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      <GeneralExplanation>WE INCLUDE A SUBSIDIARY, WGTS/COLUMBIA UNION COLLEGE BROADCASTING, INC., EIN 52-1336813 SEE SCHEDULE R FOR ADDITIONAL INFORMATION IN OUR 990. WERE WGTS REQUIRED TO FILE A 990, THEY WOULD BE SUBJECT TO THE PUBLIC SUPPORT TEST AS AN ENTITY THAT WOULD CHECK BOX 7 OF 990 SCHEDULE A, PART I. WE HAVE INCLUDED AS AN ATTACHMENT TO OUR SCHEDULE A, THE PART II PUBLIC SUPPORT TEST INFORMATION FOR WGTS/COLUMBIA UNION COLLEGE BROADCASTING INC.</GeneralExplanation>
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      <Form990ScheduleDPartXIV>
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        <ReturnReference>SCHEDULE D, PAGE 4, PART XI, LINE 8</ReturnReference>
        <Explanation>BAD DEBT RECOVERY RECLASS 439,557 SCHOLARSHIP DISCOUNTS -9,509,004 BAD DEBT RECOVERY RECLASS -439,557 SCHOLARSHIP DISCOUNTS 9,509,004</Explanation>
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        <Identifier>REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XII, LINE 2D</ReturnReference>
        <Explanation>BAD DEBT RECOVERY RECLASS 439,557</Explanation>
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        <ReturnReference>SCHEDULE D, PAGE 4, PART XII, LINE 4B</ReturnReference>
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        <Identifier>EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XIII, LINE 2D</ReturnReference>
        <Explanation>BAD DEBT RECOVERY RECLASS 439,557</Explanation>
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        <Identifier>EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XIII, LINE 4B</ReturnReference>
        <Explanation>SCHOLARSHIP DISCOUNTS 9,509,004</Explanation>
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      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
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      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
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        <Identifier>PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE E LINE 3</ReturnReference>
        <Explanation>WASHINGTON ADVENTIST UNIVERSITY REAFFIRMS ITS COMPLIANCE WITH TITLE IX AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE COLOR NATIONAL ORIGIN HANDICAP OR SEX IN ADMISSION EMPLOYMENT OR EDUCATIONAL PROGRAMS IN CONJUNCTION WITH OUR MISSION OURS IS A WORLDWIDE COMMUNITY OF LEARNERS WE HAVE AN ETHNICALLY AS WELL AS GEOGRAPHICALLY DIVERSE STUDENT BODY OUR FIVE YEAR AVERAGE MINORITY REPRESENTATION IS 87 WITH STUDENTS FROM 38 DIFFERENT COUNTRIES 33 OF THE US STATES AND TERRITORIES AND ALL OF THE RECOGNIZED ETHNIC GROUPS REPRESENTED INCLUDING AMERICAN INDIAN</Explanation>
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        <TypeOfGrant>LARSHIP INCLUDING TUITION</TypeOfGrant>
        <DescriptionOfNonCashAssistance>RSHIPS FOR ME-</DescriptionOfNonCashAssistance>
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      <Form990ScheduleIPartIII>
        <TypeOfGrant>DISCOUNTS, PELL, SEOG</TypeOfGrant>
        <DescriptionOfNonCashAssistance>RIT BASED PROG.</DescriptionOfNonCashAssistance>
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        <TypeOfGrant>MARYLAND, ENDOWED AND</TypeOfGrant>
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        <TypeOfGrant>UNFUNDED.</TypeOfGrant>
        <DescriptionOfNonCashAssistance>IE MUSIC,</DescriptionOfNonCashAssistance>
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        <NumberOfRecipients>1321</NumberOfRecipients>
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        <MethodOfValuation>FMV</MethodOfValuation>
        <DescriptionOfNonCashAssistance>ATHLETICS.</DescriptionOfNonCashAssistance>
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        <Identifier>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES</Identifier>
        <ReturnReference>SCHEDULE I, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>WASHINGTON ADVENTIST UNIVERSITY USES THE SCHOLARSHIP AND STUDENT FINANCE COMMITTEE TO REVIEW AND AWARD ALUMNI DISCRETIONARY AND ALUMNI ENDOWMENT SCHOLARSHIPS BASED ON CRITERIA SET FORTH BY EACH ENDOWMENT FUND. FEDERAL AND STATE GRANT MONIES ARE AWARDED BASED ON FEDERAL AND STATE REGULATIONS AND ARE WRITTEN INTO THE BUSINESS RULES FOR DATATEL'S COLLEAGUE SYSTEM. THE STUDENT FINANCIAL SERVICE'S AID PROCESSOR IS ALSO THE COMPLIANCE OFFICER AND MONITORS COMPLIANCE WITH INSTITUTIONAL, STATE AND FEDERAL REGULATIONS FOR AWARDING AND DISBURSING OF AID MONEY.</Explanation>
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        <NamePerson>WEYMOUTH SPENCE</NamePerson>
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        <NameBusiness>
          <BusinessNameLine1>HMIRADIANS</BusinessNameLine1>
          <BusinessNameLine2>HMI/RADIANS COLLEGE</BusinessNameLine2>
        </NameBusiness>
        <PurposeOfLoan>SEE STATEMENT</PurposeOfLoan>
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        <ApprovedByBoard>false</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
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          <NamePerson>SEELAN ABRAHAM</NamePerson>
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        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>RADIANS COLLEGE</BusinessNameLine1>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>WASHINGTON ADVENTIST UNIVERSITY IS A LEARNING COMMUNITY COMMITTED TO THE SEVENTH-DAY ADVENTIST CHRISTIAN VISION OF EXCELLENCE AND SERVICE. THIS COSMOPOLITAN INSTITUTION CHALLENGES STUDENTS TO SEIZE THE OPPORTUNITIES FOR LEARNING IN THE NATION'S CAPITAL IN ORDER TO BECOME MORAL LEADERS IN COMMUNITIES THROUGHOUT THE WORLD. FOUNDED IN 1904, WASHINGTON ADVENTIST UNIVERSITY IS A RESIDENTIAL CHRISTIAN INSTITUTION OFFERING FORMAL INSTRUCTION TO STUDENTS OF ALL BACKGROUNDS, PROVIDING A REGULAR CURRICULUM OF UNDERGRADUATE DEGREES, GRADUATE DEGREES, AND PROFESSIONAL CERTIFICATES IN HEALTH SCIENCES AND LIBERAL ARTS IN A SETTING THAT IS ACADEMICALLY CHALLENGING AND CHRIST CENTERED. IN THE CLASSROOM WAU STUDENTS BENEFIT FROM A LOW STUDENT TO FACULTY RATIO AND HIGHLY QUALIFIED FACULTY COMMITTED TO EVERY STUDENT'S SUCCESS. IN 2010 WAU CONFERRED ASSOCIATES, BACHELORS, AND MASTERS DEGREES ON 126 STUDENTS, FROM AN ENROLLMENT OF 1238 STUDENTS (UNDUPLICATED HEADCOUNT). THE UNIVERSITY'S 19-ACRE CAMPUS OF HISTORICAL ARCHITECTURAL BEAUTY IS LOCATED IN TAKOMA PARK, MARYLAND, A SAFE AND DESIRABLE RESIDENTIAL NEIGHBORHOOD BORDERING WASHINGTON, DC. THIS PROXIMITY TO AN IMPORTANT WORLD CITY DISTINGUISHES IT FROM OTHER ADVENTIST AND CHRISTIAN UNIVERSITIES. OUTSIDE OF THE CLASSROOM, STUDENTS CAN ENHANCE LEARNING THROUGH PARTICIPATION IN A VARIETY OF ENRICHING ACTIVITIES, INCLUDING WORLD CLASS PERFORMING ARTS GROUPS, OPPORTUNITIES FOR WORSHIP AND SERVICE OUTREACH, ARTISTIC AND CULTURAL OPPORTUNITIES, STUDENT CLUBS, AND INTRAMURAL AND VARSITY SPORTS. STUDENT LIFE IS CHARACTERIZED BY WAU'S MULTICULTURAL AND SPIRITUAL LIVING AND LEARNING ENVIRONMENT, WHICH FOSTERS THE VALUES OF SERVICE BEYOND ONESELF AND WELLNESS IN BODY, MIND AND SPIRIT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>BILL MILLER CHARLES TAPP PRESIDENT SR PASTOR BUSINESS RELATIONSHIP BILL DR. WEYMOUTH SPENCE Z. PLANTAK PRESIDENT PROFESSOR BUSINESS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>THE ORGANIZATION IS A MEMBERSHIP CORPORATION. THE MEMBERSHIP, WHICH IS CALLED THE ORGANIZATION'S CONSTITUENCY, CONVENES AT REGULARLY SCHEDULED CONSTITUENCY MEETINGS TO ELECT THE ORGANIZATION'S BOARD OF TRUSTEES. REGULAR MEETINGS ARE EVERY FIVE YEARS, WITH THE LAST SUCH MEETING HELD APRIL 15, 2011. THE CONSTITUENCY IS NOT DIVIDED INTO CLASSES OF MEMBERSHIP. VACANCIES ON THE BOARD OF TRUSTEES OCCURING BETWEEN REGULARY SCHEDULED CONSTITUENCY MEETINGS ARE FILLED BY THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES DIRECTS THE BUSINESS AND AFFAIRS OF THE ORGANIZATION BY ELECTING OFFICERS AND PERFORMING OTHER TASK NORMALLY WITHIN THE POWER OF A UNIVERSITY BOARD OF TRUSTEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>A DRAFT COPY, PREPARED BY AN INDEPENDENT CPA, IN CONJUNCTION WITH CONSULTATION WITH OUR UNIVERSITY ATTORNEY, WAS RECEIVED BY MR. PATRICK FARLEY, VP FOR FINANCE FOR INITIAL REVIEW AND COMMENTS. MANAGMENT TEAM INPUT WAS RECEIVED FOR NARRATIVES AND POLICIES AND A SECOND DRAFT WAS PREPARED. THIS DRAFT WAS REVIEWED BY THE FINANCE COMMITTEE MEMBERS , SOME OF WHOM SERVE ON THE COMPENSATION COMMITTEE, FOR FURTHER REVIEW AND COMMENTS. A THIRD DRAFT WAS PREPARED IN CONJUNCTION WITH RESEARCH AND ASSISTANCE FROM THE UNIVERSITY ATTORNEY. THIS DRAFT WAS PRESENTED TO THE BOARD OF TRUSTEES ON WEDNESDAY, MARCH 14, 2012 AT A REGULARLY SCHEDULED MEETING. EVERY VOTING MEMBER WAS GIVEN A HARD COPY AND THE UNIVERSITY ATTORNEY REVIEWED IT WITH THEM IN DETAIL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE EXECUTIVE ASSISTANT TO THE PRESIDENT MAKES COPIES OF THE CONFLICT OF INTEREST FORM AND DISTRIBUTES THEM AT THE BOARD MEETING IN SEPTEMBER FOR THE CURRENT ACADEMIC YEAR. SHE KEEPS A TALLY OF WHO RETURNS THE SIGNED SHEETS.IF THE FORMS ARE NOT RETURNED, SHE EMAILS THE FORM TWICE. IF SHE DOESN'T RECEIVE SOMETHING IN RETURN, SHE MAILS THE FORM TO THE BOARD MEMBERS WHO STILL NEED TO SIGN THEM.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE COMPENSATION COMMITTEE REVIEWED COMPENSATION OF PRESIDENTS OF PRIVATE NPO SCHOOLS IN MARYLAND USING INFORMATION MICUA PROVIDED. THE COMPENSATION COMMITTEE ALSO REVIEWED WHAT OTHER ADVENTIST INSTITUTIONS ARE PAYING THEIR PRESIDENTS. BASED ON OUR COMPARISONS, THE COMPENSATION COMMITTEE DECIDED THAT 90,000 WOULD BE APPROPRIATE BASE PAY IF WE WANTED TO REMAIN COMPETITIVE IN ATTRACTING TALENT TO OUR UNIVERSITY. THE COMPENSATION COMMITTEE ALSO ESTABLISHED A BONUS PACKAGE BASED ON SPECIFIC OUTCOMES ESTABLISHED ANNUALLY BY THE COMPENSATION/EXECUTIVE COMMITTEE OF THE BOARD. THIS MEANS THAT THE PRESIDENT COULD RECEIVE ADDITIONAL COMPENSATION OF UP TO 50% OF HIS BASE PAY. A REVIEW IS DONE ANNUALLY BY THE COMPENSATION COMMITTEE TO DETERMINE WHETHER OR NOT THE PRESIDENT MET THE SPECIFIC GOALS SET AND CAN BE AWARDED UP TO 40% OF BASE. THE COMPENSATION COMMITTEE RESERVES THE RIGHT TO GIVE UP TO ANOTHER 10% OF BASE IN AN OVERALL EVALUATION OF THE PERFORMANCE OF THE PRESIDENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>THE COMPENSATION COMMITTEE REVIEWED COMPENSATION OF PROVOSTS AND VICE PRESIDENTS OF PRIVATE NPO SCHOOLS IN MARYLAND USING INFORMATION MICUA PROVIDED. THE COMPENSATION COMMITTEE ALSO REVIEWED WHAT OTHER ADVENTIST INSTITUTIONS ARE PAYING THEIR OTHER OFFICERS. BASED ON OUR COMPARISONS, THE COMPENSATION COMMITTEE DECIDED THAT 80,000 WOULD BE APPROPRIATE BASE PAY IF WE WANTED TO REMAIN COMPETITIVE IN ATTRACTING TALENT TO OUR UNIVERSITY. THE COMPENSATION COMMITTEE ALSO ESTABLISHED A BONUS PACKAGE BASED ON SPECIFIC OUTCOMES THE PRESIDENT WOULD RECOMMEND AS THESE OFFICERS WOULD REPORT TO HIM/HER. THESE OUTCOMES ARE CURRENTLY BEING DEVELOPED AND ARE SUBJECT TO THE OVERALL EVALUATION OF THE PRESIDENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>WE INCLUDE OUR FINANCIAL STATEMENTS ON OUR WEBSITE. COPIES OF THE 990 PUBLIC INSPECTION COPY ARE AVAILABLE UPON REQUEST AND ARE INCLUDED ON GUIDESTAR'S WEBSITE AS WELL. ALL OTHER PUBLIC INSPECTION COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
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          <BusinessNameLine2>WGTS - COLUMBIA UNION COLLEGE BROAD</BusinessNameLine2>
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          <AddressLine1>7600 FLOWER AVE</AddressLine1>
          <AddressLine2>7600 FLOWER AVE</AddressLine2>
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          <State>MD</State>
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      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>true</RentalOfFacilitiesToOtherOrgs>
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      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
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      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
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          <BusinessNameLine1>WGTSCUC BROADCASTING INC</BusinessNameLine1>
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          <BusinessNameLine1>WGTSCUC BROADCASTING INC</BusinessNameLine1>
        </NameOfOtherOrganization>
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