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      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>787765</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>716553</DepreciationAmt>
        <BookValueAmt>71212</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>656114</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>627043</DepreciationAmt>
        <BookValueAmt>29071</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>703689</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>701243</DepreciationAmt>
        <BookValueAmt>2446</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3616145</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc4">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <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>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>NONDISRIMINATORY POLICY STATEMENTS ARE PUBLISHED IN THE UNIVERSITY'S REGISTRATION MATERIALS AND ON ITS WEBPAGE</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>IN RESPONSE TO COVID-19 PANDEMIC AND GOVERNMENT TRAVEL RESTRICTIONS, TIUA AND WILLAMETTE UNIVERSITY SUSPENDED THE AMERICAN STUDIES PROGRAM IN MARCH 2020. STUDENTS RETURNED HOME. IN APRIL 2020, TIUA TERMINATED EMPLOYMENT AGREEMENTS WITH ALL PERSONNEL EXCEPT THE DIRECTOR OF ADMINISTRATION. PERSONNEL RECEIVED SEVERANCE PAYMENTS AND ACCRUED LEAVE BALANCES. CAMPUS WAS VACANT FROM APRIL 2020 TO DECEMBER 2021. MANAGEMENT INTENDS TO RENEW THE PROGRAM AS A JOINT VENTURE WITH WILLAMETTE UNIVERSITY IN 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>SHIZUKA KURATA NOBUYASU KURATA FAMILY RELATIONSHIP SATOSHI KANEKO NOBUYASU KURATA FAMILY RELATIONSHIP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>NOBUYASU KURATA 4-23-23 TAKADANOBARA SHINJUKU-KU, TOKYO JAPAN 169-0075, JA HIROSHI TAKAHASHI 890 OAK ST SE SALEM, OR 97301 SATOSHI KANEKO 1-13-1 MATOBA-KITA KAWAGOE, SAITAMA, JAPAN 350-119, JA ISSHIN YAMADA 1-13-1 MATOBA-KITA KAWAGOE, SAITAMA, JAPAN 350-119, JA TESURO FURUTA 4-23-23 TAKADANOBABA SHINJUKU-KU, TOKYO, JAPAN 169-0075, JA CAROL LONG WILLAMETTE UNIVERSITY 900 STATE ST. SALEM, OR 97301 JAMES BAUER 890 OAK ST SE SALEM, OR 97301</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>990 REVIEWED BY THE SECRETARY AND TREASURER PRIOR TO FILING WITH IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD DOES NOT SIGN CONFLICT OF INTEREST FORMS. THE BOARD DOES DEAL WITH CONFLICT OF INTEREST AS A DISCUSSION ITEM WITHIN THE BOARD. THE BOARD WILL SEEK THE ADVICE AND OPINION OF THE COMPANY'S LAW FIRM GARRETT HEMANN ROBERTSON TO RESOLVE QUESTIONS OR ANY POTENTIAL CONFLICTS AS THEY ARISE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS BASED ON COMPARABLE SALARIES OF LOCAL UNIVERSITIES AND INCREASED ACCORDING TO THE SALEM/PORTLAND LOCAL CONSUMER PRICE INDEX.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS BASED ON COMPARABLE SALARIES OF LOCAL UNIVERSITIES AND INCREASED ACCORDING TO THE SALEM/PORTLAND LOCAL CONSUMER PRICE INDEX.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
