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          <USAddress>
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      <ContractorCompensationGrp>
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      <ExpensesSubtotalAmt>403593676</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>90600068</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>90600068</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>494193744</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOTNOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES INCOME TAXES: EVERGLADES COLLEGE, INC. IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRS SEC 501(C)(3). ACCORDINGLY, THE UNIVERSITY IS TREATED AS TAX EXEMPT FOR THE PURPOSES OF THESE FINANCIAL STATEMENTS. THE ACCOUNTS OF THE UNIVERSITY ARE REFLECTED IN THE TAX RETURN OF EVERGLADES COLLEGE, INC. FOR TAX POSITIONS TAKEN BY THE UNIVERSITY IN A RETURN, THE UNIVERSITY APPLIES A MORE LIKELY THAN NOT THRESHOLD UNDER WHICH THE UNIVERSITY CONCLUDES A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED, ASSUMING THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION, TO CONTINUE TO RECOGNIZE THE BENEFIT. IN DETERMINING THE EXPOSURE TO INCOME TAXES, THE UNIVERSITY USES JUDGEMENT, REFLECTING ITS ESTIMATES AND ASSUMPTIONS, IN APPLYING THE MORE LIKELY THAN NOT THRESHOLD. TAX POSITIONS INCLUDE 1) A DECISION NOT TO FILE A RETURN, 2)AN ALLOCATION OF INCOME BETWEEN JURISDICTIONS, 3) THE CHARACTERIZATION OF INCOME OR A DECISION TO EXCLUDE REPORTING TAXABLE INCOME IN A TAX RETURN, 4) A DECISION TO CLASSIFY A TRANSACTION, ENTITY OR OTHER POSITION IN A TAX RETURN AS TAX EXEMPT AND 5) AN ENTITY'S STATUS, INCLUDING ITS STATUS AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. THE UNIVERSITY BELIEVES THAT IT WILL HAVE NO SIGNIFICANT LIABILITIES RESULTING FROM ITS TAX POSITIONS, AND ACCORDINGLY, NO INCOME OR EXCISE TAXES ARE REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF SCHOLARSHIPS 53,294,087</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED LOSSES 509,513</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF SCHOLARSHIPS 53,294,087 TAX BASIS AMORTIZATION 37,305,981</ExplanationTxt>
      </SupplementalInformationDetail>
    </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>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>LOCATED IN THE INSTITUTION'S CATALOG AND ON THE RESPECTIVE WEBSITES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FDLRS GRANT PROVIDES FUNDING FOR THE KEISER UNIVERSITY MULTIDISCIPLINARY CENTER (KUMDC) WHICH IS ONE OF SIX REGIONAL FLORIDA DIAGNOSTIC AND LEARNING RESOURCE SYSTEM (FDLRS)MULTIDISCIPLINARY CENTERS PROVIDING A RANGE OF SERVICES INCLUDING SCREENINGS, DIAGNOSTIC EVALUATIONS, ASSESSMENTS, AND MENTORING/COUNSELING SERVICES AND INTERVENTIONS FOR CHILDREN AND YOUTH AT RISK FOR OR WHO HAVE BEEN IDENTIFIED AS HAVING COMPLEX MEDICAL EDUCATIONAL, EMOTIONAL, OR BEHAVIORAL PROBLEMS, AND OTHER RISK FACTORS FOR POOR EDUCATIONAL OUTCOMES. KUMDC PROVIDES CONSULTATION, TECHNICAL ASSISTANCE, AND PRE-SERVICE AND IN-SERVICE TRAINING FOR TEACHERS, SCHOOL AND DISTRICT PERSONNEL, FAMILIES, HEALTHCARE PROFESSIONALS, UNIVERSITY STUDENTS AND FACULTY, AND COMMUNITY PROVIDERS WORKING WITH STUDENTS. THE GOAL OF THE KUMDC IS TO PREPARE STUDENTS WITH DISABILITIES ENROLLED IN PUBLIC K-12 PROGRAMS WITH HIGH ACADEMIC ACHIEVEMENT AND SUCCESSFUL POSTSECONDARY OUTCOMES.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>CHINA</RegionTxt>
        <EmployeeCnt>3</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>ACADEMIC STUDIES</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>387726</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>NICARAGUA</RegionTxt>
        <OfficesCnt>2</OfficesCnt>
        <EmployeeCnt>294</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>ACADEMIC STUDIES</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>9846260</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EL SALVADOR</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>2</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>STUDENT RECRUITMENT</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>N/A</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>85384</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>3</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>299</SubtotalEmployeesCnt>
      <TotalOfficeCnt>3</TotalOfficeCnt>
      <TotalEmployeeCnt>299</TotalEmployeeCnt>
      <SubtotalSpentAmt>10319370</SubtotalSpentAmt>
      <TotalSpentAmt>10319370</TotalSpentAmt>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>INSTITUTIONAL SCHOLARSHIP</TypeOfAssistanceTxt>
        <RegionTxt>NICARAGUA</RegionTxt>
        <RecipientCnt>526</RecipientCnt>
        <MannerOfCashDisbursementTxt>STUDENT CREDIT</MannerOfCashDisbursementTxt>
        <NonCashAssistanceAmt>3116175</NonCashAssistanceAmt>
        <DescriptionOfNonCashAsstTxt>EXPENSES</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>CHINA 387,726 0 NICARAGUA 9,846,260 0 EL SALVADOR 85,384 0</ExplanationTxt>
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    <IRS990ScheduleI documentId="RetDoc6">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ST ANDREWS PRESBYTERIAN COLLEGE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1700 DOGWOOD MILE</AddressLine1Txt>
          <CityNm>LAURINBURG</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28374</ZIPCd>
        </USAddress>
        <RecipientEIN>560530240</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>2215005</CashGrantAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>PROGRAMS/ADMIN</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WEBBER INTERNATIONAL UNIVERSITY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1201 NORTH SCENIC HWY</AddressLine1Txt>
          <CityNm>BABSON PARK</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33827</ZIPCd>
        </USAddress>
        <RecipientEIN>592139553</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>2085015</CashGrantAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>PROGRAMS/ADMIN</PurposeOfGrantTxt>
      </RecipientTable>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>INSTITUTIONAL SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>18982</RecipientCnt>
        <CashGrantAmt>322784</CashGrantAmt>
        <NonCashAssistanceAmt>49855128</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CREDIT POSTED</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <NonCashAssistanceDesc>TO STUDENT</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <NonCashAssistanceDesc>LEDGER CARD</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTION TRACKS THIS INFORMATION BY SOURCE IN ITS ENTERPRISE RESOURCE PLANNING SYSTEM.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ARTHUR KEISER</PersonNm>
        <TitleTxt>VP/CHANCELLOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>828400</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>2600</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>831000</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>PETER CROCITTO</PersonNm>
        <TitleTxt>VP/ASSIST SECY/COO</TitleTxt>
        <BaseCompensationFilingOrgAmt>684584</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>3842</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>688426</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOSEPH BERARDINELLI</PersonNm>
        <TitleTxt>TREAS/SR V CHANCELLO</TitleTxt>
        <BaseCompensationFilingOrgAmt>381721</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>13735</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>395456</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KRISTI MOLLIS</PersonNm>
        <TitleTxt>UNIVERSITY PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>424673</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>2342</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>427015</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOHN SITES</PersonNm>
        <TitleTxt>VICE CHANCELLOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>284535</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>16683</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>301218</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JAMES WALDMAN</PersonNm>
        <TitleTxt>GENERAL COUNSEL</TitleTxt>
        <BaseCompensationFilingOrgAmt>410962</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>2351</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>413313</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RHONDA FULLER</PersonNm>
        <TitleTxt>CAMPUS PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>359418</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>1887</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>361305</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TERI A SCHEFF-DEL VECCHIO</PersonNm>
        <TitleTxt>V CHANCELLOR ENROLL</TitleTxt>
        <BaseCompensationFilingOrgAmt>309501</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>432</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>309933</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>GARRETT VONK</PersonNm>
        <TitleTxt>CAMPUS PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>307674</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>2791</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>310465</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MICHELE MORGAN</PersonNm>
        <TitleTxt>CAMPUS PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>274541</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>2084</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>276625</TotalCompensationFilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I, LINE 1B - WRITTEN REIMBURSEMENT POLICY EXPLANATION: THE ORGANIZATION ALLOWS FIRST CLASS AND CHARTER TRAVEL WHEN COSTS ARE REASONABLE AND TIME CONTRAINTS EXIST. ALL TRAVEL IS REVIEWED PRIOR TO BOOKING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc8">
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        <BusinessName>
          <BusinessNameLine1Txt>KEISER SCHOOL INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>KEISER SCHOOOL INC</BusinessNameLine2Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>CHANCELLOR/VP OWNS %</RelationshipWithOrgTxt>
        <LoanPurposeTxt>PURCH OF NONCASH ASSETS KEISER SCHO</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>300000000</OriginalPrincipalAmt>
        <BalanceDueAmt>65209845</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>BAR EDUCATION INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>BAR EDUCATION INC</BusinessNameLine2Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>CHANCELLOR/VP OWNS %</RelationshipWithOrgTxt>
        <LoanPurposeTxt>EXPENSE ADVANCES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <BalanceDueAmt>69197</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>EVERGLADES MANAGEMENT INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>EVERGLADES MANAGEMENT INC</BusinessNameLine2Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>CHANBELLOR/VP OWNS %</RelationshipWithOrgTxt>
        <LoanPurposeTxt>TRAVEL EXPENSE</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <BalanceDueAmt>422</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
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      <TotalBalanceDueAmt>65279464</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>BAR EDUCATION INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>PUBLIC RELATIONS</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>BAR EDUCATION INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>ADMINISTRATIVE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>BAR EDUCATION INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>ONLINE REVENUE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>BAR EDUCATION INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>INTEREST CHARGES</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>EVERGLADES MANAGEMENT INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>CHARTER AIRCRAFT</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>HOLIDAY INN EXPRESS FORT LAUDERDAL</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>LODGING</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>KEISER COMMONS ASSOCIATES LTD</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>RENT ON TALLAHASSEE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>KEISER SCHOOL INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>NOTE INTEREST &amp; PRIN</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>METROPOLITAN 8 LLC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <TransactionDesc>RENT ON TALLAHASSEE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>SEE PART V FOR ADDITIONAL INFO</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>1 (A) BAR EDUCATION, INC (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 355,107 (D) PUBLIC RELATIONS (E) NO 2 (A) BAR EDUCATION, INC (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 150,000 (D) ADMINISTRATIVE SUPPORT (E) NO 3 (A) BAR EDUCATION, INC (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 282,830 (D) ONLINE REVENUE OWED (E) NO 4 (A) BAR EDUCATION, INC (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 4,580 (D) INTEREST CHARGE ON ADVANCES (E) NO 5 (A) EVERGLADES MANAGEMENT, INC (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 1,362,595 (D) PAID TO EMI FOR CHARTER AIRCRAFT AND OTHER TRAVEL (E) NO 6 (A) HOLIDAY INN EXPRESS FOR LAUDERDALE (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 380,403 (D) PAID TO HOLIDAY INN EXPRESS FOR LODGING (E) NO 7 (A) KEISER COMMONS ASSOCIATES LTD (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 808,970 (D) RENT PAID FOR TALLAHASSEE CAMPUS (E) NO 8 (A) KEISER SCHOOL, INC (B) CHANCELOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 9,790,155 PRINCIPAL 2,373,127 INTEREST (D) PAYMENTS MADE ON NOTE PAYABLE KEISER SCHOOL, INC. (E) NO 9 (A) METROPOLITAN 8, LLC (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 362,346 (D) RENT PAID FOR TALLAHASSEE CAMPUS (E) NO 10 (A) NINETEEN HUNDRED BUILDING ASSOCIATES, LTD (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 2,143,434 (D) RENT PAID FOR OFFICE OF THE CHANCELLOR AND ONLINE CAMPUS (E) NO 11 (A) SPECTRUM 1500 BUILDING ASSOCIATES (B) CHANCELLOR / VICE PRESIDENT HAS AN OWNERSHIP INTEREST (C) 3,038,762 (D) RENT PAID FOR FORT LAUDERDALE CAMPUS (E) NO 12 (A) KEISER COMPUTERS (B) OWNED BY FAMILY MEMBER OF CHANCELLOR (C) 68,148 (D) AMOUNT PAID FOR PAPERLESS FILING SYSTEM CONVERSION (E) NO 13 (A) BEST ROOFING (B) OWNED BY A TRUSTEE (C) 3,354 (D) AMOUNT PAID FOR REPAIR SERVICES (E) NO 14 (A) THE KEISER-MILLS FOUNDATION (B) CHAIRPERSON IS IMMEDIATE FAMILY MEMBER OF CHANCELLOR (C) 24,000 (D) SCHOLARSHIP DONATION GRANTED FROM THE KEISER MILLS FOUNDATION (E) NO 15 (A) KEISER LEGAL, PLLC (B) CHAIRPERSON IS IMMEDIATE FAMILY MEMBER OF CHANCELLOR (C) 9,287 (D) LEGAL SERVICES (E) NO</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc9">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>MEDICAL EQUIP</Desc>
        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>38279</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc10">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>KEISER UNIVERSITY &amp; EVERGLADES UNIV</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>KEISER UNIVERSITY AND EVERGLADES UNIVERSITY ARE REGIONALLY ACCREDITED PRIVATE CAREER UNIVERSITIES THAT PROVIDE EDUCATIONAL PROGRAMS AT THE UNDERGRADUATE AND GRADUATE LEVELS FOR A DIVERSE STUDENT BODY IN TRADITIONAL, NONTRADITIONAL AND ONLINE DELIVERYFORMATS. THE MAIN CAMPUS IS LOCATED IN FORT LAUDERDALE, WITH CAMPUSES LOCATED THROUGHOUT THE STATE OF FLORIDA AND INTERNATIONALLY. THROUGH QUALITY TEACHING, LEARNING AND RESEARCH, THE UNIVERSITY IS COMMITTED TO PROVIDE STUDENTS WITH OPPORTUNITIES TO DEVELOP THE KNOWLEDGE, UNDERSTANDING AND SKILLS NECESSARY FOR SUCCESSFUL EMPLOYMENT. COMMITTED TO A "STUDENTS FIRST" PHILOSOPHY, KEISER UNIVERSITY PREPARES GRADUATES FOR CAREERS IN BUSINESS, CRIMINAL JUSTICE, HEALTH CARE, TECHNOLOGY, HOSPITALITY, EDUCATION AND CAREER-FOCUSED STUDIES. THE MISSION OF EVERGLADES UNIVERSITY IS TO PROVIDE QUALITY EDUCATION TO ADULT LEARNERS OF DIVERSE BACKGROUNDS IN A COLLABORATIVE ENVIRONMENT WHERE EACH INDIVIDUAL HAS THE OPPORTUNITY TO ACHIEVE PERSONAL GROWTH. THE UNIVERSITY SEEKS TO ACCOMPLISH ITS MISSION BY COMBINING SMALL CLASS SIZES AND INNOVATIVE PROGRAMS WITH TRADITIONAL ACADEMIC VALUES. THE UNIVERSITY SUPPORTS THE ACADEMIC ENDEAVOR THROUGH RESEARCH, SCHOLARLY CONTRIBUTION, AND SERVICE TO DELIVER GRADUATE AND UNDERGRADUATE PROGRAMS ON CAMPUS AND ONLINE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>EVERGLADES COLLEGE INC PARTICIPATES IN A PROFESSIONAL EMPLOYER ORGANIZATION IN 2018, EVERGLADES COLLEGE HAD 3,764 PARTICIPANTS IN THE PEO WHICH IS RESPONSIBLE FOR REPORTING ON ALL W-2'S AND THE W-3 FOR THE COLLEGE. THE NAME OF THE PROFESSIONAL EMPLOYER ORGANIZATION IS OASIS OUTSOURCING. FORM 990, PART III, LINE 2 NEW PROGRAMS ADDED IN 2018: 1. BS ANIMATION AND GAME DESIGN 2. BA CINEMATIC ARTS 3. MS NURSE ANESTHESIA 4. DNAP NURSE ANESTHESIA 5. BA PUBLIC ADMINISTRATION-SPECIALIZATIONS IN POLITICS, COMMUNICATION STUDIES, AND EMERGENCY MANAGEMENT. EXISTING PROGRAMS OFFERED IN NEW LANGUAGE IN 2018 1. PHD EDUCATIONAL LEADERSHIP (SPANISH) 2. MSED EDUCATIONAL LEADERSHIP (SPANISH) FORM 990, PART III, LINE 3 DISCONTINUED PROGRAMS IN 2018 1. AS HEALTH INFORMATION MANAGEMENT 2. BS PUBLIC SAFETY ADMINISTRATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART V, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>NICARAGUA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE BOARD, PRESIDENT , VICE PRESIDENT, TREASURER AND LEGAL COUNSEL PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE QUESTIONED ON POTENTIAL CONFLICTS OF INTEREST. THIS REVIEW IS PERFORMED BY THE OFFICE OF THE CHANCELLOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TOP OFFICIALS'S COMPENSATION IS DISCUSSED AND APPROVED ANNUALLY WITH THE COMPENSATION COMMITTEE. THERE ARE APPROVED SALARY RANGES FOR BOTH POSITIONS AS WELL AS AN ANNUAL REVIEW PROCESS. THE BOARD APPROVES THE SALARY RANGES EACH YEAR USING COMPARABLE SALARY DATA IN ITS REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE APPROVED SALARY RANGES FOR ALL POSITIONS AS WELL AS AN ANNUAL REVIEW PROCESS. THE BOARD APPROVES THE SALARY RANGES EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST, THE FINANCIAL INFORMATION IS AVAILABLE UNDER THE SUNSHINE LAWS OF THE STATE OF FLORIDA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>