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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE COLLEGE'S TAX POSITIONS AS OF MARCH 31, 2026 AND FOR THE YEAR THEN ENDED, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.</ExplanationTxt>
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        <ExplanationTxt>THE UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER; NEVERTHELESS, THE UNIVERSITY IS EXEMPT UNDER REV PROC 75-50 SECTION 4.03.2(B). THE UNIVERSITY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS WORLDWIDE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>HAWAII TOKAI INTERNATIONAL COLLEGE GIVES TUITION WAIVERS TO STUDENTS THAT QUALIFY AND ACCOUNTS FOR SUCH THROUGH LETTERS TO THE STUDENTS THAT RECEIVE THESE WAIVERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT ONLINE AND ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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