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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
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    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTS FOR LEARNING'S STAFF SUBMITS THE COMPLETED 990 TO THE FINANCE COMMITTEE FOR REVIEW. THE COMMITTEE MEMBERS INDIVIDUALLY REVIEW THE 990 FOR ACCURACY AND MAY ASK STAFF QUESTIONS AND REQUEST CLARIFICATION ON ANY ITEM. IF THERE ARE ANY CHANGES OR CORRECTIONS, THE INDIVIDUAL COMMITTEE MEMBER SUBMITS THEM TO THE STAFF FOR INCLUSION. ONCE THE COMMITTEE FULLY REVIEWS THE 990, THE STAFF SENDS IT TO THE FULL BOARD FOR FINAL REVIEW BEFORE SUBMITTING TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND/OR MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. OFFICERS, DIRECTORS AND KEY EMPLOYEES SIGN AN AGREEMENT TO REPORT PROMPTLY ANY SITUATION THAT MIGHT INVOLVE OR APPEAR TO INVOLVE A POTENTIAL CONFLICT OF INTEREST. EACH YEAR, THE EXECUTIVE DIRECTOR, UPON ENTERING INTO NEW AGREEMENTS, PROVIDES OFFICERS, DIRECTORS AND KEY EMPLOYEES THE OPPORTUNITY TO DISCLOSE CONFLICT OF INTEREST. IN ADDITION, THE EXECUTIVE DIRECTOR PERIODICALLY CHECKS IN WITH THE OFFICERS AND DIRECTORS TO CONFIRM THAT THEIR STATUS HAS NOT CHANGED. FURTHERMORE, THESE PERIODIC REVIEWS AT A MINIMUM INCLUDE: A) WHETHER COMPENSATION IS REASONABLE AND BASED ON COMPETENT SURVEY INFORMATION. B) WHETHER PARTNERSHIP OR JOINT VENTURE CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER THE CORPORATION'S CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS CONDUCT EXTENSIVE RESEARCH THROUGH ON-DEMAND HUMAN RESOURCE SOFTWARE THAT COMPARES SALARY, BENEFITS, RESPONSIBILITIES AND MARKET DEMAND. IN ADDITION, COMPENSATION FOR POSITIONS AT LIKE INSTITUTIONS IS ALSO RESEARCHED. FINAL COMPENSATION IS BASED ON RESEARCH FINDINGS. THE EXECUTIVE DIRECTOR REVIEWS, SETS AND APPROVES THE COMPENSATION FOR ALL EMPLOYEES. THE BOARD OF DIRECTORS REVIEWS, SETS AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS CONDUCT EXTENSIVE RESEARCH THROUGH ON-DEMAND HUMAN RESOURCE SOFTWARE THAT COMPARES SALARY, BENEFITS, RESPONSIBILITIES AND MARKET DEMAND. IN ADDITION, COMPENSATION FOR POSITIONS AT LIKE INSTITUTIONS IS ALSO RESEARCHED. FINAL COMPENSATION IS BASED ON RESEARCH FINDINGS. THE EXECUTIVE DIRECTOR REVIEWS, SETS AND APPROVES THE COMPENSATION FOR ALL EMPLOYEES. THE BOARD OF DIRECTORS REVIEWS, SETS AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AS ARTS FOR LEARNING RECEIVES PUBLIC FUNDING, ARTS FOR LEARNING'S ORGANIZATIONAL, BUSINESS AND FINANCIAL RECORDS ARE CONSIDERED PUBLIC RECORD. PUBLIC RECORDS INCLUDE ANY INFORMATION ARTS FOR LEARNING HOLDS ON BEHALF OF ANY GOVERNMENTAL AGENCY. RECORDS EXEMPT FROM THIS CLASSIFICATION INCLUDE AGENCY PERSONNEL INFORMATION, SUCH AS SOCIAL SECURITY NUMBERS AND MEDICAL INFORMATION. ARTS FOR LEARNING SHALL PERMIT PUBLIC RECORDS TO BE INSPECTED AND COPIED BY ANY PERSON DESIRING TO DO SO AT ANY REASONABLE TIME, UNDER REASONABLE CONDITIONS AND UNDER THE SUPERVISION OF AN ARTS FOR LEARNING EMPLOYEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>INSTRUCTORS/ARTISTS 558,544 50 0 PROFESSIONAL FEES 2,600 84,364 0 PROGRAM SPECIALISTS &amp; TUTORS 20,743 0 0 TRAINING FACILITATORS 30,752 1,706 0 ORIENTATION &amp; PLANNING FEES 22,265 0 0 TEMPORARY LABOR 0 3,041 0 TOTAL 634,904 89,161 0</ExplanationTxt>
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</Return>