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    <Timestamp>2014-02-11T16:31:56-05:00</Timestamp>
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        <State>FL</State>
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        <BusinessNameLine1>INSTITUTE FOR WORSHIP STUDIES FLORIDA CAMPUS INC</BusinessNameLine1>
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        <AddressLine1>151 KINGSLEY AVENUE</AddressLine1>
        <City>ORANGE PARK</City>
        <State>FL</State>
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      <PermanentlyRestrictedNetAssets>
        <BOY>12961</BOY>
        <EOY>13386</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>333739</BOY>
        <EOY>333915</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>387431</BOY>
        <EOY>398300</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>174</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>2</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D">
      <CurrentYear>
        <BeginningOfYearBalance>12961</BeginningOfYearBalance>
        <Contributions>425</Contributions>
        <EndOfYearBalance>13386</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>12681</BeginningOfYearBalance>
        <Contributions>280</Contributions>
        <EndOfYearBalance>12961</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>12540</BeginningOfYearBalance>
        <Contributions>141</Contributions>
        <EndOfYearBalance>12681</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>12194</BeginningOfYearBalance>
        <Contributions>221</Contributions>
        <InvestmentEarningsOrLosses>125</InvestmentEarningsOrLosses>
        <EndOfYearBalance>12540</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <CurrentYearMinus4Years>
        <BeginningOfYearBalance>11549</BeginningOfYearBalance>
        <Contributions>645</Contributions>
        <EndOfYearBalance>12194</EndOfYearBalance>
      </CurrentYearMinus4Years>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Equipment>
        <InvestmentCostOrOtherBasis>68752</InvestmentCostOrOtherBasis>
        <Depreciation>38099</Depreciation>
        <BookValue>30653</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>30653</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>CONSIGNMENT INVENTORY</Description>
        <Amount>1484</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>EMPLOYEE PAYROLL</Description>
        <Amount>3287</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>PAYROLL TAXES</Description>
        <Amount>268</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>5039</TotalOfAmounts>
      <TotRevenueEtcAuditedFinclStmt>781282</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>34605</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>34605</RevenueNotRptdF990>
      <RevenueSubtotal>746677</RevenueSubtotal>
      <OtherRevenuesNotIncluded>66874</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>66874</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>813551</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>781108</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>34605</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>34605</ExpensesNotRptdF990>
      <ExpensesSubtotal>746503</ExpensesSubtotal>
      <OtherExpensesNotIncluded>66874</OtherExpensesNotIncluded>
      <ExpensesNotRptdOnFinStmt>66874</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>813377</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>D10</Identifier>
        <ReturnReference>Other revenues included on Form 990 Part XI line 4b</ReturnReference>
        <Explanation>TUITION AND FEE GRANTS</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>D12</Identifier>
        <ReturnReference>Other expenses included on Form 990 Part XII line 4b</ReturnReference>
        <Explanation>TUITION AND FEE GRANTS</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="990E">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleF documentId="990F">
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>TUITION AND FEES GRANT</TypeOfAssistance>
        <Region>NORTH AMERICAN NOT THE UNITED STATES</Region>
        <NumberOfRecipients>4</NumberOfRecipients>
        <AmountOfNonCashAssistance>6073</AmountOfNonCashAssistance>
        <DescriptionOfNonCashAssistance>TUITION AND FEES GRANT</DescriptionOfNonCashAssistance>
        <MethodOfValuation>FAIR MARKET VALUE</MethodOfValuation>
      </GrantsToIndOutsideUS>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>TUITION AND FEES GRANT</TypeOfAssistance>
        <Region>SOUTH ASIA</Region>
        <NumberOfRecipients>4</NumberOfRecipients>
        <AmountOfNonCashAssistance>16275</AmountOfNonCashAssistance>
        <DescriptionOfNonCashAssistance>TUITION AND FEES GRANT</DescriptionOfNonCashAssistance>
        <MethodOfValuation>FAIR MARKET VALUE</MethodOfValuation>
      </GrantsToIndOutsideUS>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="990I">
      <RecordsMaintained>true</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>TUITION AND FEES GRANT</TypeOfGrant>
        <NumberOfRecipients>37</NumberOfRecipients>
        <AmountOfNonCashAssistance>44526</AmountOfNonCashAssistance>
        <MethodOfValuation>FMV</MethodOfValuation>
        <DescriptionOfNonCashAssistance>TUITION AND FEES GRANT</DescriptionOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>I1</Identifier>
        <ReturnReference>Monitoring procedures Part I line 2</ReturnReference>
        <Explanation>ALL SCHOLARSHIP AND GRANT DECISIONS ARE MADE BY THE FINANCIAL AID COMMITTEE. AWARDS MUST BE APPLIED FOR AND RENEWED EACH SEMESTER.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="990L">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>WEBBER COMMUNICATION</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>BOARD MEMBER</Relationship>
        <AmountOfTransaction>12000</AmountOfTransaction>
        <DescriptionOfTransaction>CONSULTING SERVICES</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>O01</Identifier>
        <ReturnReference>Officer directors etc family relationship Part VI line 2</ReturnReference>
        <Explanation>THE CHAIRMAN OF THE BOARD, DR. JOHN LINDSELL, IS THE BROTHER OF MRS. JOANNE WEBBER. MRS. JOANNE WEBBER IS A MEMBER OF THE BOARD AND IS THE WIDOW OF THE SCHOOL9S FOUNDER, DR. ROBERT E. WEBBER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O02</Identifier>
        <ReturnReference>Form 990 governing body review Part VI line 11</ReturnReference>
        <Explanation>AFTER THE FORM 990 IS PREPARED BY THE INSTITUTE9S EXTERNAL CPA, IT IS REVIEWED BY THE PRESIDENT. A COPY IS PROVIDED TO THE BOARD BEFORE IT IS FILED WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O03</Identifier>
        <ReturnReference>Conflict of interest policy compliance Part VI line 12c</ReturnReference>
        <Explanation>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 ACTIONS MAY BE TAKEN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O04</Identifier>
        <ReturnReference>Governing documents etc available to public Part VI line 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AND ARE PROVIDED ON A PER-REQUEST BASIS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O05</Identifier>
        <ReturnReference>Explanation of other changes in net assets or fund balances Part XI line 9</ReturnReference>
        <Explanation>ROUNDING</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>