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      <AuditCommitteeInd>true</AuditCommitteeInd>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Employee union dues and 401-K withhheld</Desc>
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    <IRS990ScheduleE documentId="IRS990ScheduleE-01" softwareId="22015534">
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        <FormAndLineReferenceDesc>Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Newspaper print, internet etc. Newspaper ads, internet etc.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Full time and part-time instructors pay rates are determined under the terms of the collective bargaining agreement.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The plan utilizes the modified cash basis of accounting except to provide for the capitalization of fixed assets and depreciation.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Part VII Section A item 1(a) compensation of officers, directors etc: Paul Gonzales only works one half of his hours representing this fund and one half representing another fund (20 hours for each fund). However, for purposes of form W-2 reporting, he is paid the entire wage amount from this fund. The other fund reimburses this fund for one half of his wages, payroll taxes, fringe benefits and other out of pocket costs which are reported in Part VIII line 2(c) statement of revenues- reimbursement of instructor costs.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
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</Return>
