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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
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      <ContractorCompensationGrp>
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      <ContractorCompensationGrp>
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          <USAddress>
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        <MethodValuationCd>F</MethodValuationCd>
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      <OtherSecuritiesGrp>
        <Desc>LT CERTIFICATES OF DEPOSIT</Desc>
        <BookValueAmt>862973</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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      <OtherSecuritiesGrp>
        <Desc>CASH VALUE OF LIFE INSURANCE</Desc>
        <BookValueAmt>109299</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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        <Desc>OTHER</Desc>
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        <MethodValuationCd>F</MethodValuationCd>
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      <OtherSecuritiesGrp>
        <Desc>REAL ESTATE</Desc>
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        <Desc>OPERATING LOC</Desc>
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        <Desc>DEFERRED VENDOR REBATES</Desc>
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        <Desc>CHECKS ISSUED IN XS OF BANK BALANCE</Desc>
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        <Desc>FINANCING LEASE LIABILITIES</Desc>
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        <Desc>ANNUITY AGREEMENTS PAYABLE</Desc>
        <Amt>104606</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>US GOVT LOAN FUNDS REFUNDABLE</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>STUDENT DEPOSITS</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <ExpensesNotRptFinclStmtAmt>9122082</ExpensesNotRptFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART III, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COLLEGE'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE, SCIENTIFIC SPECIMENS, AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, SCIENTIFIC, AND CURATORIAL PURPOSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COLLEGE'S ENDOWMENT CONSISTS OF MANY DONOR RESTRICTED AND BOARD DESIGNATED FUNDS FOR SCHOLARSHIP AND OPERATING PURPOSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>STERLING COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. STERLING COLLEGE IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. MANAGEMENT HAS DETERMINED THE COLLEGE HAS NO UNRELATED BUSINESS INCOME TAX AND NO PROVISION FOR TAXES IS RECOGNIZED WITHIN THE FINANCIAL STATEMENTS. THE COLLEGE ONLY RECOGNIZES THE IMPACT OF A TAX POSITION IF THE POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED DURING AN INCOME TAX EXAMINATION. THE COLLEGE DID NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO EXAMINATIONS FOR OPEN TAX PERIODS IN PROGRESS. THE COLLEGE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2022.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP EXP REPORTED NET OF TUITION &amp; FEES -9,072,128 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 214,082</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOKSTORE EXPENSES REPORTED IN REVENUE SECTION -46,879</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOKSTORE EXPENSES REPORTED IN REVENUE 46,879</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS &amp; GRANTS 9,072,128</ExplanationTxt>
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      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
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      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR NON-DISCRIMINATION POLICY IS DISCLOSED ON OUR WEBSITE AND ON ALL APPLICATIONS FOR ADMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>STERLING COLLEGE RECEIVES TITLE IV FUNDS FROM THE DEPARTMENT OF EDUCATION ONLY FOR STUDENT ASSISTANCE.</ExplanationTxt>
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        <NonCashAssistanceAmt>9072128</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>TUITION REDUCT</NonCashAssistanceDesc>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL SCHOLARSHIPS &amp; GRANTS ARE AWARDED TO STUDENTS ATTENDING STERLING COLLEGE. THESE SCHOLARSHIPS &amp; GRANTS ARE NON-CASH AWARDS, REQUIRING THE AWARDS TO BE USED AS A DIRECT REDUCTION IN TUITION COST.</ExplanationTxt>
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      <CompensationCommitteeInd>X</CompensationCommitteeInd>
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      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
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      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
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      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>SCOTT RICH</PersonNm>
        <TitleTxt>COLLEGE PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>191119</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>22327</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>213446</TotalCompensationFilingOrgAmt>
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        <BondReferenceCd>A</BondReferenceCd>
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        <BondIssuerEIN>486016934</BondIssuerEIN>
        <CUSIPNum>859368AY8</CUSIPNum>
        <BondIssuedDt>2017-12-19</BondIssuedDt>
        <IssuePriceAmt>5075000</IssuePriceAmt>
        <PurposeDesc>EDUCATIONAL FACILITIES REFUNDING REVENUE BONDS</PurposeDesc>
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        <BondReferenceCd>A</BondReferenceCd>
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        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
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      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
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        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
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        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
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        <BondReferenceCd>A</BondReferenceCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>CITY OF STERLING, KS EDUCATIONAL FACILITIES REFUNDING REVENUE BONDS</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ACADEMIC SUPPORT HELP STUDENTS SUCCEED ACADEMICALLY BY OFFERING TUTORING, DISABILITY SERVICES, AND ASSISTANCE WITH TIME MANAGEMENT AND STUDY SKILLS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF TRUSTEES VOTE IN NEW TRUSTEES TO REPLACE EXITING ONES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD COMMITTEE DECISIONS ARE VOTED ON BY ENTIRE BOARD FOR APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 WAS REVIEWED BY THE CONTROLLER AND/OR THE DIRECTOR OF FINANCIAL AND ADMINISTRATIVE SERVICES, AS WELL AS THE PRESIDENT AND THE FINANCE COMMITTEE BEFORE BEING FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICTS OF INTEREST ARE REVIEWED PERIODICALLY FOR VIOLATIONS OF POLICIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>TOP MANAGEMENT COMPENSATION IS DETERMINED THROUGH THE USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED THROUGH USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, THE CONFLIT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF SPLIT INTEREST AGR 214,082</ExplanationTxt>
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