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        <RelatedOrExemptFuncIncomeAmt>48377</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>8671</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8671</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueTotalAmt>8671</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>16371619</TotalRevenueColumnAmt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>417855</ExclusionAmt>
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      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>20000</TotalAmt>
        <ProgramServicesAmt>20000</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>1431226</ProgramServicesAmt>
        <ManagementAndGeneralAmt>75328</ManagementAndGeneralAmt>
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      <CompDisqualPersonsGrp>
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        <ProgramServicesAmt>4900802</ProgramServicesAmt>
        <ManagementAndGeneralAmt>257937</ManagementAndGeneralAmt>
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      <PensionPlanContributionsGrp>
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        <ProgramServicesAmt>116577</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6136</ManagementAndGeneralAmt>
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      <OtherEmployeeBenefitsGrp>
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        <ManagementAndGeneralAmt>26148</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>419992</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22105</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>152899</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56957</ManagementAndGeneralAmt>
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      <FeesForServicesLegalGrp>
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        <ManagementAndGeneralAmt>58908</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
        <TotalAmt>88301</TotalAmt>
        <ManagementAndGeneralAmt>88301</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>9738</TotalAmt>
        <ProgramServicesAmt>9738</ProgramServicesAmt>
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      <FeesForSrvcInvstMgmntFeesGrp>
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        <ManagementAndGeneralAmt>90708</ManagementAndGeneralAmt>
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        <TotalAmt>67033</TotalAmt>
        <ProgramServicesAmt>67033</ProgramServicesAmt>
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      <AdvertisingGrp>
        <TotalAmt>956933</TotalAmt>
        <ProgramServicesAmt>956933</ProgramServicesAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>26109</TotalAmt>
        <ProgramServicesAmt>26109</ProgramServicesAmt>
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      <InformationTechnologyGrp>
        <TotalAmt>462034</TotalAmt>
        <ProgramServicesAmt>462034</ProgramServicesAmt>
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      <OccupancyGrp>
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        <ProgramServicesAmt>1227581</ProgramServicesAmt>
        <ManagementAndGeneralAmt>64610</ManagementAndGeneralAmt>
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        <TotalAmt>160816</TotalAmt>
        <ProgramServicesAmt>160816</ProgramServicesAmt>
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        <TotalAmt>74548</TotalAmt>
        <ManagementAndGeneralAmt>74548</ManagementAndGeneralAmt>
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        <TotalAmt>539392</TotalAmt>
        <ManagementAndGeneralAmt>539392</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>IMPAIRMENT OF ASSETS</Desc>
        <TotalAmt>850000</TotalAmt>
        <ProgramServicesAmt>850000</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>SUPPLIES AND MATERIALS</Desc>
        <TotalAmt>754135</TotalAmt>
        <ProgramServicesAmt>752006</ProgramServicesAmt>
        <FundraisingAmt>2129</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>CONSULTING FEES</Desc>
        <TotalAmt>150711</TotalAmt>
        <ProgramServicesAmt>150711</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>SAFETY, DEVELOPMENT, &amp;</Desc>
        <TotalAmt>98799</TotalAmt>
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        <FundraisingAmt>10719</FundraisingAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>82211</TotalAmt>
        <ProgramServicesAmt>4977</ProgramServicesAmt>
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        <TotalAmt>14725460</TotalAmt>
        <ProgramServicesAmt>13254700</ProgramServicesAmt>
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        <FundraisingAmt>12848</FundraisingAmt>
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        <EOYAmt>367308</EOYAmt>
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        <EOYAmt>10522835</EOYAmt>
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        <EOYAmt>2060725</EOYAmt>
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        <EOYAmt>6179908</EOYAmt>
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        <EOYAmt>11735376</EOYAmt>
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        <EOYAmt>20386237</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>96876</BOYAmt>
        <EOYAmt>85213</EOYAmt>
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        <BOYAmt>18667331</BOYAmt>
        <EOYAmt>20471450</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>31069333</BOYAmt>
        <EOYAmt>32206826</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>1646159</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>157960</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>1</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <PaidStaffOrManagementInd>0</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>0</MediaAdvertisementsInd>
      <MailingsMembersInd>0</MailingsMembersInd>
      <PublicationsOrBroadcastInd>0</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>0</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>0</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>0</RalliesDemonstrationsInd>
      <OtherActivitiesInd>1</OtherActivitiesInd>
      <OtherActivitiesAmt>9738</OtherActivitiesAmt>
      <TotalLobbyingExpendituresAmt>9738</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>0</NotDescribedSection501c3Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II-B, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>PIA ENGAGES CONSULTING FIRMS WHO WORK WITH APPROPRIATE ELECTED OFFICIALS, EXECUTIVE AGENCIES, AND OTHER GOVERNMENT OFFICIALS AT THE FEDERAL, STATE, AND LOCAL LEVELS TO ACHIEVE THE GOALS OF PIA FOR POLICY INITIATIVES AND FUNDING OPPORTUNITIES. THE CONSULTING FIRMS WORK TO FACILITATE MEETINGS, EVENTS, AND OTHER ENGAGEMENT IN FURTHERANCE OF THE INTERESTS OF PIA. NO PART OF PIA'S ENGAGEMENT WITH THIS CONSULTING FIRM INVOLVES ANY ATTEMPT TO INFLUENCE THE AMOUNT AND TO WHOM GOVERNMENT GRANTS ARE AWARDED. ADDITIONALLY, THROUGH A DILIGENT PROCESS OF NEEDS IDENTIFICATION, THE CONSULTING FIRMS RESEARCH AVAILABLE FEDERAL AND STATE GOVERNMENT GRANT OPPORTUNITIES TO ALIGN WITH THE GOALS OF PIA, INCLUDING MATCHING FUNDS' RESTRICTIONS AND LIMITS. ONCE APPROPRIATE PROGRAMS ARE IDENTIFIED, THE CONSULTING FIRMS WORK WITH PIA TO DRAFT STRONG APPLICATIONS FOR THE PROGRAMS AND SUBMIT SAID APPLICATIONS TO FUNDING AGENCIES. IF AWARDED, THE CONSULTING FIRM ASSISTS IN GRANT ADMINISTRATION, INCLUDING COMPLETION OF FOLLOW-UP DOCUMENTATION AND FULFILLMENT OF CLOSE-OUT REPORTING REQUIREMENTS.</ExplanationTxt>
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        <DepreciationAmt>5046603</DepreciationAmt>
        <BookValueAmt>5587087</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>5467265</DepreciationAmt>
        <BookValueAmt>4231065</BookValueAmt>
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      <OtherLandBuildingsGrp>
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        <DepreciationAmt>374020</DepreciationAmt>
        <BookValueAmt>704683</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>10522835</TotalBookValueLandBuildingsAmt>
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        <BookValueAmt>5549483</BookValueAmt>
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      <TotalBookValueOtherAssetsAmt>5549483</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LEASE LIABILITIES</Desc>
        <Amt>6179908</Amt>
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      <TotalLiabilityAmt>6179908</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>16940598</TotalRevEtcAuditedFinclStmtAmt>
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      <RevenueNotReportedAmt>588979</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>16351619</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>20000</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>20000</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>16371619</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>15136479</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>431019</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>431019</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>14705460</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>20000</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>20000</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>14725460</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COGS (OFFSET AGAINST BOOKSTORE REVENUE) 431,019.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS PREVIOUSLY NETTED AGAINST REVENUE 20,000.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COGS (OFFSET AGAINST BOOKSTORE REVENUE) 431,019.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS PREVIOUSLY NETTED AGAINST REVENUE 20,000.</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
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      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
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      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
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        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PITTSBURGH INSTITUTE OF AERONAUTICS ADMITS STUDENTS OF ANY RACE, COLOR, SEX, NATIONAL ORIGIN OR HANDICAP. PIA DOES NOT DISCRIMINATE IN ANY WAY, SHAPE OR FORM. PIA HAS PLACED THEIR NONDISCRIMINATION POLICY ON THEIR WEBSITE AT WWW.PIA.EDU/ADMISSIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PITTSBURGH INSTITUTE OF AERONAUTICS PARTICIPATES IN FEDERAL STUDENT FINANCIAL AID PROGRAMS ADMINISTERED BY THE US DEPARTMENT OF EDUCATION.</ExplanationTxt>
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        <CharitableContriEvent1Amt>12475</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>11110</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>3380</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>7680</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>50</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>23585</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>12475</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>11110</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3380</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>7680</EntertainmentTotalEventsAmt>
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        <DirectExpenseSummaryEventsAmt>11110</DirectExpenseSummaryEventsAmt>
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        <CashGrantAmt>20000</CashGrantAmt>
        <ValuationMethodUsedDesc>FMV (CASH)</ValuationMethodUsedDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 2 &amp; PART III COLUMN B</FormAndLineReferenceDesc>
        <ExplanationTxt>IN THE 2024 TAX YEAR, 10 STUDENTS RECEIVED SCHOLARSHIPS OF $2,000 EACH. THESE SCHOLARSHIPS ARE APPLIED DIRECTLY TO THE STUDENTS' ACCOUNT LEDGER, SO THERE IS NO NEED TO MONITOR THEIR USE BY THE STUDENTS. ELIGIBILITY: FULL-TIME STUDENTS ENROLLED IN THEIR SECOND TERM OF STUDY OR LATER IN AN ASSOCIATE IN SPECIALIZED TECHNOLOGY DEGREE PROGRAM OR AVIATION MAINTENANCE PROGRAM AT PITTSBURGH INSTITUTE OF AERONAUTICS OR ONE OF ITS BRANCH CAMPUSES. EVALUATION OF APPLICATIONS: ONLY APPLICATIONS RECEIVED BY THE DEADLINE WILL BE CONSIDERED. ELIGIBLE APPLICATIONS ARE EVALUATED BY THE SCHOLARSHIP SELECTION COMMITTEE ON THE BASIS OF ACADEMIC AND ATTENDANCE RECORD, COMPLETENESS AND PRESENTATION OF THE APPLICATION, LEVEL OF INVOLVEMENT IN SCHOOL/WORK/EXTRACURRICULAR ACTIVITIES, AND OVERALL QUALITY OF THE SHORT ESSAYS. AN APPROPRIATE NUMBER OF SCHOLARSHIP FINALISTS WILL BE CHOSEN BY THE SCHOLARSHIP SELECTION COMMITTEE, BASED ON THE RESULTS OF THE APPLICATION EVALUATION PROCESS, AND THE NUMBER OF AWARDS AVAILABLE.</ExplanationTxt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>STEVEN SABOLD</PersonNm>
        <TitleTxt>TREASURER/VP OF OPERATIONS</TitleTxt>
        <BaseCompensationFilingOrgAmt>166442</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>28090</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>194532</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JANA GRAHAM</PersonNm>
        <TitleTxt>CHAIRPERSON/DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>134718</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>17872</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>152590</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ELECTS A COMPENSATION COMMITTEE OF INDEPENDENT BOARD MEMBERS WHO, ON A TRI-ANNUAL BASIS, WORK WITH AN OUTSIDE CONSULTANT OR FIRM TO DETERMINE COMPENSATION. THE COMMITTEE AGREES TO THE BOUNDARIES SUGGESTED BY THE CONSULTANT AT THAT TIME. THE COMMITTEE ALSO MEETS AS NEEDED THROUGHOUT THE YEAR TO DISCUSS ANY CHANGES TO COMPENSATION BASED ON RECOMMENDATIONS FROM MANAGEMENT AND SALARY RESEARCH DATA AVAILABLE. THE RECOMMENDATIONS FOR COMPENSATION ARE VOTED ON BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <BoatsAndPlanesGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>810290</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV EVAL (INSURANCE)</MethodOfDeterminingRevenuesTxt>
      </BoatsAndPlanesGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>ONE SET OF NOSE AND LANDING GEARS AND TWO HELICOPTERS, AS DETAILED IN SCHEDULE B, ALL OF WHICH ARE USED IN THE ORGANIZATIONS'S EDUCATIONAL PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE JOHN GRAHAM II IRREVOCABLE TRUST HOLDS THE STOCK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE STOCKHOLDER, THE JOHN GRAHAM II IRREVOCABLE TRUST, HAS THE ABILITY TO APPOINT AND REMOVE DIRECTORS TO AND FROM PIA'S BOARD OF DIRECTORS. THIS AUTHORITY IS RECOGNIZED IN THE ORGANIZATION'S BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S PRESIDENT/CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REQUIRES OFFICERS, DIRECTORS, AND EMPLOYEES TO REPORT ANY CONFLICT OF INTERESTS WHEN THEY ARISE AND REQUIRES COVERED INDIVIDUALS TO EVALUATE THE EXISTENCE OF POTENTIAL CONFLICTS ON A REGULAR BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ELECTS A COMPENSATION COMMITTEE OF INDEPENDENT BOARD MEMBERS WHO, ON A TRI-ANNUAL BASIS, WORK WITH AN OUTSIDE CONSULTANT OR FIRM TO DETERMINE COMPENSATION. THE COMMITTEE AGREES TO THE BOUNDARIES SUGGESTED BY THE CONSULTANT AT THAT TIME. THE COMMITTEE ALSO MEETS AS NEEDED THROUGHOUT THE YEAR TO DISCUSS ANY CHANGES TO COMPENSATION BASED ON RECOMMENDATIONS FROM MANAGEMENT AND SALARY RESEARCH DATA AVAILABLE. THE RECOMMENDATIONS FOR COMPENSATION ARE VOTED ON BY THE BOARD. SIMILARLY, THE CEO/PRESIDENT SUGGESTS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR OF ACADEMIC AND STUDENT AFFAIRS AS WELL AS THE VP OF OPERATIONS TO THE BOARD OF DIRECTORS. THE BOARD THEN VOTES ON THEIR COMPENSATION AS WELL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X, LINE 10A, 10B AND 10C</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION UNDER REGULATION 1.263(A)-1(F): THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION TO ALL QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>