <BOY>64801284</BOY>
        <EOY>66106747</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1544553</BOY>
        <EOY>1550345</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>656645</BOY>
        <EOY>537645</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>7095618</BOY>
        <EOY>6928786</EOY>
      </TaxExemptBondLiabilities>
      <OtherLiabilities>
        <BOY>5142209</BOY>
        <EOY>4812286</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>14439025</BOY>
        <EOY>13829062</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>40604830</BOY>
        <EOY>46219202</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>7575358</BOY>
        <EOY>3876412</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>2182071</BOY>
        <EOY>2182071</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>50362259</BOY>
        <EOY>52277685</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>64801284</BOY>
        <EOY>66106747</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>1709815</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>205611</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="11000218" softwareVersion="2011.0.0">
      <School170b1Aii>X</School170b1Aii>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="11000218" softwareVersion="2011.0.0">
      <ContributorInfo>
        <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>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="11000218" softwareVersion="2011.0.0">
      <CollectUsedForPublicExhibition>X</CollectUsedForPublicExhibition>
      <CollectUsedForPreservation>X</CollectUsedForPreservation>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <IncludedOnFS>false</IncludedOnFS>
      <CurrentYear>
        <BeginningOfYearBalance>2182071</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>205611</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>205611</GrantsOrScholarships>
        <EndOfYearBalance>2182071</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>2182071</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>1668500</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>1668500</GrantsOrScholarships>
        <EndOfYearBalance>2182071</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>2182071</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>1184749</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>1184749</GrantsOrScholarships>
        <EndOfYearBalance>2182071</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>2182071</BeginningOfYearBalance>
        <EndOfYearBalance>2182071</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Land>
        <OtherCostOrOtherBasis>4059869</OtherCostOrOtherBasis>
        <BookValue>4059869</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>49591479</OtherCostOrOtherBasis>
        <Depreciation>29847550</Depreciation>
        <BookValue>19743929</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>2079965</OtherCostOrOtherBasis>
        <BookValue>2079965</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <InvestmentCostOrOtherBasis>430300</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>16298722</OtherCostOrOtherBasis>
        <Depreciation>9809688</Depreciation>
        <BookValue>6919334</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>32803097</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Capital Lease Obligation</Description>
        <Amount>4812286</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>4812286</TotalOfAmounts>
      <TotalRevenue>31058538</TotalRevenue>
      <TotalExpenses>29348723</TotalExpenses>
      <ExcessOrDeficitForYear>1709815</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>205611</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>205611</TotalAdjustments>
      <ExcessOrDeficitPerFS>1915426</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>31264149</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>205611</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>205611</RevenueNotRptdF990>
      <RevenueSubtotal>31058538</RevenueSubtotal>
      <TotalRevenuePerForm990>31058538</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>29348723</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>29348723</ExpensesSubtotal>
      <TotalExpensesPerForm990>29348723</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>V</Identifier>
        <ReturnReference>4</ReturnReference>
        <Explanation>The endowment funds shown are considered permanently restricted. The College does not intend to use the funds.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>X</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Accounting principles generally accepted in the United States of America require the Colleges management to evaluate tax positions taken by the College and to recognize a tax liability or asset if the College has taken an uncertain tax position that will more-likely-than-not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken by the College for the year ended June 30, 2012 and believes that there are no such positions as of June 30, 2012.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>X</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Accordingly, no liability has been accrued.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>III</Identifier>
        <ReturnReference>4</ReturnReference>
        <Explanation>The College houses numerous historical works of art. The displays are used for public exhibition, but more importantly for the education of future generations seeking knowledge of the past.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="990E" softwareId="11000218" softwareVersion="2011.0.0">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>Part I</Identifier>
        <ReturnReference>6a</ReturnReference>
        <Explanation>The College offers scholarships and student financial aid to assist with meeting the students financial obligations. The Financial Aid Office has the necessary policies and procedures to ensure that the College adheres to and complies with federal regulations regarding eligibility for student financial aid. Requirements for receiving scholarships depend on other factors such as grade point average, family income or athletic talents.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="990I" softwareId="11000218" softwareVersion="2011.0.0">
      <RecordsMaintained>true</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Privately Funded Student Scholarships</TypeOfGrant>
        <AmountOfCashGrant>3236332</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>III</Identifier>
        <ReturnReference>1</ReturnReference>
        <Explanation>All scholarships are awarded based upon specific criteria maintained by the financial aid office. Requirements for receiving scholarships depends on other factors such as grade point average, family income, or econmic need. The Colleges financial aid staff monitors the eligibilty guidelines to ensure compliance. The College also undergoes the required OMB Circular A-133 audit.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="990J" softwareId="11000218" softwareVersion="2011.0.0">
      <TravelForCompanions>X</TravelForCompanions>
      <HousingAllowanceOrResidence>X</HousingAllowanceOrResidence>
      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <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>Dr George T French Jr</NamePerson>
        <BaseCompensationFilingOrg>217300</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>28468</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>9763</DeferredCompFilingOrg>
        <TotalCompensationFilingOrg>255531</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="990K:1" softwareId="11000218" softwareVersion="2011.0.0">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>The Educational Building Authority of the City of Birmangham</BusinessNameLine1>
        </IssuerName>
        <CUSIPNumber>09089PAA7</CUSIPNumber>
        <DateIssued>2004-03-18</DateIssued>
        <IssuePrice>7500000</IssuePrice>
        <DescriptionOfPurpose>Tuition Revenue Bonds</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>7500000</TotalProceeds>
        <IssuanceCostsFromProceeds>119996</IssuanceCostsFromProceeds>
        <CreditEnhancement>114350</CreditEnhancement>
        <CapitalExpenditures>7265654</CapitalExpenditures>
        <YearOfSubstCompletion>2004</YearOfSubstCompletion>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <PostIssuanceComplianceProcdrs>true</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>true</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <FedTaxRequirementsCompliance>X</FedTaxRequirementsCompliance>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="990O" softwareId="11000218" softwareVersion="2011.0.0">
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>12c</ReturnReference>
        <Explanation>Trustees are required to disclose at the next convening Board of Trustees meeting any conflicts of interest. Board members with a conflict of interest on a matter for vote must abstain from voting. The Colleges finance/ audit committee is responsible for ensuring adherence to the policy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15a</ReturnReference>
        <Explanation>The Board of Trustees, based on predetermined areas of performance, evaluates the work of the President annually. The Boards Evaluation and Compensation Committee evaluates the performance. When additional compensation is deemed appropriate, a review of salaries at peer institutions is conducted to assist in arriving at a recommendation to the Executive Committee for approval.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15b</ReturnReference>
        <Explanation>Compensation for top officers of the College is at the discretion of the President. This discretion is based on 1 previous salary history and 2 market data from the CUPA survey published in the Chronicle of Higher Education.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>11b</ReturnReference>
        <Explanation>The College presents the Form 990 to its finance/ audit committee for review when it is ready. Depending on when the committee meets and the due date of the return, the Form 990 is either modified before it is filed or an amendment is filed for any changes required by the finance/ audit committee review.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>The College makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. To obtain copies, contact the business office and submit a request identfying the specific documents.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part XI</Identifier>
        <ReturnReference>5</ReturnReference>
        <Explanation>The College presents its changes in net assets or fund balances seperate from revenues and expenses. The balance is representative of gains or losses on investments during the fiscal year.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section B Line 12c Trustees are required to disclose at the next convening Board of Trustees meeting any conflicts of interest. Board members with a conflict of interest on a matter for vote must abstain from voting. The Colleges finance/ audit committee is responsible for ensuring adherence to the policy. Form 990 Part VI Section B Line 15a The Board of Trustees, based on predetermined areas of performance, evaluates the work of the President annually. The Boards Evaluation and Compensation Committee evaluates the performance. When additional compensation is deemed appropriate, a review of salaries at peer institutions is conducted to assist in arriving at a recommendation to the Executive Committee for approval. Form 990 Part VI Section B Line 15b Compensation for top officers of the College is at the discretion of the President. This discretion is based on 1 previous salary history and 2 market data from the CUPA survey published in the Chronicle of Higher Education. Form 990 Part VI Section B Line 11b The College presents the Form 990 to its finance/ audit committee for review when it is ready. Depending on when the committee meets and the due date of the return, the Form 990 is either modified before it is filed or an amendment is filed for any changes required by the finance/ audit committee review. Form 990 Part VI Section B Line 19 The College makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. To obtain copies, contact the business office and submit a request identfying the specific documents. Form 990 Part XI Line 5 The College presents its changes in net assets or fund balances seperate from revenues and expenses. The balance is representative of gains or losses on investments during the fiscal year.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R" softwareId="11000218" softwareVersion="2011.0.0">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Miles Law School</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>5500 Myron Massey Blvd</AddressLine1>
          <City>Fairfield</City>
          <State>AL</State>
          <ZIPCode>35064</ZIPCode>
        </AddressUS>
        <EIN>630829631</EIN>
        <PrimaryActivities>School</PrimaryActivities>
        <LegalDomicileState>AL</LegalDomicileState>
        <ExemptCodeSection>501c3</ExemptCodeSection>
        <PublicCharityStatus>2</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Miles College Community Development Corporation</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>4901 Lloyd Nolan Parkway</AddressLine1>
          <City>Birmingham</City>
          <State>AL</State>
          <ZIPCode>35064</ZIPCode>
        </AddressUS>
        <EIN>264379022</EIN>
        <PrimaryActivities>Development</PrimaryActivities>
        <LegalDomicileState>AL</LegalDomicileState>
        <ExemptCodeSection>501c3</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>Miles College</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</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>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>