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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>35975</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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    <IRS990ScheduleA documentId="RetDoc7">
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
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        <OtherCostOrOtherBasisAmt>13910</OtherCostOrOtherBasisAmt>
        <BookValueAmt>13910</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>81444</DepreciationAmt>
        <BookValueAmt>-31469</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
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        <BookValueAmt>38050</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>20491</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>948034</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>5858</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>33500</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>39358</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>908676</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>106295</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>106295</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1014971</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>906201</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>33500</DonatedServicesUseFcltsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>TUITION AND FEES GRANTS 106,295</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>TUITION AND FEES GRANTS 106,295</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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      <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>THE INSTITUTE ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE POLICY IS PUBLICIZED IN THE ACADEMIC CATALOG AND ON THE WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleF documentId="RetDoc8">
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        <TypeOfAssistanceTxt>TUITION AND FEES GRANT</TypeOfAssistanceTxt>
        <RegionTxt>EAST ASIA AND THE PACIFIC</RegionTxt>
        <RecipientCnt>10</RecipientCnt>
        <CashGrantAmt>11000</CashGrantAmt>
      </ForeignIndividualsGrantsGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>TUITION AND FEES GRANT</TypeOfAssistanceTxt>
        <RegionTxt>EUROPE (INCLUDING ICELAND AND GREENLAND)</RegionTxt>
        <RecipientCnt>3</RecipientCnt>
        <CashGrantAmt>1207</CashGrantAmt>
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      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>TUITION AND FEES GRANT</TypeOfAssistanceTxt>
        <RegionTxt>NORTH AMERICA (NOT THE UNITED STATES)</RegionTxt>
        <RecipientCnt>3</RecipientCnt>
        <CashGrantAmt>2500</CashGrantAmt>
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      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>TUITION AND FEES GRANT</TypeOfAssistanceTxt>
        <RegionTxt>SUB-SAHARAN AFRICA</RegionTxt>
        <RecipientCnt>7</RecipientCnt>
        <CashGrantAmt>10500</CashGrantAmt>
      </ForeignIndividualsGrantsGrp>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>TUITION AND FEES GRANT</TypeOfAssistanceTxt>
        <RegionTxt>MIDDLE EAST AND NORTH AFRICA</RegionTxt>
        <RecipientCnt>2</RecipientCnt>
        <CashGrantAmt>3500</CashGrantAmt>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
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    <IRS990ScheduleI documentId="RetDoc5">
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    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTE FOR WORSHIP STUDIES FORMS SERVANT LEADERS IN CHRISTIAN WORSHIP RENEWAL AND EDUCATION THROUGH GRADUATE ACADEMIC PRAXIS, GROUNDED IN BIBLICAL, HISTORICAL, THEOLOGICAL, CULTURAL AND MISSIOLOGICAL REFLECTION IN COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AFTER THE FORM 990 IS PREPARED BY THE INSTITUTES EXTERNAL CPA, IT IS REVIEWED BY THE PRESIDENT A COPY IS AVAILABLE FOR THE BOARD BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, AT ONE OF THE BOARD MEETINGS, THE SCHOOL PRESIDENT AND ALL THE DIRECTORS ARE REQUESTED TO COMPLETE A DISCLOSURE OF CONFLICTING INTEREST FORM THAT IS SUPPLIED TO THEM THE BOARD EXECUTIVE COMMITTEE REVIEWS THE FORMS TO VERIFY THAT EITHER NO CONFLICTS EXIST OR THAT ANY CONFLICTS ARE PROPERLY DISCLOSED SO THAT PREVENTATIVE ACTION MAY BE TAKEN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AND ARE PROVIDED ON A PER-REQUEST BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>TUITION AND FEES GRANTS -106,295 TUITION AND FEES GRANTS 106,295</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>