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      <PreparerFirmName>
        <BusinessNameLine1Txt>Charles V Rouse Jr CPA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>10532 New Arden Way</AddressLine1Txt>
        <CityNm>Raleigh</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27613</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>Wilkerson College</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>WILK</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 735</AddressLine1Txt>
        <CityNm>Walnut Cove</CityNm>
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        <ZIPCd>27052</ZIPCd>
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      <PersonNm>W Charles Barrett</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2023-12-10</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
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        <PersonFirstNm>W Charles</PersonFirstNm>
        <PersonLastNm>Barrett</PersonLastNm>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Charles V Rouse Jr CPA</PreparerPersonNm>
      <PTIN>P01274030</PTIN>
      <PhoneNum>9196129228</PhoneNum>
      <PreparationDt>2023-12-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>wilkersoncollege.com</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="10">X</Organization501cInd>
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      <GrossReceiptsAmt>34500</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>34500</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>34500</TotalRevenueAmt>
      <OtherExpensesTotalAmt>48900</OtherExpensesTotalAmt>
      <TotalExpensesAmt>48900</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-14400</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>40739</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>26339</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40739</BOYAmt>
        <EOYAmt>26339</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>26339</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>40739</BOYAmt>
        <EOYAmt>26339</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Masonic Education</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The College is designed for Lodge officers to guide them in protocol and processes as they work their way toward becoming Masters of their Lodge. They had 52 graduates in 2023.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>48900</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>48900</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Larry B Thompson</PersonNm>
        <TitleTxt>Dean</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>P Shaun Bradshaw</PersonNm>
        <TitleTxt>Asst Dean</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>J Currie Pendleton</PersonNm>
        <TitleTxt>Dean of Academics</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael A Register</PersonNm>
        <TitleTxt>Dean of Admissions</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>W Charles Barrett</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Charles V Rouse Jr</PersonNm>
        <TitleTxt>Asst Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Homer T Dearmin</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>true</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>W Charles Barrett</PersonNm>
        <USAddress>
          <AddressLine1Txt>301 Kincaid Avenue</AddressLine1Txt>
          <CityNm>Wilson</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27893</ZIPCd>
        </USAddress>
        <PhoneNum>2522990482</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountOffice &amp; Postage 545Tuition Refunds 2,000Website 20Session Expenses - Hotels/Meals 41,870Insurance 795Student Exp - Supplies/Certificates 3,670</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Changes to governing documents Part V line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>Elected to change organization from a calendar year to a fiscal year August 1 to July 31. This return is purported to cover the period from January 1 through July 31 2023. A 990-N was previously filed for the calendar year 2022. The change to a fiscal year more closely follows the organizations natural class cycle where recruiting and deposits/tuitions are received in the Fall, and the sessions are in the Spring. All expenses for the annual sessions are completed by the end of July.</ExplanationTxt>
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