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        <BookValueAmt>24257</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>223936</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>197702</DepreciationAmt>
        <BookValueAmt>26234</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>98118</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID INCOME</Desc>
        <Amt>93864</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>1265</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>WESTAMERICA VISA PD</Desc>
        <Amt>104</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>95233</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc5">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>CROSSROADS CHRISTIAN DOES NOT DISCRIMINATE AND THE FACT IS AVAILABLE</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES RELATED TO CHRISTIAN EDUCATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>PLANT EXP: RENT 27,660 0 0 SUPPLIES: MARKETING 17,574 0 0 PROGRAM EXP: STUDENT ACTI 16,716 0 0 CONTRACT LABOR 15,025 0 0 ADMINISTRATION EXPENSES 0 12,160 0 UNIFORM/CLOTHING EXPENSE 4,737 0 0 CREDIT CARD PROCESSING FE 3,615 0 0 MISCELLANEOUS 2,897 0 0 ADMIN EXP: DUES &amp; MEMBERS 2,776 0 0 ADMIN EXP: COMPUTER MAINT 2,527 0 0 ADMIN EXP: PROFESSIONAL F 2,384 0 0 YEARBOOK EXPENSE 2,053 0 0 PLANT EXP: TELEPHONE 1,880 0 0 PROGRAM EXP: TESTING EXPE 1,874 0 0 SALES TAX 1,862 0 0 ADMIN EXP: ACSI CONVENTIO 0 1,841 0 PROGRAM EXP: PAYROLL EXP 1,312 0 0 PROGRAM EXP: ATHLETICS EX 1,256 0 0 ADMIN EXP: AWARDS/INCENTI 222 0 0 PLANT EXP: IMPROVEMENT-LI 207 0 0 ADMIN EXP: TRAVEL &amp; LODGI 172 0 0 PROGRAM EXP: CRUSADER CAR 108 0 0 ADMIN EXP: SUPPLIES - MED 46 0 0 PLANT EXP: IMPROVEMENTS 35 0 0 BANK SERVICE CHARGES 30 0 0 TAXES 28 0 0 LICENSES &amp; PERMITS 20 0 0 TOTAL 107,016 14,001 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>