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    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
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      <OtherLiabilities>
        <Description>DUE TO RELATED PARTY</Description>
        <Amount>147279</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO RELATED PARTY-POST RETIREMENT BENEFIT OBLIGATION</Description>
        <Amount>241204</Amount>
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      <TotalOfAmounts>388483</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>1109728</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>1109728</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>1109728</TotalRevenuePerForm990>
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      <TotalExpensesPerForm990>871142</TotalExpensesPerForm990>
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        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X, LINE 2:</ReturnReference>
        <Explanation>MANAGEMENT DOES NOT BELIEVE THAT THE ORGANIZATION HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AT JUNE 30, 2013; HOWEVER, THE ORGANIZATION'S TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2012, 2011 AND 2010 ARE STILL AVAILABLE FOR EXAMINATION BY RELEVANT TAXING AUTHORITIES.</Explanation>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION HAS 7 MEMBER STATES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE 990 IS PRESENTED TO THE BOARD FOR APPROVAL AT THE ANNUAL BOARD MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE CONFLICT OF INTEREST POLICY IS DISCUSSED DURING THE ANNUAL BOARD MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>#7: THE BOARD OF TRUSTEES EVALUATES THE EXECUTIVE DIRECTOR AND DETERMINES ANNUAL COMPENSATION. #8: THE PRESIDENT OF THE ORGANIZATION DETERMINES THE SALARIES OF KEY EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>A WRITTEN OR ELECTRONIC COPY OF THE FORM 990 OR GOVERNING DOCUMENTS IS PROVIDED UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THERE HAS BEEN NO CHANGE TO THIS PROCESS.</Explanation>
      </GeneralExplanation>
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        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1866 SOUTHERN LANE</AddressLine1>
          <City>DECATUR</City>
          <State>GA</State>
          <ZIPCode>30033</ZIPCode>
        </AddressUS>
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        <PrimaryActivities>SCHOOL ACCREDITATION &amp; IMPROVEMENT</PrimaryActivities>
        <LegalDomicileState>GA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS - COC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1866 SOUTHERN LANE</AddressLine1>
          <City>DECATUR</City>
          <State>GA</State>
          <ZIPCode>30033</ZIPCode>
        </AddressUS>
        <EIN>320261810</EIN>
        <PrimaryActivities>SCHOOL ACCREDITATION &amp; IMPROVEMENT</PrimaryActivities>
        <LegalDomicileState>GA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
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      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>1</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
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      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
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        <NameOfOtherOrganization>
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        <MethodOfAmtDetermination>BOOK VALUE</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
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        <TransactionType>E</TransactionType>
        <AmountInvolved>147279</AmountInvolved>
        <MethodOfAmtDetermination>BOOK VALUE</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
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        </NameOfOtherOrganization>
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        <MethodOfAmtDetermination>ACTUAL AMOUNT</MethodOfAmtDetermination>
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