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      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>INTERNATIONAL REFORMED UNIVERSITY AND SEMINARY IS AN INSTITUTION OF BIBLICAL HIGHER EDUCATION, WHOSE MISSION IS TO PREPARE MEMBERS OF THE FAITH COMMUNITY IN NORTHERN AMERICAN REGION INCLUDING LOS ANGELES AND FURTHER THROUGHOUT THE WORLD, FOR SERVICE AS FUTURE AND LAY LEADERS NOT ONLY IN KOREAN IMMIGRANT CHURCHES IN THE WORLD BUT ALSO IN ALL THE CHURCHES OF GOD. THIS PREPARATION IS TO TRAIN MEN AND WOMEN WHO ARE APPROVED WORKMEN WHO DO NOT NEED TO BE ASHAMED, AND WHO CORRECTLY HANDLE THE WORD OF THE TRUTH SO THAT THEY MAY EXERT THEMSELVES IN DEVELOPING THEMSELVES TO GOD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>PRHIGHER EDUCATION ACCESS: IRUS WILL PROVIDE ACCESS TO HIGHER EDUCATION FOR ALL CHURCH MEMBERS OF IMMIGRANT COMMUNITY. IRUS RECOGNIZES THAT LEARNING IS A LIFE-LONG PROCESS AND THUS WILL MAKE EDUCATION MORE ACCESSIBLE AND AFFORDABLE. OUR COMMUNITIES AND CHURCH GROWTH: IRUS WILL FOSTER COLLABORATIVE RELATIONSHIPS THAT FACILITATE PARTNERING FOR MUTUAL SUCCESS, BEING AFFILIATED WITH CHURCHES IN DENOMINATIONS TO NURTURE CHURCH LEADERS. QUALITY ACADEMIC SERVICES: IRUS WILL PROVIDE THE QUALITY TEACHING AND LEARNING FOCUSED ON ACADEMIC ACHIEVEMENT AND PERSONAL AND PROFESSIONAL GROWTH AND UTILIZE APPROPRIATE TECHNOLOGIES TO ADVANCE PROGRAMS, SERVICES AND OPERATIONS TO SUPPORT TEACHING AND LEARNING. PRACTICAL MINISTRY READINESS: IRUS WILL OFFER HIGH-QUALITY DEGREE PROGRAMS AND WILL DELIVER THEM IN A MANNER THAT PREPARES GRADUATES TO PUT THEIR BIBLICAL KNOWLEDGE AND THEOLOGY INTO PRACTICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>RETURN REVIEWED BY BOARD</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT -16,354</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>