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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
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      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
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        <FormAndLineReferenceDesc>Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations nondiscrimination policy is published on its website and has been published for the entire year.</ExplanationTxt>
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        <ExplanationTxt>The School uses the facilities of Home Fellowship Church, Inc. Darin Sheldelbower is the President of that corporation. Home Fellowship Church, Inc. leases its facilities from Shedelbower LLC which is owned and managed by Darin Shedelbower. A Commercial Sublease Agreement between Home Fellowship Church, Inc. as the Sub-Landlord and Shepherds Heart Christian Ministries, Inc. as the Sub-Tenant was executed August 1, 2016.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BYLAWS OF SHEPHERDS HEART CHRISTIAN MINISTRIES, INC. REQUIRE THE BOARD GOVERNANCE COMMITTEE NOMINATE PERSONS TO SERVE AS BOARD MEMBERS. IT ALSO REQUIRES THE BOARD OF DIRECTORS TO REPLACE VACANCIES ON THE BOARD WITHIN 60 DAYS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS DISCLOSE ANY CONFLICT OF INTEREST</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DARIN SHEDELBOWER AND LIZA SHEDELBOWER ARE HUSBAND AND WIFE</ExplanationTxt>
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</Return>