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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>SEMIHAN EARLY LEARNING ACADEMY (SELA) OPERATES UNDER A CHRISTIAN PHILOSOPHY THAT CHILDREN NEED TO BE TREATED WITH LOVE, WARMTH, AND RESPECT. IT IS THE INTENT OF SELA TO OFFER A PERSONALIZED EDUCATIONAL EXPERIENCE THAT IS ACADEMICALLY EXCELLENT AND THEOLOGICALLY SOUND, GUIDING EACH CHILD TO A CLOSER RELATIONSHIP WITH CHRIST WHILE PROVIDING THE BEST EDUCATIONAL PREPARATION POSSIBLE. WE WILL RAISE UP THE NEXT GENERATION OF 100% GLOBAL, 100% AMERICAN, AND 100% KOREAN CITIZENS OF EXCELLENT HEALTH, CHARACTER, AND MIND IN ACCORDANCE WITH SEMIHANS W.O.R.L.D. VISION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>SEMIHAN EARLY LEARNING ACADEMY (SELA) OPERATES UNDER A CHRISTIAN PHILOSOPHY THAT CHILDREN NEED TO BE TREATED WITH LOVE, WARMTH, AND RESPECT. IT IS THE INTENT OF SELA TO OFFER A PERSONALIZED EDUCATIONAL EXPERIENCE THAT IS ACADEMICALLY EXCELLENT AND THEOLOGICALLY SOUND, GUIDING EACH CHILD TO A CLOSER RELATIONSHIP WITH CHRIST WHILE PROVIDING THE BEST EDUCATIONAL PREPARATION POSSIBLE. WE WILL RAISE UP THE NEXT GENERATION OF 100% GLOBAL, 100% AMERICAN, AND 100% KOREAN CITIZENS OF EXCELLENT HEALTH, CHARACTER, AND MIND IN ACCORDANCE WITH SEMIHAN??S W.O.R.L.D. VISION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>