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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>NONDISCRIMINATORY POLICY STATEMENTS ARE PUBLISHED IN THE UNIVERSITY'S REGISTRATION MATERIALS AND ON ITS WEBPAGE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 5 - Explanation of Organization Discrimination by Race</FormAndLineReferenceDesc>
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        <TitleTxt>ACADEMIC AFF DIR</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services</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 2020. MANAGEMENT INTENDS TO RENEW THE PROGRAM WHEN STUDENTS ARE PERMITTED TO TRAVEL TO THE UNITED STATES AND RESUME STUDY ABROAD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address</FormAndLineReferenceDesc>
        <ExplanationTxt>Nobuyasu Kurata- 4-23-23 Takadanobaba, Shinjuku-ku, Tokyo, Japan 169-0075;Hiroshi Takahashi- 1-13-1 Matoba-Kita, Kawagoe-shi, Saitama, Japan;Satochi Kaneko - 1-13-1 Matoba-Kita, Kawagoe, Saitama, Japan 350-119;Isshin Yamada -1-13-1 Matoba-Kita, Kawagoe, Saitama, Japan 350-119;Tetsuro Furta- 4-23-23 Takadanobaba, Shinjuku-ku, Tokyo, Japan 169-0075;Carol Long - Willamette University 900 State Street, Salem OR 97301James Bauer - 890 Oak St SE Building B, Salem OR 97301</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>990 REVIEWED BY THE SECRETARY and TREASURER PRIOR TO FILING WITH IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation is based on comparable salaries of local universities and increased according to the Salem/ Portland local consumer price index.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation is based on comparable salaries of local universities and increased according to the Salem/ Portland local consumer price index.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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