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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <BookValueAmt>2648877</BookValueAmt>
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      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>7804884</TotalBookValueLandBuildingsAmt>
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        <Amt>202552</Amt>
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        <Desc>DEBT FORGIVENESS</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART V, LINES 2A AND 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR PAYROLL PROCESSING. ALL PAYROLL RETURNS ARE FILED UNDER THE PEO'S FEDERAL IDENTIFICATION NUMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS TWO CLASSES OF MEMBERS, CLASS A AND CLASS B. THE CLASS A MEMBERS SHALL BE THE SAME PERSONS AS THE MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION. THE CLASS A MEMBERS ARE THE ONLY MEMBERS OF THE CORPORATION WITH VOTING RIGHTS. THE CLASS A MEMBERS SHALL EXERCISE THOSE VOTING RIGHTS IN THEIR CAPACITIES AS DIRECTORS OF THE CORPORATION RATHER THAN AS MEMBERS. THE QUALIFICATIONS FOR, AND MANNER OF SELECTION OF CLASS A MEMBERS ARE GOVERNED BY THE PROVISIONS OF THESE BYLAWS RELATING TO THE QUALIFICATIONS FOR, AND MANNER OF SELECTION OF DIRECTORS, AND THE POWERS AND RESPONSIBILITIES OF CLASS A MEMBERS ARE GOVERNED BY THE PROVISIONS OF THESE BYLAWS RELATING TO THE POWER AND RESPONSIBILITIES OF DIRECTORS. THE CLASS B MEMBERS OF THE CORPORATION SHALL CONSIST OF ALL MEMBERS OF PHI SIGMA SIGMA, INC. (THE "FRATERNITY") WHO ARE NOT CLASS A MEMBERS OF THE CORPORATION. CLASS B MEMBERS SHALL HAVE NO VOTING RIGHTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PHI SIGMA SIGMA INC. BOARD OF DIRECTORS HAS THE AUTHORITY TO APPOINT A SIMPLE MAJORITY OF THE VOTING MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES WHOSE AUTHORITY REPLACES THAT OF THE GOVERNING BODY; ALL KEY DECISIONS ARE BROUGHT TO THE BOARD AS A WHOLE FOR VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION SENDS A DRAFT OF THE TAX RETURN TO THE OFFICERS AND BOARD MEMBERS FOR REVIEW. ANY QUESTIONS ARE ANSWERED BY THE TREASURER OR TAX PREPARER. UPON EXPLANATION OF THE QUESTIONS AND/OR CHANGES TO THE RETURN, A FINAL VERSION IS APPROVED BY THE OFFICERS AND BOARD MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.</ExplanationTxt>
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          <AddressLine1Txt>1213 LIBERTY ROAD STE 335</AddressLine1Txt>
          <CityNm>ELDERSBURG</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21784</ZIPCd>
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        <USAddress>
          <AddressLine1Txt>1213 LIBERTY ROAD STE 335</AddressLine1Txt>
          <CityNm>ELDERSBURG</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21784</ZIPCd>
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        <EIN>205942561</EIN>
        <PrimaryActivitiesTxt>RAISE FUNDS FOR EDUCATIONAL GRANTS, SCHOLARSHIPS, AND SUPPORT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MD</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
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