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        <NamePerson>Mr W Frank Topping</NamePerson>
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        <OtherCompensation>0</OtherCompensation>
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        <NamePerson>Mr Ricky Lee</NamePerson>
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          </NameBusiness>
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          <AddressUS>
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            <City>Atlanta</City>
            <State>GA</State>
            <ZIPCode>30343</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Food Service Vendor</DescriptionOfServices>
        <Compensation>1214320</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Omega Janitorial</BusinessNameLine1>
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        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>P O Box 10325</AddressLine1>
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            <State>AL</State>
            <ZIPCode>35202</ZIPCode>
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        <DescriptionOfServices>Janitorial services</DescriptionOfServices>
        <Compensation>453492</Compensation>
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      <ContractorCompensation>
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          <AddressUS>
            <AddressLine1>12490 Collections Court</AddressLine1>
            <City>Chicago</City>
            <State>IL</State>
            <ZIPCode>60693</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>ACS Sewrvice</DescriptionOfServices>
        <Compensation>179274</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
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          <NameBusiness>
            <BusinessNameLine1>Cengage Learning</BusinessNameLine1>
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            <AddressLine1>PO Box 95999</AddressLine1>
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            <ZIPCode>60694</ZIPCode>
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        <Compensation>170995</Compensation>
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      <ContractorCompensation>
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          <NameBusiness>
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            <State>AL</State>
            <ZIPCode>35261</ZIPCode>
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        </AddressOfContractor>
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      <FeesForServicesLegal>
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      <FeesForServicesAccounting>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <InvestmentEarningsOrLosses>1668500</InvestmentEarningsOrLosses>
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        <EndOfYearBalance>2182071</EndOfYearBalance>
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        <EndOfYearBalance>2182071</EndOfYearBalance>
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      <CurrentYearMinus2Years>
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        <Depreciation>29649019</Depreciation>
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        <BookValue>2874064</BookValue>
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      <OtherLiabilities>
        <Description>Capital Lease Obligation</Description>
        <Amount>5142209</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>5142209</TotalOfAmounts>
      <TotalRevenue>29427790</TotalRevenue>
      <TotalExpenses>27042077</TotalExpenses>
      <ExcessOrDeficitForYear>2385713</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>1668500</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>1668500</TotalAdjustments>
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        <ReturnReference>4</ReturnReference>
        <Explanation>The endowment funds shown are considered permanently restricted. The College does not intend to use the funds.</Explanation>
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        <Identifier>X</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>The Colleges policy is to record a liability for any tax position taken that is beneficial to the College, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examinaiton. Management believes there are no such positions as of June 30, 2011 and 2010. Accordingly, no liability has been accrued.</Explanation>
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      <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>
      <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>
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      <Form990ScheduleEPartII>
        <Identifier>Part I</Identifier>
        <ReturnReference>6b</ReturnReference>
        <Explanation>The College has adequate staff in its other programs with eligibility guidelines to ensure compliance. The College also undergoes the required OMB Circular A-133 audit.</Explanation>
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    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="990I" softwareId="10000149" softwareVersion="2010.2.15">
      <RecordsMaintained>true</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Privately Funded Student Scholarships</TypeOfGrant>
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        <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 economic need. The Colleges financial aid staff monitors the eligibility guidelines to ensure compliance. The College also undegoes the required OMB Circular A-133 audit.</Explanation>
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    </IRS990ScheduleI>
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      <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>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>Dr George French</NamePerson>
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        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>12c</ReturnReference>
        <Explanation>Trustees are required to disclose at the next convening Board of Trustees meeting any conflict of interest. Board members with a conflict of interest with a matter for vote must abstain from voting. The Colleges 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>
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        <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>11a</ReturnReference>
        <Explanation>The College presents the Form 990 to its finance audit committee for review upon completion.</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 identifying the specific documents.</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 conflict of interest. Board members with a conflict of interest with a matter for vote must abstain from voting. The Colleges 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 11a The College presents the Form 990 to its finance audit committee for review upon completion. Form 990 Part VI 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 identifying the specific documents.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R" softwareId="10000149" softwareVersion="2010.2.15">
      <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>
        <DirectControllingEntityName>
          <BusinessNameLine1>Bus Name Not Applicable</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Miles College Community Development Corp</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>Bus Name Not Applicable</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>