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      <SupplementalInformationDetail>
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        <ExplanationTxt>exempt from Federal Income Tax under Section 501(c)(3)</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>of the Internal Revenue Code (IRC), whereby only</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>unrelated business income, as defined by Section 512 (a)(1)</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>of the IRC is subject to Federal Income Tax</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>P10, Ln 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The school had no unrelated business income for the year</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>P10, Ln 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ending 12/31/22. Therefore, no provision for income</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>P10, Ln 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The school is in compliance with ASC 842, whereas the</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>P10, Ln 2</FormAndLineReferenceDesc>
        <ExplanationTxt>school has journalized their entries to record the</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>P10, Ln 2</FormAndLineReferenceDesc>
        <ExplanationTxt>right-of-use asset and both short &amp; long-term components of the</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Brillare's non-discrimination policy is published on its website, employment applications, admission documents and in the college catalog.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>available by request at the main office during normal business hours.</ExplanationTxt>
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        <ExplanationTxt>Karl and Diane Petersen are related by marriage and both serve as</ExplanationTxt>
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        <ExplanationTxt>A copy of Form 990 is made available to the members of the</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>governing body to be reviewed prior to submission to the IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part VI Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All board members and key employees are required to disclose new</ExplanationTxt>
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        <ExplanationTxt>relationships that may be cause for review, prior to the</ExplanationTxt>
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        <ExplanationTxt>semi-annual Board of Directors' meeting.</ExplanationTxt>
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        <ExplanationTxt>The governing documents and financial statements are made</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>available by request at the main officre during normal</ExplanationTxt>
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