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        <BusinessNameLine1>Heart Ministries Inc</BusinessNameLine1>
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        <City>Hutchinson</City>
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      <Name>Wilma E Engle</Name>
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        <Explanation>Word of mouth is our best advertising and new students apply because someone has recommended us. There is absolutely no discrimination because of race or social status.</Explanation>
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        <Identifier>O01</Identifier>
        <ReturnReference>Officer directors etc family relationship Part VI line 2</ReturnReference>
        <Explanation>Bill Cowell, who is the president/director is married to Carole Cowell who is also a director and works in a supervisory and promotional capacity. Becky Goering, who is a director, is an adult daughter of Bill &amp; Carole Cowell.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O02</Identifier>
        <ReturnReference>Form 990 governing body review Part VI line 11</ReturnReference>
        <Explanation>Because all of the directors do not live in the immediate area, the Form 990 is not necessarily reviewed by all of them prior to it being mailed. However, it is available by mail to anyone who wishes to review it prior to a regular board meeting where they have the opportunity to puruse it in detail.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O03</Identifier>
        <ReturnReference>Governing documents etc available to public Part VI line 19</ReturnReference>
        <Explanation>Governing documents, conflict of interest policy and financial statements are available to the general public, upon request, at our office. However, an appointment is necessary with a specific request for documents to be viewed.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>