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        <ReturnReference>FORM 990, PART IX, LINE 24E</ReturnReference>
        <Explanation>PUBLIC RELATIONS 28,520 LEGAL &amp; PROFESSIONAL FEES 25,253 DORMITORY 19,483 AUTO 14,302 ADVERTISING 13,434 BANK CHARGES 9,213 TELEPHONE 9,021 PENALTIES 7,703 OFFICE SUPPLIES 3,761 REIMBURSEMENT 3,450 MEALS AND ENTERTAINMENT 511</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>