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      </GainOrLoss>
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      </GrantsToDomesticIndividuals>
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        <Total>83194</Total>
        <ProgramServices>83194</ProgramServices>
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        <Total>5118931</Total>
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      <OtherEmployeeBenefits>
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        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>543903</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
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        <ProgramServices>195196</ProgramServices>
        <ManagementAndGeneral>82542</ManagementAndGeneral>
        <Fundraising>12523</Fundraising>
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      <FeesForServicesManagement>
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        <ManagementAndGeneral>167657</ManagementAndGeneral>
        <Fundraising>750</Fundraising>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>647</Total>
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        <ManagementAndGeneral>647</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
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        <ManagementAndGeneral>54321</ManagementAndGeneral>
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      <FeesForServicesProfFundraising>
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        <Fundraising>36000</Fundraising>
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        <ProgramServices>508593</ProgramServices>
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        <Fundraising>9847</Fundraising>
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        <ManagementAndGeneral>42598</ManagementAndGeneral>
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        <ProgramServices>120972</ProgramServices>
        <ManagementAndGeneral>358159</ManagementAndGeneral>
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        <ManagementAndGeneral>1358</ManagementAndGeneral>
        <Fundraising>42273</Fundraising>
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        <ManagementAndGeneral>1962651</ManagementAndGeneral>
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        <Description>Continued Education</Description>
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      <OtherExpenses>
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      <OtherExpenses>
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        <ManagementAndGeneral>32789</ManagementAndGeneral>
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      <OtherExpenses>
        <Description>Program activities</Description>
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        <ProgramServices>416942</ProgramServices>
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        <Fundraising>0</Fundraising>
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      <LoansFromOfficersDirectors>
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      <TotalLiabilities>
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      <FollowSFAS117>X</FollowSFAS117>
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      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
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        <EndOfYearBalance>2480239</EndOfYearBalance>
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      <OtherLiabilities>
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        <Description>STUDENT DEPOSITS</Description>
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      <OtherLiabilities>
        <Description>ACCRUED INTEREST</Description>
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        <Explanation>includes the reference to our Christian heritage which the display provides further historical details.</Explanation>
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        <Explanation>INCLUDES THE REFERENCE TO OUR CHRISTIAN HERITAGE WHICH THE DISPLAY PROVIDES FURTHER HISTORICAL DETAILS.</Explanation>
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        <OriginalPrincipalAmount>50000</OriginalPrincipalAmount>
        <BalanceDue>50000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>false</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>DICK STEPHENS</NamePerson>
        <PurposeOfLoan>BENEFIT OF COLLEGE</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>50000</OriginalPrincipalAmount>
        <BalanceDue>50000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>false</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>ART POPE</NamePerson>
        <PurposeOfLoan>BENEFIT OF COLLEGE</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>100000</OriginalPrincipalAmount>
        <BalanceDue>100000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>false</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>377990</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>CAYE RANDOLPH</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>WIFE OF BOARD CHAIR</Relationship>
        <AmountOfTransaction>22478</AmountOfTransaction>
        <DescriptionOfTransaction>Consulting/teaching</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>DUANE HARRISON</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>BOARD MEMBER</Relationship>
        <AmountOfTransaction>2683</AmountOfTransaction>
        <DescriptionOfTransaction>Printing services</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000010" softwareId="09000048">
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 3</Identifier>
        <Explanation>The CFO position is performed by an independant contractor.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11A</Identifier>
        <Explanation>The 990 is reviewed by the Chairman of the Board prior to being filed</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>Annual disclosure is required and reviewed at the board level.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>Requests for information would be reviewed and made available upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>An independant contractor has done comparability studies by</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>comparable positions/organizations of same size.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="00000011" softwareId="09000048">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ROCHESTER COLLEGE FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>800 W AVON RD</AddressLine1>
          <City>ROCHESTER HILLS</City>
          <State>MI</State>
          <ZIPCode>48307</ZIPCode>
        </AddressUS>
        <EIN>262801874</EIN>
        <PrimaryActivities>FUNDRAISING</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>503 c3</ExemptCodeSection>
        <PublicCharityStatus>Foundation</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>INTERLOCKING BOARD</BusinessNameLine1>
        </DirectControllingEntityName>
      </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>