2011 Report

Accrediting Council for Independent Colleges and Schools

2011 ANNUAL REPORT

STANDARDS OF EXCELLENCE UNDER SCRUTINY

Contents Excellence Put to the Test ............................................................................. 1 Retaining Authority to Measure Quality.................................................. 3 Public Disclosures of Institutional Excellence ....................................... 3 Measurements of Academic Effort............................................................. 4 Excellence at the Program Level................................................................. 4 Accountability Reporting Enhancements............................................... 5 Measuring Skills for Workforce Participation......................................... 7 Student Success as Core Principle ............................................................. 8 Track Record of Supporting Economic Goals ......................................10 Defending Excellence Before Congress ................................................11 Student Success as a Professional Aspiration......................................11 Commissioners / Board of Directors .......................................................13 Evaluators of the Year ..................................................................................14 ACICS Accreditation by the Numbers ....................................................15 Member Institutions .....................................................................................16 Financial Statements ....................................................................................26

The mission of the Accrediting Council for Independent Colleges and Schools is to advance educational excellence at independent, nonpublic career schools, colleges, and organizations in the United States and abroad. This is achieved through a deliberate and thorough accreditation process of quality assurance and enhancement as well as ethical business and educational practices.

EXCELLENCE Put to the Test An effective career education enterprise generally comprises three elements: the admissions and enrollment process; the delivery of instruction and evaluation of student progress; and the completion, advising and post-graduation placement of students.

Reflecting back on more than two years of intense and unrelenting scrutiny, the colleges and schools accredited by ACICS have been tested on the standards of excellence in all three aspects. Early on, the primary focus was on the practices and integrity applied to the recruitment and admission of students, the front-end of the student experience.

Later, the focus shifted to the back end of the process: the success of students postgraduation, measured by rate of placement, student indebtedness, rate of default on student loans and other proxies for institutional quality. More tangential issues such as enrollment of military personnel and executive compensation have distracted, not enhanced, a meaningful dialogue regarding quality and integrity.

In 2011, the emphasis shifted to the heart of the enterprise, focusing greater attention on the quality of the educational experience itself, with a particular interest on transparent and data-driven measures of student achievement.

Dr. Gary R. Carlson, Chair

Accreditation by ACICS requires strong institutional compliance with standards regarding how students are recruited and enrolled, as well as outcomes that manifest post-completion. However, no element of the ACICS program of accreditation is more important or comprehensively represented throughout the enterprise than that of student achievement and the quality of the student educational experience. Measuring and evaluating student achievement in an objective but transparent manner, driven by data, is a high standard indeed. It constitutes a program of quality assurance that will only grow more rigorous as data collection, evaluation and interpretation methods become more sophisticated.

While these reflections may seem abstract and aspirational, they are intended with a high degree of seriousness and strong commitment by the Council. Based on many Dr. Albert C. Gray, years – or several decades – of observing, evaluating and encountering students in the Executive Director classrooms of colleges and schools bearing the ACICS imprimatur, the Council and its cadre of peer evaluators apply a level of comprehensive review to student achievement and CEO that will meet or exceed that which can be derived from quantitative data alone. Yet the demonstration of quality through measures quantitative is important for purposes of comparison and transparency. No post-secondary institutions are better aligned in their missions and operational protocols with the discipline of evaluating student achievement than those within the purview of ACICS. The current wave of external scrutiny washing over ACICS colleges and schools provides the occasion to fortify and embrace a strong culture of accountability, quality and excellence, tested in broad daylight.

The reflections on 2011 contained in this report are offered as a capsule of the tests applied to institutional quality and the integrity of ACICS accreditation through 12 months. The expectations and threshold of ‘satisfactory’ have never been greater. Those expectations were expressed on numerous occasions, in front of Congress, in front of recognition authorities, in the news media and by elected state officials. Many executives, leaders and administrators from ACICS institutions confronted those expectations directly and with dignity.

Like the challenges, the opportunities have never been greater for those leaders, colleges and schools with the intensity to demonstrate excellence at every opportunity. The beginning of the ACICS Centennial Year is an appropriate moment to harness that intensity. Excellence tested is excellence proven.

1

Excellence Tested

2

Retaining Authority to Measure Quality In the spirit of accountability and transparency, once every five years ACICS is subject to review by the Accreditation and State Liaison (ASL) division of the U.S. Department of Education.

Formally known as “recognition,� the process begins with a large submission of narrative and exhibits in the form of an application. That is followed by an analysis by Department ASL staff professionals and a response

by ACICS. The process culminates in a hearing before the National Advisory Committee on Institutional Quality and Integrity (NACIQI), where ACICS defends its request for re-recognition in

person, with the higher education community and the public in attendance. Commissioners Gary Carlson and Roger Swartzwelder joined ACICS senior management in a dialogue with NACIQI regarding the re-recognition request.

ACICS received a oneyear continuance from the Department pending resolution of several issues, not the least of which was the absence of program-level expectations and standards applied to member institutions. During the second half of the year, Council and staff developed draft program level standards, solicited feedback from a wide array of stakeholders,

and memorialized program level standards in the ACICS Accreditation Criteria that are now being applied to ACICS colleges and schools. ACICS will have an opportunity soon to defend its compliance with Department requirements for recognition based on program level standards and accreditation review. The agency aspires to have re-recognition finalized by late 2012 or early 2013.

Public Disclosures of Institutional Excellence ACICS member institutions derive significant benefit from their association with the Council for Higher Education Accreditation (CHEA), which reviews and recognizes the authority of ACICS as an accreditor every ten years. At least half of the colleges and schools under the ACICS imprimatur must offer degree programs in order for the agency to be eligible for CHEA recognition. All regional accrediting bodies are CHEA recognized, along with many programmatic accreditors. ACICS and the Distance Education and Training Council (DETC) are the only national institutional accreditors recognized by CHEA. As part of its re-recognition review by CHEA, ACICS was informed that it needs to adopt a standard that requires public disclosure by member institutions of effectiveness and accountability, including evidence of student learning. Based on that finding, the Council adopted and applied new criteria that require campuslevel disclosure of such aggregate measures as on-time graduation and placement. The application of that new expectation to member colleges and schools will be the basis for ACICS to complete its recognition review by CHEA.

3

Measurements of Academic Effort One of the more challenging regulations from the U.S. Department of Education is a new definition of a credit hour and related ratios for calculating clock-to-credit hour conversion. All accreditors are required to ensure that institutions assign credit hours for purposes of awarding financial aid in a manner that reflects a reliable and accurate application of the ratios. Through close communication with the Department of Education, ACICS developed a process whereby institutions may receive an official review if they seek to include out-of-class assignments in the conversion. While there were differences in interpretation of Department regula-

tions among accreditation agencies, ACICS institutions have received reliable and consistent guidance regarding the clock hour-credit hour conversion process from the start.

ACICS will develop procedures to review each institution’s policies and procedures and the process through which it applies the federal definition of a credit hour to assign credit hours to degree courses and programs. This will include more definition regarding what evaluators should look for when reviewing course syllabi and interviewing students and faculty.

Excellence at the Program Level ACICS has applied campus-level standards for student achievement (retention and placement rates) for decades, but the development of new program-level standards will strengthen and complement existing measures. The new program-level standards serve as a floor below which no single program may fall.

Even though a campus may meet or exceed retention or placement rate standards on average across all programs, the program-level will ensure that programs whose rates fall below the average for retention or placement will be subject to Council scrutiny, remediation, and sanctions.

New program-level standards include licensure pass rates for programs in fields where licensure is required for entry-level employment, in the state where the institution is located, and where licensure is awarded by examination.

4

Accountability Reporting Enhancements

In an effort to increase consistency and reduce the reporting burden on institutions, the ACICS 2011 Campus Accountability Report (CAR, formerly Annual Institutional Report) integrated existing report elements into a new membership database.

The integration will help improve the integrity and accuracy of program-level data at a time when policymakers, the media and the public are asking more questions about the programs provided by accredited institutions. Information about academic programs captured in the database from applications for new programs, program changes, and from the CAR establishes one source for all program information. The CAR also was designed to roll-up information from the program level to the campus level, reducing the reporting burden on campuses which previously had to submit two separate reports, one at each level. Members can expect to see continued improvements in the CAR because the foundation has been built for an annual accountability report that meets the emerging needs of ACICS.

5

Excellence Proven

6

Measuring Skills for Workforce Participation The gap between the supply of trained workers and the demand for such a workforce came into sharp focus during the inaugural ACICS thought leadership forum in Washington, D.C. entitled “Workforce Skills Reality Check.” Based on new research commissioned by ACICS, a panel of prominent policy and business leaders discussed the findings that only seven percent of hiring decision-makers believe the post-secondary education system does an “excellent” job preparing students for the workforce, while 54 percent said it does a “good” job and 39 percent said “only fair” or “poor.” Forty-five percent of decision-makers believe that most students would be better served by an education that specifically prepares them for the workplace.

Graduates from career colleges and schools, such as the students who complete programs at ACICS-accredited institutions, are crucial to sustaining the economic competitiveness of the nation.

Overall, hiring decision-makers surveyed said it is difficult to find the right applicants to fill open positions. Fifty-four percent of hiring decision-makers reported that the process of finding applicants with the necessary skill and knowledge set is difficult, and only 16 percent said that applicants are “very prepared” with the knowledge and skills they would need for the job. Sixty-three percent said applicants are “somewhat prepared” and nearly one-quarter say applicants are unprepared. Furthermore, employers indicate that finding qualified applicants is becoming more difficult. (View the webcast at www.acics. org.)

7

Student Success as Core Principle

To fortify a legacy of success in meeting the workforce needs of the nation, ACICS, working with various strategic partners, intends to promote the success of career education students through the development and awareness of new business models and metrics; academic innovations; and intellectual resources and insightful research.

Models and Metrics give priority to business models that are based on success rather than sales.

ACICS is working with the American Institutes for Research to develop a comprehensive metric of graduation intended to be more useful than traditional metrics. It will utilize current, cohort-based information that includes all graduates, regardless of part-time or full-time status, the number of credits transferred or the time to complete a program. It represents a measure of completion that is relevant to non-traditional students and working adults who represent more than 50% of all students currently enrolled in post-secondary education in all sectors across the United States.

Academic Innovations are under development through collaborative efforts with experts on student financial aid from the U.S. Department of Education. ACICS is pioneering an approach to lower the numbers of students who default on student loans by focusing on the connection between graduation and loan default. These in-school strategies differ from traditional mitigation-of-loan default tactics by focusing on what schools do best – leveraging the connection between academic success and career success. A strong link between student success and lower student loan default rates increases public and private return on investment in career education and demonstrates greater accountability. Student loans defaults will also be mitigated through a renewed emphasis on innovation and learning productivity. Given competing demands on the time and attention of many career college students, the academic leadership of ACICS’ institutions is encouraged to make learning produc-

8

tivity a high priority and permanent aspiration.

Research and Intellectual Resources will be applied through collaborations with various strategic partners, including the National Forum for Career Success. ACICS is identifying resources that member institutions can use to enhance the career success of students. Some of the focus is on the resource space with tools to diagnose the career motivation and the academic engagement of career education students. Another focus is on the content of foundational learning outcomes in terms of cognitive and non-cognitive knowledge and skill sets, such as the “Workforce Skills Reality Check.” (See page 7) ACICS will continue to develop and share the results of the Student Success Initiative with the Council and member institutions. Additionally, input from current students and recent graduates will be sought through Career Success Webinars, and advice from employers will be solicited by establishing a National Advisory Committee on Career Student Success. Throughout ACICS’ Centennial year, a series of policy forums will be offered on new and newsworthy topics such as the “Workforce Skills Reality Check” in order to drive policy considerations that link educational quality to career student success.

9

Track Record of Supporting Economic Goals With participation from valued strategic partners, ACICS launched the career student success initiative to support the nation’s aspirations for greater economic competitiveness, economic recovery, and economic strength. The goal of the initiative is to continue the progress made by ACICS-accredited campuses over the last decade, during which the number of students who graduated and completed programs each year grew by 91%, and the number of graduates who were employed in a field related to their field of study grew by 56%.

Economic competitiveness is relevant to career college student success because the competitiveness of the U.S. is tied to the knowledge and skills of its workforce. National goals have been articulated to increase the level of educational attainment of the domestic workforce. Graduates from independent career colleges and schools, including the more than 170,000 students who completed programs at more than 900 ACICS-accredited campuses last year, will be crucial to sustaining economic competitiveness.

Economic Recovery has cache in the discussion of student success because even as an economic recession persists, new jobs are being created but are going unfilled due to a lack of employees with appropriate education and applicable skills. To help the nation emerge from recession, independent colleges and schools must continue and expand their contribution by providing career education aligned with job creation. Last year more than 100,000 graduates from ACICS-accredited institutions were employed shortly after completing their credentials; most were employed in an area related to their field of study.

Economic Strength is an important element of the student success initiative because sustainable economic stability requires that chronic shortages in such fields as health care and technology must be addressed through post-secondary education. Traditional public and private sectors are not deliberately or formally structured to strengthen these aspects of the economy; the role is therefore even more critical for independent career colleges and schools.

10

Defending Excellence Before Congress

By invitation or through initiative, leaders at ACICS colleges and schools periodically have the opportunity to defend and explain the fidelity of their education enterprise to public policy makers at high levels.

One such high-profile opportunity was presented to ACICS Commissioner Jeanne Herrmann, Chief Operating Officer at Globe University/Minnesota School of Business. Herrmann testified before the U.S. House Education

& Workforce Committee hearing entitled, “Education Regulations: Roadblocks to Student Choice in Higher Education." In testifying in support of the Kline/ Foxx/Hastings/McCarthy/Payne amendment to the Continuing Resolution, Herrmann explained some of the consequences of “gainful employment” regulations proposed by the Department of Education. Herrmann testified that the proposed regulations would “restricts choice

and access” by students who were underserved by traditional higher education. She called for the Department to better define the problem in order to develop “more common sense solutions.”

She indicated support for “reasonable and fair” regulation,” and defended the “great value to students, employers and communities” provided by independent colleges and exemplified by Globe University.

Student Success as a Professional Aspiration ACICS took a big leap in supporting the advancement of member colleges and schools through access to best practices and good thinking in the sector. In September, more than 170 career education professionals attended ACICS’ first stand-alone professional development conference, “Student Success: It Takes A College” in Charleston, South Carolina. Designed to support the advancement of member schools, the two-day program offered five different leadership tracks: Retention Begets Completion Begets Employment, Economic

Realities of Gainful Employment and Placement, Planning and Achieving Institutional Effectiveness, Transparency in Recruitment and Admissions, and The Art of Teaching and the Science of Learning.

The sessions featured panels of experts who facilitated the instruction and discussion.

Professional development opportunities are now an integral part of ACICS annual meetings, including the conference in 2012 that is coincidental with the Centennial celebration in Las Vegas in November.

11

Membership

12

COMMISSIONERS / BOARD OF DIRECTORS Dr. Gary Carlson, Chair President gCarlson Inc.

Mr. Edwin Col贸n Campus Director ITT Technical Institute

Mr. Roger Swartzwelder, Chair-Elect Executive Vice President, General Counsel and Chief Compliance Officer Education Corporation of America

Mr. John Euliano President Southern Technical College

Dr. John Kushner, Treasurer Vice President for Academic Affairs Detroit College of Business (Retired) Dr. Seth Balogh Senior Vice President - Compliance & Regulatory Affairs Brookline College, LLC Ms. Linda Blair Dean and Chief Academic Officer Spencerian College

Mr. Francis Giglio Vice President of Compliance and Regulatory Services Lincoln Educational Services Ms. Jeanne Herrmann Chief Operating Officer Globe University/Minnesota School of Business Dr. Lawrence Leak Interim Provost and Chief Academic Officer University of Maryland University College (Retired)

Dr. Jane Legacy Associate Professor - Technology, Leadership Arizona State University Mr. David Luce Assistant Vice President, Accreditation and Licensing Corinthian Colleges, Inc. Dr. Jamie Morley Chief Executive Officer Education Consulting Solutions, LLC. Mr. Brian Stewart President and Chief Executive Officer Bryan College Dr. Edward G. Thomas Professor of Marketing, Emeritus Cleveland State University * Dr. Albert C. Gray, Executive Director & CEO, Secretary Accrediting Council for Independent Colleges and Schools

* ex-officio member of Board only

13

EVALUATORS OF THE YEAR ACICS appreciates all of our professional peer evaluators for the dedication and service provided to the Council and its mission. The Council recognized those who demonstrated excellence in peer evaluation as outstanding chair, student relations, and program evaluator. The individuals were selected by other evaluators, site team chairs, and ACICS staff. Below, they share their thoughts about the role of the evaluator and student success.

CHAIR OF THE YEAR Lonnie Echternacht

“

Being involved in the evaluation process has allowed me to observe how professional, technical, and occupational programs continue to improve and meet the workforce development needs of today’s workplace. Serving on ACICS evaluation teams is professionally rewarding because the process focuses on increasing the competence of program graduates and improving the quality of the programs that are currently being offered at increasingly higher levels. It is critical that independent career schools/colleges/universities maintain high standards and prepare students to become responsible and productive in their chosen careers, their families, their communities, and their world.

”

EVALUATOR OF THE YEAR William McPherson

“

Serving as an evaluator allows me to evaluate not only people, but programs as well. It shows me the value of evaluation from many sides – from that of the student, the teacher, and the school. Evaluation is a window that allows those outside to see what is happening within. It is a mirror to show the school how it looks to itself. It is a magnifying glass which points out small imperfections that may go unnoticed. But what is satisfying to me is that it also can bring to light all the good that is being done. I feel gratified in knowing that evaluation helps schools’ programs, which ultimately helps the students. My ultimate goal as an evaluator is also my ultimate goal as an educator – to help students achieve success.

STUDENT RELATIONS EVALUATOR OF THE YEAR Judith Anderson-Kotts

“

”

Being an evaluator is not glamorous and it is hard work. At the start of every visit, team members come together as a group of strangers but part as a family having learned and shared together. As evaluators we are seeing the evidence of student success and knowing that the accreditation process works. For me, personally, I have been privileged to work with some of the greatest people and each one is a true educator.

14

”

ACICS ACCREDITATION BY THE NUMBERS

75

In 2011, the 930 plus member institutions and prospective members generated the following levels of activity for the ACICS accreditation program:

Additional Location Applications

21 Campus Additions Applications 152 Distant Education Applications

2,480

Non-Substantive Modifications Applications

Workshops

646

Accreditation

Site Visits

(winter-247; spring-210; fall-189)

Number 13

Enrollment 710

Initial Accreditation

3

69

CEP/AIR

1

18

Retention & Placement

3

110

Distance Education

1

20

IEP

2

78

Total

23

1,005

Webinars

Number Enrollment AWARE 6 1,236 CHEA and U.S. DOE 1 260 re-recognition update Evaluator Training 5 107 Program Level Standards 1 192 Substantive Change to 1 186 an Existing Program Total 14 1,981

15

MEMBER INSTITUTIONS ALABAMA

ARKANSAS

Brown Mackie College - Birmingham, Birmingham Fortis Institute, Birmingham ITT Technical Institute, Bessemer ITT Technical Institute, Madison ITT Technical Institute, Mobile Prince Institute of Professional Studies, Montgomery Virginia College, Birmingham Virginia College, Huntsville Virginia College, Mobile Virginia College, Montgomery

Bryan College, Rogers ITT Technical Institute, Little Rock

ALASKA Charter College, Anchorage Charter College - Mat-Su, Wasilla

ARIZONA Anthem College, Phoenix Art Institute of Phoenix, Phoenix Brookline College, Phoenix Brookline College, Tempe Brookline College, Tucson Brown Mackie College - Phoenix, Phoenix Brown Mackie College - Tucson, Tucson Carrington College, Mesa Carrington College, Phoenix Carrington College, Phoenix Carrington College, Phoenix Carrington College, Tucson Collins College, Phoenix Golf Academy of America, Chandler ITT Technical Institute, Phoenix ITT Technical Institute, Phoenix ITT Technical Institute, Tempe ITT Technical Institute, Tucson Lamson College, Tempe Le Cordon Bleu College of Culinary Arts Scottsdale, Scottsdale Sanford-Brown College, Phoenix The Art Institute of Tucson, Tucson The Bryman School of Arizona, Phoenix Tucson College, Tucson

16

CALIFORNIA Academy of Couture Art, Los Angeles American University of Health Sciences, Signal Hill Anthem College, Sacramento Art Institute of California - Los Angeles, Santa Monica Art Institute of California - Orange County, Santa Ana Art Institute of California - Sacramento, Sacramento Art Institute of California - San Francisco, San Francisco Art Institute of California - Sunnyvale, Sunnyvale Bergin University of Canine Studies, Santa Rosa Bristol University, Anaheim Brooks Institute, Santa Barbara Brooks Institute, Ventura Bryan University, Los Angeles California Culinary Academy, San Francisco California International Business University, San Diego California Miramar University, San Diego California University of Management and Sciences, Anaheim Cambridge Junior College, Yuba City Cambridge Junior College - Woodland, Woodland Charter College - Oxnard, Oxnard Coleman University, San Diego Coleman University, San Marcos Design Institute Of San Diego, San Diego Empire College, Santa Rosa Everest College, Ontario Everest College, San Bernardino Everest College, Santa Ana Fashion Careers College, San Diego Golden State College of Court

Reporting & Captioning, Dublin Golf Academy of America, Carlsbad International Academy of Design and Technology, Sacramento ITT Technical Institute, Clovis ITT Technical Institute, Concord ITT Technical Institute, Corona ITT Technical Institute, Culver City ITT Technical Institute, Lathrop ITT Technical Institute, Oakland ITT Technical Institute, Orange ITT Technical Institute, Oxnard ITT Technical Institute, Rancho Cordova ITT Technical Institute, San Bernardino ITT Technical Institute, San Diego ITT Technical Institute, San Dimas ITT Technical Institute, Sylmar ITT Technical Institute, Torrance ITT Technical Institute, West Covina Kaplan College, Bakersfield Kaplan College, Panorama City Kaplan College, Sacramento LA College International, Los Angeles Laurus College, Oxnard Laurus College, San Luis Obispo Le Cordon Bleu College of Culinary Arts, Hollywood Le Cordon Bleu College of Culinary Arts, Pasadena Le Cordon Bleu College of Culinary Arts, Sacramento Learnet Academy, Inc., Los Angeles Lincoln University, Oakland NewSchool of Architecture & Design, San Diego Northwestern Polytechnic University, Fremont Pacific States University, Los Angeles Premiere Career College, Irwindale Professional Golfers Career College, Temecula SAE Institute of Technology, Los Angeles SAE Institute of Technology, San Francisco, San Francisco Sage College, Moreno Valley Sage College, San Diego Santa Barbara Business College, Bakersfield Santa Barbara Business College, Rancho Mirage Santa Barbara Business College, Santa Barbara

Santa Barbara Business College, Santa Maria Santa Barbara Business College, Ventura Santa Barbara Business College Online, Ventura Sierra Valley College of Court Reporting, Fresno Silicon Valley University, San Jose South Coast College, Orange Southern California Health Institute, North Hollywood Southern States University, Newport Beach Southern States University, San Diego The Art Institute of California Hollywood, North Hollywood University of Antelope Valley, Lancaster West Coast University, Anaheim West Coast University, North Hollywood West Coast University, Ontario Westwood College - Los Angeles, Los Angeles Westwood College-Anaheim, Anaheim Westwood College-Inland Empire, Upland Westwood College-South Bay, Torrance

Westwood College-Denver South, Denver Westwood College-Online, Broomfield

CONNECTICUT American Institute, West Hartford Branford Hall Career Institute, Branford Branford Hall Career Institute, Branford Branford Hall Career Institute, Southington Branford Hall Career Institute, Windsor Butler Business School, Bridgeport Connecticut Training Center, East Hartford Ridley-Lowell Business & Technical Inst., New London Ridley-Lowell Business & Technical Institute, Danbury Sanford-Brown College, Farmington Sawyer School, Hamden Sawyer School, Hartford Stone Academy, East Hartford Stone Academy, Waterbury Stone Academy, West Haven

DISTRICT OF COLUMBIA Radians College, Washington

COLORADO Anthem College, Aurora Colorado Heights University, Denver Ecotech Institute, Aurora Everest College, Aurora Everest College, Colorado Springs Everest College, Thornton Institute of Business & Medical Careers, Fort Collins Institute of Business & Medical Careers, Longmont Institute of Business & Medical CareersGreeley, Greeley ITT Technical Institute, Aurora ITT Technical Institute, Westminster Prince Institute - Rocky Mountains, Westminster Redstone College, Broomfield Remington College-Colorado Springs, Colorado Springs Westwood College-Denver North, Denver

FLORIDA American Institute College of Health Professions, Celebration Angley College, Sanford Anthem College, Orlando Art Institute of Fort Lauderdale, Fort Lauderdale Brown Mackie College - Miami, Miami City College, Altamonte Springs City College, Fort Lauderdale City College, Gainesville City College, Miami City College, Hollywood, Florida, Hollywood College of Business & Technology, Cutler Bay College of Business & Technology, Hialeah College of Business & Technology, Miami

College of Business & Technology, Miami Dave School, Orlando Digital Media Arts College, Boca Raton Everest Institute, Fort Lauderdale Everest Institute, Hialeah Everest Institute, Miami Everest Institute - Kendall, Miami Everest University - Brandon, Tampa Everest University - Jacksonville, Jacksonville Everest University - Lakeland, Lakeland Everest University - Melbourne, Melbourne Everest University - North Orlando, Orlando Everest University - Orange Park, Orange Park Everest University - Pampano Beach, Pompano Beach Everest University - Pinellas, Largo Everest University - South Orlando, Orlando Everest University - Tampa, Tampa FastTrain of Clearwater, Clearwater FastTrain of Ft. Lauderdale, Plantation FastTrain of Jacksonville, Jacksonville FastTrain of Kendall, Miami FastTrain of Miami, Miami FastTrain of Pembroke Pines, Pembroke Pines FastTrain of Tampa, Tampa Florida Career College, Lauderdale Lakes Florida Career College - Boynton Beach, Boynton Beach Florida Career College - Clearwater, Clearwater Florida Career College - Hialeah, Hialeah Florida Career College - Jacksonville, Jacksonville Florida Career College - Kendall, Florida, Miami Florida Career College - Margate, Margate

17

Florida Career College - Miami, Miami Florida Career College - Pembroke Pines, Pembroke Pines Florida Career College - Riverview, Riverview Florida Career College - West Palm Beach, West Palm Beach Florida Technical College, Deland Florida Technical College, Kissimmee Florida Technical College, Lakeland Florida Technical College, Orlando Florida Technical College, Pembroke Pines Fortis College, Orange Park Fortis College, Tampa Fortis Institute, Jacksonville Golf Academy of America, Apopka International Academy of Design and Technology, Orlando International Academy of Design and Technology, Tampa International Academy of Design and Technology - Online, Tampa ITT Technical Institute, Bradenton ITT Technical Institute, Deerfield Beach ITT Technical Institute, Fort Lauderdale ITT Technical Institute, Fort Myers ITT Technical Institute, Jacksonville ITT Technical Institute, Lake Mary ITT Technical Institute, Miami ITT Technical Institute, Orlando ITT Technical Institute, Pensacola ITT Technical Institute, St Petersburg ITT Technical Institute, Tallahassee ITT Technical Institute, Tampa ITT Technical Institute, West Palm Beach Jones College, Jacksonville Jones College, Jacksonville Jones College, Miami Jose Maria Vargas University, Pembroke Pines Kaplan College, Jacksonville Kaplan College, Pembroke Pines Key College, Dania Beach Lasalle Computer Learning Center, Inc., Tampa Le Cordon Bleu College of Culinary Arts, Orlando

18

Le Cordon Bleu College of Culinary Arts In Miami, Miramar Lincoln College of Technology, West Palm Beach Millennia Atlantic University, Miami Professional Golfers Career College Orlando, Winter Garden Professional Training Centers, Miami SAE Institute of Technology, North Miami Beach Sanford-Brown Institute, Jacksonville Sanford-Brown Institute, Orlando Sanford-Brown Institute, Tampa Sanford-Brown Institute - Ft. Lauderdale, Fort Lauderdale Schiller International University, Largo Southern Career College, Jacksonville Southern Technical College, Orlando Southern Technical College Auburndale, Auburndale Southern Technical College - Mount Dora, Mount Dora Southern Technical College, Brandon, Brandon Southern Technical College-Sanford, Sanford Southwest Florida College, Fort Myers Southwest Florida College, Tampa Southwest Florida College - Port Charlotte, Port Charlotte Stenotype Institute of Jacksonville, Jacksonville Stenotype Institute of Jacksonville, Orlando Virginia College, Jacksonville Virginia College, Pensacola

GEORGIA Anthem College, Atlanta Brown Mackie College - Atlanta, Atlanta Career Institute of Health and Technology, Duluth Gwinnett College, Lilburn ITT Technical Institute, Atlanta ITT Technical Institute, Douglasville ITT Technical Institute, Duluth ITT Technical Institute, Kennesaw

Le Cordon Bleu College of Culinary Arts, Tucker Lincoln College of Technology, Marietta McCann School of Business & Technology -dba- Miller-Motte Te, Macon Miller-Motte Technical College, Augusta Miller-Motte Technical College, Columbus SAE Institute Atlanta, Atlanta Sanford-Brown College, Atlanta Virginia College, Augusta Virginia College, Columbus Virginia College, Macon Virginia College, Savannah Westwood College Atlanta Northlake, Atlanta Westwood College-Atlanta Midtown, Atlanta

IDAHO Broadview University - Boise, Meridian Brown Mackie College - Boise, Boise Carrington College, Boise Guardian College, Meridian ITT Technical Institute, Boise

ILLINOIS College of Office Technology, The, Chicago Everest College, Merrionette Park Gem City College, Quincy International Academy of Design and Technology, Chicago International Academy of Design and Technology, Schaumburg ITT Technical Institute, Mount Prospect ITT Technical Institute, Oak Brook ITT Technical Institute, Orland Park MDT College of Health Sciences, Inc., Dba ATS Institute of T, Chicago National Latino Education Institute, Chicago Prince Institute of Professional StudiesGreat Lakes, Schaumburg Rockford Career College, Rockford

Sanford-Brown College, Collinsville Sanford-Brown College, Hillside Sanford-Brown College, Skokie Sanford-Brown College, Tinley Park SOLEX College, Wheeling Taylor Business Institute, Chicago Tribeca Flashpoint Media Arts Academy, Chicago Westwood College Chicago Loop, Chicago Westwood College DuPage, Woodridge Westwood College O’Hare Airport, Chicago Westwood College River Oaks, Calumet City

INDIANA Art Institute of Indianapolis, Indianapolis Brown Mackie College - Fort Wayne, Fort Wayne Brown Mackie College - Indianapolis, Indianapolis Brown Mackie College - Merrillville, Merrillville Brown Mackie College - Michigan City, Michigan City Brown Mackie College - South Bend, South Bend College of Court Reporting, Hobart Harrison College, Anderson Harrison College, Columbus Harrison College, Elkhart Harrison College, Evansville Harrison College, Fort Wayne Harrison College, Indianapolis Harrison College, Indianapolis Harrison College, Indianapolis Harrison College, Lafayette Harrison College, Muncie Harrison College, Terre Haute International Business College, Fort Wayne International Business College, Indianapolis ITT Technical Institute, Fort Wayne ITT Technical Institute, Indianapolis ITT Technical Institute, Indianapolis ITT Technical Institute, Merrillville

ITT Technical Institute, Newburgh ITT Technical Institute, South Bend Kaplan College, Hammond Kaplan College, Merrillville MedTech College, Fort Wayne MedTech College, Greenwood MedTech College, Indianapolis National College, Fort Wayne National College, Indianapolis National College, South Bend Sanford-Brown College, Indianapolis

IOWA Brown Mackie College - Quad Cities, Bettendorf ITT Technical Institute, Cedar Rapids ITT Technical Institute, Clive

KANSAS Art Institutes International - Kansas City, The, Lenexa Bryan College, Topeka ITT Technical Institute, Overland Park ITT Technical Institute, Wichita Pinnacle Career Institute, Lawrence Wright Career College, Overland Park Wright Career College, Wichita

KENTUCKY Beckfield College, Florence Brown Mackie College - Hopkinsville, Hopkinsville Brown Mackie College - Louisville, Louisville Brown Mackie College Northern Kentucky, Ft. Mitchell Daymar College, Bellevue Daymar College, Bowling Green Daymar College, Louisville Daymar College, Louisville Daymar College, Madisonville Daymar College, Owensboro Daymar College, Paducah Daymar College, Scottsville Daymar College, Owensboro ITT Technical Institute, Lexington ITT Technical Institute, Louisville Lincoln College of Technology, Florence MedTech College-Lexington, Lexington National College, Danville National College, Florence National College, Lexington National College, Louisville National College, Pikeville National College, Richmond Spencerian College, Lexington Spencerian College, Louisville Sullivan College of Technology and Design, Louisville

19

LOUISIANA

MICHIGAN

American Commercial College, Shreveport American School of Business, Shreveport Camelot College, Baton Rouge Delta School of Business & Technology, Lake Charles ITT Technical Institute, Baton Rouge ITT Technical Institute, St. Rose Virginia College, Baton Rouge

Academy of Court Reporting, Clawson Detroit Business Institute-Downriver, Riverview Dorsey School of Business, Madison Heights Dorsey School of Business, Roseville Dorsey School of Business, Southgate Dorsey School of Business, Wayne Dorsey School of Business, Farmington Hills, Farmington Hills Dorsey School of Business, Saginaw, Saginaw Dorsey School of Business, Waterford/ Pontiac, Pontiac International Academy of Design and Technology, Troy ITT Technical Institute, Canton ITT Technical Institute, Dearborn ITT Technical Institute, Grand Rapids ITT TECHNICAL INSTITUTE, Southfield ITT Technical Institute, Swartz Creek ITT Technical Institute, Troy ITT Technical Institute, Wyoming Kaplan Career Institute - Dearborn, Detroit Michigan Jewish Institute - The Shul, West Bloomfield Sanford-Brown College, Dearborn Sanford-Brown College, Grand Rapids Stautzenberger Institute, Allen Park

MAINE Beal College, Bangor

MARYLAND Everest Institute, Silver Spring Fortis College, Landover ITT Technical Institute, Hanover ITT Technical Institute, Owings Mills Sanford-Brown Institute, Landover Stratford University Baltimore Campus, Baltimore

MASSACHUSETTS Branford Hall Career Institute, Springfield ITT Technical Institute, Norwood ITT Technical Institute, Wilmington Le Cordon Bleu College of Culinary Arts Boston, Cambridge Lincoln Technical Institute, Brockton Lincoln Technical Institute, Lowell Lincoln Technical Institute, Somerville Mildred Elley, Pittsfield Salter College, Chicopee Salter College: A Private Two-Year College, LLC, West Boylston Salter School, Fall River Salter School, Malden Salter School, Tewksbury Sanford-Brown College, Boston

20

MINNESOTA Academy College, Bloomington Anthem College, St. Louis Park Art Institutes International Minnesota, The, Minneapolis Brown College, Brooklyn Center Brown College, Mendota Heights Duluth Business University, Duluth Globe University, Woodbury Globe University - Minneapolis, Minneapolis ITT Technical Institute, Brooklyn Center ITT Technical Institute, Eden Prairie Le Cordon Bleu College of Culinary Arts, Mendota Heights Minneapolis Business College, Roseville Minnesota School of Business, Brooklyn Center Minnesota School of Business, Moorhead

Minnesota School of Business, Plymouth Minnesota School of Business, Richfield Minnesota School of Business, Rochester Minnesota School of Business, Shakopee Minnesota School of Business, Waite Park Minnesota School of Business - Blaine, Blaine Minnesota School of Business - Elk River, Elk River Minnesota School of Business Lakeville, Lakeville

MISSISSIPPI ITT Technical Institute, Madison Miller-Motte Technical College, Gulfport Virginia College, Biloxi Virginia College, Jackson

MISSOURI Anthem College, Kansas City Bolivar Technical College, Bolivar Brown Mackie College - St. Louis, Fenton Bryan College, Springfield Bryan College - Columbia, Columbia Everest College, Earth City Everest College, Kansas City Everest College, Springfield Hickey College, St. Louis ITT Technical Institute, Arnold ITT Technical Institute, Earth City ITT Technical Institute, Kansas City ITT Technical Institute, Springfield Le Cordon Bleu College of Culinary Arts, Saint Peters Metro Business College, Arnold Metro Business College, Cape Girardeau Metro Business College, Jefferson City Metro Business College, Rolla Missouri College, Brentwood Pinnacle Career Institute, Kansas City Pinnacle Career Institute - North Kansas City, Kansas City Pinnacle Career Institute - Online Education, Kansas City

Sanford-Brown College, Fenton Sanford-Brown College, Hazelwood Sanford-Brown College, Saint Peters Stevens Institute of Business and Arts, Saint Louis Texas County Technical College, Houston

NEBRASKA ITT Technical Institute, Omaha Wright Career College, Omaha

NEVADA Anthem Institute, Las Vegas Art Institute of Las Vegas, Henderson Carrington College, Las Vegas Carrington College, Reno Euphoria Institue of Beauty Arts & Sciences, Las Vegas Euphoria Institute of Beauty Arts & Sciences, Henderson Euphoria Institute of Beauty Arts & Sciences - Summerlin, Las Vegas Everest College, Henderson International Academy of Design and Technology- Las Vegas, Henderson ITT Technical Institute, Henderson ITT Technical Institute, North Las Vegas Le Cordon Bleu College of Culinary Arts, Las Vegas Morrison University, Reno

NEW HAMPSHIRE Lebanon College, Lebanon Salter School of Nursing & Allied Health, Manchester

NEW JERSEY American Institute, Clifton Anthem Institute, Cherry Hill Best Care Training Institute, East Orange Dover Business College, Clifton Dover Business College, Dover Drake College of Business, Elizabeth Drake College of Business, Newark Eastwick College, Ramsey

Harris School of Business, Cherry Hill Harris School of Business, Hamilton Harris School of Business, Linwood Hohokus RETS-Nutley School of Business, Medical and Technica, Nutley HoHokus-Hackensack School of Business and Medical Sciences, Hackensack ITT Technical Institute, Marlton Lincoln Technical Institute, Edison Lincoln Technical Institute, Moorestown Lincoln Technical Institute, Paramus Omega Institute, Pennsauken PC AGE Career Institute, Edison PC AGE Career Institute, Jersey City Sanford-Brown Institute, Iselin StenoTech Career Institute, Fairfield StenoTech Career Institute, Piscataway The School of Court Reporting, LLC, Marlton

NEW MEXICO Anamarc College, Santa Teresa Brookline College, Albuquerque Brown Mackie College-Albuquerque, Albuquerque Carrington College, Albuquerque ITT Technical Institute, Albuquerque

NEW YORK Art Institute of New York City, New York Branford Hall Career Institute, Albany Branford Hall Career Institute, Bohemia Career Institute of Health and Technology, Brooklyn Career Institute of Health and Technology, Garden City Cheryl Fell’s School of Business, Niagara Falls Cope Institute, Brooklyn EDP School of Computer Programming, Brooklyn Elmira Business Institute, Elmira Elmira Business Institute, Vestal Everest Institute, Rochester Global Business Institute, Far Rockaway Global Business Institute, New York Hunter Business School, Levittown

Hunter Business School, Medford ITT Technical Institute, Albany ITT Technical Institute, Getzville ITT Technical Institute, Liverpool Long Island Business Institute, Commack Long Island Business Institute, Flushing Manhattan School of Computer Technology, Brooklyn Mildred Elley, Albany Mildred Elley-New York City, New York New York Institute of English and Business, New York Olean Business Institute, Olean Professional Business College, New York Ridley-Lowell Business & Technical Inst, Binghamton Ridley-Lowell Business & Technical Institute, Poughkeepsie Sanford-Brown Institute, Garden City Sanford-Brown Institute, Melville Sanford-Brown Institute, New York Sanford-Brown Institute, White Plains Spanish-American Institute, New York

NORTH CAROLINA Art Institute of Charlotte, Charlotte Art Institute of Raleigh - Durham, Durham Brookstone College of Business, Charlotte Brookstone College of Business, Greensboro ITT Technical Institute, Cary ITT Technical Institute, Charlotte ITT Technical Institute, Charlotte ITT Technical Institute, Durham ITT Technical Institute, High Point King’s College, Charlotte Living Arts College @ School of Communication Arts, Raleigh Living Arts Institute @ School of Communication Arts, Winston Salem Miller-Motte College, Cary Miller-Motte College, Fayetteville Miller-Motte College, Greenville Miller-Motte College, Jacksonville Miller-Motte College, Raleigh Miller-Motte College, Wilmington

21

South College, Asheville The Chef’s Academy, Morrisville

OHIO ATS Institute of Technology, Highland Heights Beckfield College, Springdale Bradford School, Columbus Brown Mackie College - Akron, Akron Brown Mackie College - Cincinnati, Cincinnati Brown Mackie College - Findlay, Findlay Brown Mackie College - North Canton, Canton Daymar College, Chillicothe Daymar College, Jackson Daymar College, Lancaster Daymar College, New Boston Fortis College, Ravenna Gallipolis Career College, Gallipolis Harrison College, Grove City Hondros College, Fairborn Hondros College, Independence Hondros College, West Chester Hondros College, Westerville ITT Technical Institute, Akron ITT Technical Institute, Columbus ITT Technical Institute, Dayton ITT Technical Institute, Hilliard ITT Technical Institute, Maumee ITT Technical Institute, Norwood ITT Technical Institute, Strongsville ITT Technical Institute, Warrensville Heights ITT Technical Institute, Youngstown Lincoln College of Technology, Cincinnati Lincoln College of Technology, Cincinnati Lincoln College of Technology, Cleveland Lincoln College of Technology, Columbus Lincoln College of Technology, Dayton Lincoln College of Technology, Franklin Lincoln College of Technology, Toledo Miami-Jacobs Career College, Columbus Miami-Jacobs Career College, Dayton

22

Miami-Jacobs Career College, Independence Miami-Jacobs Career College, Sharonville Miami-Jacobs Career College, Springboro Miami-Jacobs Career College, Troy National College, Canton National College, Columbus National College, Stow National College, Willoughby Hills National College, Youngstown National College, Cincinnati National College, Kettering Ohio Business College, Columbus Ohio Business College, Sandusky Ohio Business College, Sheffield Village Ohio Valley College of Technology, East Liverpool Sanford-Brown College, Columbus Sanford-Brown College, Middleburg Heights Stautzenberger College, Brecksville Stautzenberger College, Maumee Trumbull Business College, Warren

OKLAHOMA Brown Mackie College - Tulsa, Tulsa Career Point College, Tulsa Clary Sage College, Tulsa Community Care College, Tulsa ITT Technical Institute, Oklahoma City ITT Technical Institute, Tulsa Oklahoma Technical College, Tulsa Virginia College, Tulsa Wright Career College, Oklahoma City Wright Career College, Tulsa

OREGON Carrington College, Portland Everest College, Portland Everest Institute - Tigard, Tigard ITT Technical Institute, Portland ITT Technical Institute, Salem Le Cordon Bleu College of Culinary Arts, Portland Oregon Culinary Institute, Portland Pioneer Pacific College, Wilsonville Pioneer Pacific College - Eugene

Branch, Springfield Sanford-Brown College, Portland Sumner College, Portland

PENNSYLVANIA Academy of Court Reporting & Technology, Pittsburgh Anthem Institute, Springfield Art Institute of Philadelphia, Philadelphia Bradford School, Pittsburgh Cambria-Rowe Business College, Indiana Cambria-Rowe Business College, Johnstown Consolidated School of Business, Lancaster Consolidated School of Business, York Douglas Education Center, Monessen DuBois Business College, DuBois DuBois Business College, Huntingdon DuBois Business College, Oil City Education and Technology Institute, Greensburg Erie Business Center, Erie Erie Business Center South, New Castle Everest Institute, Bensalem Everest Institute, Pittsburgh Fortis Institute, Erie Harris School of Business, Upper Darby ITT Technical Institute, Dunmore ITT Technical Institute, Harrisburg ITT Technical Institute, King Of Prussia ITT Technical Institute, Levittown ITT Technical Institute, Philadelphia ITT Technical Institute, Pittsburgh ITT Technical Institute, Tarentum Kaplan Career Institute, Harrisburg Kaplan Career Institute, Philadelphia Kaplan Career Institute - ICM Campus, Pittsburgh Lansdale School of Business, North Wales Laurel Business Institute, Uniontown Laurel Technical Institute, LLC, Sharon Lincoln Technical Institute, Philadelphia Lincoln Technical Institute, Philadelphia McCann School of Business & Technology, Carlisle McCann School of Business & Technology, Allentown

McCann School of Business & Technology, Dickson City McCann School of Business & Technology, Hazle Township McCann School of Business & Technology, Pottsville McCann School of Business & Technology, Sunbury McCann School of Business & Technology, Wilkes Barre Newport Business Institute, Lower Burrell Newport Business Institute, Williamsport Pace Institute, Reading Penn Commercial Business/Technical School, Washington Pennsylvania Institute of Health and Technology, Mount Braddock Princeton Information Technology Center, Glenside Sanford-Brown Institute, Pittsburgh Sanford-Brown Institute, Pittsburgh Sanford-Brown Institute, Trevose South Hills School of Business and Technology, Altoona South Hills School of Business and Technology, State College The Art Institute of York - Pennsylvania, York Yorktowne Business Institute, York

Instituto de Banca y Comercio, Hato Rey Instituto De Banca Y Comercio, Humacao Instituto de Banca y Comercio, Manati Instituto de Banca y Comercio, Mayaguez Instituto de Banca y Comercio, Ponce Instituto de Banca y Comercio, San Juan John Dewey College - Arroyo, Arroyo John Dewey College - Bayamon, Bayamon John Dewey College - Carolina, Carolina John Dewey College - Fajardo, Fajardo John Dewey College - Hatillo, Hatillo John Dewey College - Juana Diaz, Juana Diaz John Dewey College - Manati, Manati John Dewey College - San Juan, Hato Rey John Dewey College - Yabucoa, Yabucoa MBTI Business Training Institute, Santurce National University College, Arecibo National University College, Bayamon National University College, Ponce National University College, Rio Grande Trinity College of Puerto Rico, Ponce

RHODE ISLAND Lincoln Technical Institute, Lincoln Sanford-Brown Institute, Cranston Sawyer School, Pawtucket Sawyer School, Providence

SOUTH CAROLINA Brown Mackie College - Greenville, Greenville Forrest College, Anderson Golf Academy of America, Myrtle Beach ITT Technical Institute, Columbia ITT Technical Institute, Greenville ITT Technical Institute, Myrtle Beach ITT Technical Institute, North Charleston Miller-Motte Technical College, Charleston Miller-Motte Technical College, Conway National Center For Credibility Assessment, Columbia Professional Golfers Career CollegeHilton Head, Bluffton Virginia College, Columbia Virginia College, Greenville Virginia College, North Charleston Virginia College, Spartanburg

PUERTO RICO American Educational College, Bayamon American Educational College, Toa Alta American Educational College, Vega Alta Atlantic University College, Guaynabo Colegio Tecnologico y Comercial de PR, Aguada EDIC College, Caguas Humacao Community College, Humacao Instituto de Banca y Comercio, Arecibo Instituto De Banca Y Comercio, Bayamon Instituto de Banca y Comercio, Caguas Instituto de Banca y Comercio, Cayey Instituto de Banca y Comercio, Fajardo Instituto de Banca y Comercio, Guayama

23

SOUTH DAKOTA Globe University - Sioux Falls, Sioux Falls

TENNESSEE Anthem Career College, Memphis Anthem Career College, Nashville Daymar Institute, Clarksville Daymar Institute, Murfreesboro Daymar Institute, Nashville International Academy of Design and Technology, Nashville ITT Technical Institute, Chattanooga ITT Technical Institute, Cordova ITT Technical Institute, Johnson City ITT Technical Institute, Knoxville ITT Technical Institute, Nashville Miller-Motte Technical College, Chattanooga Miller-Motte Technical College, Clarksville Miller-Motte Technical College, Madison National College of Business and Technology, Bartlett National College of Business and Technology, Bristol National College of Business and Technology, Knoxville National College of Business and Technology, Madison National College of Business and Technology, Memphis National College of Business and Technology, Nashville Virginia College School of Business and Health, Chattanooga Virginia College School of Business and Health, Knoxville West Tennessee Business College, Jackson

TEXAS American Commercial College, Abilene American Commercial College, Lubbock American Commercial College, Odessa American Commercial College, San Angelo

24

American Commercial College, Wichita Falls Anamarc College, El Paso Anamarc College, El Paso Anthem College, Irving Brown Mackie College - San Antonio, San Antonio Career Point College, San Antonio Carrington College, Mesquite Court Reporting Institute of Dallas, Dallas Court Reporting Institute of Houston, Houston Everest College, Arlington Everest College, Dallas Everest College, Fort Worth Everest College, Fort Worth Franklin College, El Paso Franklin College, El Paso Golf Academy of America, Farmers Branch International Academy of Design and Technology, San Antonio ITT Technical Institute, Arlington ITT Technical Institute, Austin ITT Technical Institute, Desoto ITT Technical Institute, Houston ITT Technical Institute, Houston ITT Technical Institute, Richardson ITT Technical Institute, San Antonio ITT Technical Institute, San Antonio ITT Technical Institute, Waco ITT Technical Institute, Webster Lawyer’s Assistant School of Dallas, Dallas Le Cordon Bleu College of Culinary Arts, Austin Le Cordon Bleu College of Culinary Arts, Dallas Lighthouse College, Dallas North American College, Houston Sanford-Brown College, Dallas Sanford-Brown College, Houston Sanford-Brown College, Houston Sanford-Brown College, San Antonio Sanford-Brown Institute, Austin Texas School of Business, Houston Texas School of Business - East, Houston Texas School of Business - Southwest, Houston

Texas School of Business-Friendswood, Friendswood Vet Tech Institute of Houston, Houston Virginia College At Austin, Austin West Coast University, Dallas Westwood College Dallas, Dallas Westwood College Ft. Worth, Fort Worth Westwood College-Houston South, Houston

UTAH Art Institute of Salt Lake City, Draper Broadview Entertainment Arts University, Salt Lake City Broadview University-Layton, Layton Broadview University-Orem, Orem Broadview University-West Jordan, West Jordan Eagle Gate College, Layton Eagle Gate College, Murray Everest College, West Valley City ITT Technical Institute, Murray Neumont University, South Jordan

VIRGINIA Bon Secours Memorial College of Nursing, Richmond California University of Management and Sciences Virginia, Falls Church Court Reporting Institute of Arlington, Arlington Everest College, Arlington Everest College, Chesapeake Everest College, Newport News Everest College - McLean, Mc Lean Fortis College, Norfolk Fortis College, Richmond ITT Technical Institute, Chantilly ITT Technical Institute, Norfolk ITT Technical Institute, Richmond ITT Technical Institute, Salem ITT Technical Institute, Springfield Miller-Motte Technical College, Lynchburg Miller-Motte Technical College, Roanoke National College, Charlottesville National College, Salem

National College, Danville National College, Harrisonburg National College, Lynchburg National College, Martinsville Sanford-Brown College, Mc Lean Sentara College of Health Sciences, Chesapeake Stratford University, Falls Church Stratford University, Woodbridge Stratford University - Glen Allen, Glen Allen Virginia College, Richmond Virginia International University, Fairfax Westwood College-Annandale, Annandale Westwood College-Arlington Ballston, Arlington

WASHINGTON Bainbridge Graduate Institute, Bainbridge Island Carrington College, Spokane Charter College - Bellingham, Bellingham Charter College - Pasco Washington, Pasco Charter College - Vancouver, Vancouver Everest College, Bremerton Everest College, Everett Everest College, Tacoma Everest College, Vancouver Everest College - Seattle, Seattle Everest College - Tacoma, Fife Everest College - Vancouver, Vancouver International Academy of Design and Technology, Seattle ITT Technical Institute, Everett ITT Technical Institute, Seattle ITT Technical Institute, Spokane Valley Le Cordon Bleu College of Culinary Arts, Tukwila

WEST VIRGINIA ITT Technical Institute, Huntington Mountain State College, Parkersburg National College, Parkersburg National College, Princeton Valley College, Martinsburg West Virginia Business College, Nutter Fort

West Virginia Business College, Wheeling West Virginia Junior College, Bridgeport West Virginia Junior College, Charleston West Virginia Junior College, Morgantown

WISCONSIN The Art Institute of Wisconsin, Milwaukee Everest College, Milwaukee Globe University - Appleton, Grand Chute Globe University - Eau Claire, Eau Claire Globe University - Green Bay, Bellevue Globe University - La Crosse, Onalaska Globe University - Madison East, Madison Globe University - Middleton, Middleton Globe University - Wausau, Rothschild ITT Technical Institute, Germantown ITT Technical Institute, Green Bay ITT Technical Institute, Greenfield ITT Technical Institute, Madison Kaplan College, Milwaukee Sanford-Brown College-Milwaukee, West Allis

WYOMING Institute of Business & Medical Careers, Cheyenne

INTERNATIONAL The Art Institute of Vancouver, Vancouver, British Columbia, Canada Everest College of Business, Technology and Healthcare, Barrie, Ontario, Canada Everest College of Business, Technology and Healthcare, Brampton, Ontario, Canada Everest College of Business, Technology and Healthcare, Hamilton, Ontario, Canada (Kings Street West) Everest College of Business, Technology

and Healthcare, Hamilton, Ontario, Canada (Upper James Street) Everest College of Business, Technology and Healthcare, Kitchener, Ontario, Canada Everest College of Business, Technology and Healthcare, London, Ontario, Canada Everest College of Business, Technology and Healthcare, Mississauga, Ontario, Canada Everest College of Business, Technology and Healthcare, Nepean, Ontario, Canada Everest College of Business, Technology and Healthcare, Newmarket, Ontario, Canada Everest College of Business, Technology and Healthcare, Ottawa, Ontario, Canada Everest College of Business, Technology and Healthcare, Scarborough, Ontario, Canada Everest College of Business, Technology and Healthcare, Sudbury, Ontario, Canada Everest College of Business, Technology and Healthcare, Thunder Bay, Ontario, Canada Everest College of Business, Technology and Healthcare, Toronto, Ontario, Canada Everest College of Business, Technology and Healthcare, Toronto, Ontario, Canada Everest College of Business, Technology and Healthcare, Windsor, Ontario, Canada International College of the Cayman Islands, Newlands, Cayman Islands Schiller International University, Heidelberg, Germany Schiller International University, Madrid, Spain Schiller International University, Paris, France Stratford University - New Delhi, New Dehli, India Westhill College, Cuajimalpa, Mexico

25

ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Financial Statements and Independent Auditor’s Report June 30, 2011

26

27

28

29

30

31

32

33

34

35

36

37

38

Accrediting Council for Independent Colleges and Schools 750 First Street, NE, Suite 980 | Washington, DC 20002-4223 ph 202.336.6780 | fax 202.842.2593 www.acics.org