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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID NOT REGISTER STUDENTS DURING THIS TAXABLE YEAR. HOWEVER, THE ORGANIZATION HAS POSTED ITS NONDISCRIMINATORY POLICY ON ITS PRIMARY ACCESSIBLE INTERNET HOMEPAGE IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS AND WILL PRINT IT ANNUALLY IN ITS PUBLICATIONS DURING REGISTRATION AND ITS SOLICITATION PROGRAM.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID NOT YET HAVE STUDENTS AT THE END OF THE YEAR.</ExplanationTxt>
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    <IRS990ScheduleG documentId="RetDoc5">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
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        <USAddress>
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          <CityNm>WESTCHESTER</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
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    <IRS990ScheduleL documentId="RetDoc6">
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        <NameOfInterested>
          <PersonNm>WILLIAM GOTTWALT</PersonNm>
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        <RelationshipDescriptionTxt>FAMILY</RelationshipDescriptionTxt>
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        <TransactionDesc>SALARY</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
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          <PersonNm>HAROLD RISTAU</PersonNm>
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        <RelationshipDescriptionTxt>OFFICER</RelationshipDescriptionTxt>
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        <TransactionDesc>PURCHASE OF BUILDING</TransactionDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>LUTHER CLASSICAL COLLEGE PURCHASED WESTWOOD HILL FOR STUDENT HOUSING ANTICIPATING DELAYS IN BUILDING ADEQUATE STUDENT HOUSING. WHEN IT BECAME CLEAR THAT CONSTRUCTION ON A STUDENT HOUSE COULD BE EXPECTED TO BE COMPLETED IN TIME TO RECEIVE STUDENTS, WESTWOOD HILL WAS NO LONGER NEEDED. AT THIS TIME, FOCUS SHIFTED TO CONSTRUCTING HOUSING AND WESTWOOD HILL WAS SOLD TO AN OFFICER OF THE COLLEGE AT MORE THAN MARKET VALUE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>LUTHER CLASSICAL COLLEGE EDUCATES LUTHERANS IN THE CLASSICAL, LUTHERAN TRADITION AND PREPARES THEM FOR GODLY VOCATIONS WITHIN FAMILY, CHURCH, AND SOCIETY, FOSTERING CHRISTIAN CULTURE THROUGH STUDY OF THE BEST OF OUR WESTERN HERITAGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER AND THE BOARD REVIEWS THE 990 BEFORE IT IS FILED BUT THE TREASURER WILL APPROVE THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING BOARD MEMBERS, EMPLOYEES, CONTRACTORS, AND VOLUNTEERS TO REVIEW APPLICABLE BUSINESS AND FAMILY RELATIONSHIPS AND DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS. THE BOARD THEN REVIEWS ANY DISCLOSED ACTUAL OR POSSIBLE CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST IS FOUND, APPROPRIATE STEPS ARE TAKEN TO MITIGATE OR ELIMINATE THE CONFLICT OF INTEREST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS CONDUCTED RESEARCH OF SIMILAR ORGANIZATIONS REGARDING THE COMPENSATION FOR KEY EMPLOYEES AND HAS REVIEWED MARKET TRENDS. THE RESEARCH HAS BEEN COMPARED TO PUBLIC INFORMATION OF OTHER NON-PROFIT ORGANIZATIONS FOR VERIFICATION. AFTER SUCH RESEARCH AND VERIFICATION THE BOARD DELIBERATES AND DECIDES ON COMPENSATION FOR KEY EMPLOYEES AT THEIR QUARTERLY MEETINGS. THE MEETINGS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MEETING MINUTES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS CONDUCTED RESEARCH OF SIMILAR ORGANIZATIONS REGARDING THE COMPENSATION FOR KEY EMPLOYEES AND HAS REVIEWED MARKET TRENDS. THE RESEARCH HAS BEEN COMPARED TO PUBLIC INFORMATION OF OTHER NON-PROFIT ORGANIZATIONS FOR VERIFICATION. AFTER SUCH RESEARCH AND VERIFICATION THE BOARD DELIBERATES AND DECIDES ON COMPENSATION FOR KEY EMPLOYEES AT THEIR QUARTERLY MEETINGS. THE MEETINGS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MEETING MINUTES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST.</ExplanationTxt>
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</Return>