﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-12-04T12:22:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>882373175</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GALANI &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 535</AddressLine1Txt>
        <CityNm>PAOLI</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>233102135</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WON INSTITUTE OF GRADUATE STUDIES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WONI</BusinessNameControlTxt>
      <PhoneNum>2158848942</PhoneNum>
      <USAddress>
        <AddressLine1Txt>800 JACKSONVILLE ROAD</AddressLine1Txt>
        <CityNm>WARMINSTER</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18974</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WONSUN OH PHD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2158848942</PhoneNum>
      <SignatureDt>2025-12-04</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANTHONY GALANI CPA</PreparerPersonNm>
      <PTIN>P00971702</PTIN>
      <PhoneNum>4849618536</PhoneNum>
      <PreparationDt>2025-12-04</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc7">
      <PrincipalOfficerNm>WONSUN OH PHD</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>800 JACKSONVILLE ROAD</AddressLine1Txt>
        <CityNm>WARMINSTER</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18974</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2785239</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.WONINSTITUTE.EDU</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2002</FormationYr>
      <LegalDomicileStateCd>PA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE INSTITUTE IS DULY REGISTERED AS A NON-PROFIT CORPORATION IN THE COMMONWEALTH OF PENNSYLVANIA AND LEGALLY AUTHORIZED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION TO OFFER GRADUATE EDUCATION PROGRAMS LEADING TO MASTER OF WON BUDDHIST STUDIES, DOCTOR OF ACUPUNCTURE, MASTER OF ACUPUNCTURE STUDIES, CERTIFICATE IN CHINESE HERBAL MEDICINE, CERTIFICATE OF WON BUDDHIST STUDIES, AND CONTINUING EDUCATION ACCREDITED BY ACAHM AND MSCHE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>15</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>15</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>85</TotalEmployeeCnt>
      <TotalVolunteersCnt>30</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>334111</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>184606</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>2542424</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>2490113</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>80084</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>110520</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2956619</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2785239</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>96939</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>130014</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1799144</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1918330</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>66829</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>948845</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>939855</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2844928</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2988199</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>111691</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-202960</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>6808401</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>7025886</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>443339</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>624642</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>6365062</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>6401244</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE MISSION OF THE WON INSTITUTE OF GRADUATE STUDIES IS TO PROVIDE QUALITY GRADUATE-LEVEL PROFESSIONAL EDUCATION AND TRAINING IN THE PRACTICAL APPLICATIONS OF SPIRITUALITY AND THE HEALING ARTS FOR THE WELL-BEING OF INDIVIDUALS AND SOCIETY. THE PROGRAMS OFFERED ARE GRADUATE EDUCATION PROGRAMS LEADING TO MASTER OF WON BUDDHIST STUDIES, DOCTOR OF ACUPUNCTURE, MASTER OF ACUPUNCTURE STUDIES, CERTIFICATE IN CHINESE HERBAL MEDICINE, AND CERTIFICATE OF WON BUDDHIST STUDIES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1797376</ExpenseAmt>
      <GrantAmt>130014</GrantAmt>
      <RevenueAmt>2490113</RevenueAmt>
      <Desc>THE WON INSTITUTE IS A SPECIALIZED GRADUATE SCHOOL FOCUSING ON THE PROFESSIONAL AND PERSONAL DEVELOPMENT OF ITS STUDENTS. IT OFFERS GRADUATE PROGRAMS IN WON BUDDHIST STUDIES, DOCTOR OF ACUPUNCTURE, ACUPUNCTURE STUDIES, CERTIFICATE PROGRAM IN CHINESE HERBAL MEDICINE, AND CERTIFICATE OF WON BUDDHIST STUDIES. IT OFFERS CONTINUING EDUCATION STUDIES AND PROVIDES HEALTH AND MEDITATION SERVICES TO THE COMMUNITY THROUGH ACUPUNCTURE CLINICS, SUCH AS IT'S VETERANS CLINIC AND ON-SITE MEDITATION. IT IS REGIONALLY ACCREDITED THROUGH MIDDLE STATES COMMISSION ON HIGHER EDUCATION AND PROGRAMMATICALLY ACCREDITED THROUGH THE ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE.</Desc>
      <TotalProgramServiceExpensesAmt>1797376</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc9">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc5">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc6">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc6">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc8">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc8">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc8">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc8">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>27</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>85</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>15</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>15</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JUNGSOONAKBINJO</PersonNm>
        <PhoneNum>2158843469</PhoneNum>
        <USAddress>
          <AddressLine1Txt>800 JACKSONVILLE ROAD</AddressLine1Txt>
          <CityNm>WARMINSTER</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18974</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>WONSUN OH PHD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>104415</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOK HYAE KOH BA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REV BOKHEE KIM</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MYUNGKI CHA PHD LD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REV SUNGHA LEE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAROL GISSELQUIST MD MA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HYESEON KIM MA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>YOUP HUR MA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SOOK JA CHOI MD</PersonNm>
        <TitleTxt>BOARD CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUE YIE MD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KALPANA PATANKAR MD MAC DIOL OM</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BARRY BELL PHD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHOL K SYN PHD</PersonNm>
        <TitleTxt>BOARD SECRET</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HEEJIN KIM PHD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BENJAMIN BELL MHRM PHR</PersonNm>
        <TitleTxt>BOARD GOV. &amp;</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REV YOUNG SUN SEOUNG</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>104415</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>184606</AllOtherContributionsAmt>
      <TotalContributionsAmt>184606</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION AND FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>2221198</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2221198</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CLINIC TREATMENT</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>263737</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>263737</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER EDUCATIONAL SERVICES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>5178</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5178</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>2490113</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>110520</TotalRevenueColumnAmt>
        <ExclusionAmt>110520</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2785239</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2490113</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>110520</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>130014</TotalAmt>
        <ProgramServicesAmt>130014</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1657619</TotalAmt>
        <ProgramServicesAmt>993696</ProgramServicesAmt>
        <ManagementAndGeneralAmt>617014</ManagementAndGeneralAmt>
        <FundraisingAmt>46909</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>124455</TotalAmt>
        <ProgramServicesAmt>80904</ProgramServicesAmt>
        <ManagementAndGeneralAmt>40474</ManagementAndGeneralAmt>
        <FundraisingAmt>3077</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>136256</TotalAmt>
        <ProgramServicesAmt>87624</ProgramServicesAmt>
        <ManagementAndGeneralAmt>45120</ManagementAndGeneralAmt>
        <FundraisingAmt>3512</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>21259</TotalAmt>
        <ManagementAndGeneralAmt>21259</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>171592</TotalAmt>
        <ProgramServicesAmt>53616</ProgramServicesAmt>
        <ManagementAndGeneralAmt>116069</ManagementAndGeneralAmt>
        <FundraisingAmt>1907</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>11639</TotalAmt>
        <ProgramServicesAmt>11191</ProgramServicesAmt>
        <ManagementAndGeneralAmt>448</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>626</TotalAmt>
        <ManagementAndGeneralAmt>626</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>87403</TotalAmt>
        <ManagementAndGeneralAmt>83803</ManagementAndGeneralAmt>
        <FundraisingAmt>3600</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>148701</TotalAmt>
        <ProgramServicesAmt>114500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29740</ManagementAndGeneralAmt>
        <FundraisingAmt>4461</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>15328</TotalAmt>
        <ProgramServicesAmt>12112</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3216</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>2063</TotalAmt>
        <ProgramServicesAmt>496</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1567</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>19322</TotalAmt>
        <ManagementAndGeneralAmt>19322</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>11417</TotalAmt>
        <ProgramServicesAmt>8791</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2283</ManagementAndGeneralAmt>
        <FundraisingAmt>343</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>50895</TotalAmt>
        <ProgramServicesAmt>40565</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8983</ManagementAndGeneralAmt>
        <FundraisingAmt>1347</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MARKETING</Desc>
        <TotalAmt>109156</TotalAmt>
        <ProgramServicesAmt>22919</ProgramServicesAmt>
        <ManagementAndGeneralAmt>86237</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>84317</TotalAmt>
        <ProgramServicesAmt>69416</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14901</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STUDENT ELECTIVE TRIPS</Desc>
        <TotalAmt>40653</TotalAmt>
        <ProgramServicesAmt>40653</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>40636</TotalAmt>
        <ProgramServicesAmt>31290</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8127</ManagementAndGeneralAmt>
        <FundraisingAmt>1219</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>124848</TotalAmt>
        <ProgramServicesAmt>99589</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24805</ManagementAndGeneralAmt>
        <FundraisingAmt>454</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2988199</TotalAmt>
        <ProgramServicesAmt>1797376</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1123994</ManagementAndGeneralAmt>
        <FundraisingAmt>66829</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>94869</BOYAmt>
        <EOYAmt>95527</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>2977386</BOYAmt>
        <EOYAmt>2894200</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>34530</BOYAmt>
        <EOYAmt>65491</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>14554</BOYAmt>
        <EOYAmt>14409</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>447056</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>228785</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>212187</BOYAmt>
        <EOYAmt>218271</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>3467828</BOYAmt>
        <EOYAmt>3732667</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>7047</BOYAmt>
        <EOYAmt>5321</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>6808401</BOYAmt>
        <EOYAmt>7025886</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>118990</BOYAmt>
        <EOYAmt>104130</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>23800</BOYAmt>
      </DeferredRevenueGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>300549</BOYAmt>
        <EOYAmt>520512</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>443339</BOYAmt>
        <EOYAmt>624642</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-164659</BOYAmt>
        <EOYAmt>-273117</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>6529721</BOYAmt>
        <EOYAmt>6674361</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>6365062</BOYAmt>
        <EOYAmt>6401244</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>6808401</BOYAmt>
        <EOYAmt>7025886</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-202960</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>238781</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>361</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc9">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <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>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>2723527</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>300309</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>29304</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>51751</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>18479</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2924302</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2507591</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>312973</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>25394</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>52420</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>19223</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2723527</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2408382</BeginningYearBalanceAmt>
        <ContributionsAmt>25000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>175441</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>27869</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>53143</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>20220</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2507591</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2930048</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-420169</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>28169</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>51843</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>21485</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2408382</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2597352</BeginningYearBalanceAmt>
        <ContributionsAmt>176510</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>437222</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>72691</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>144755</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>63950</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2930048</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <PrmnntEndowmentBalanceEOYPct>1.00000</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>174775</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>16361</DepreciationAmt>
        <BookValueAmt>158414</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>193617</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>178941</DepreciationAmt>
        <BookValueAmt>14676</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>78664</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>33483</DepreciationAmt>
        <BookValueAmt>45181</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>218271</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>3112753</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>238781</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>239645</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>-130014</OtherRevenueAmt>
      <RevenueNotReportedAmt>348412</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>2764341</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>21259</InvestmentExpensesNotIncldAmt>
      <OtherRevenuesNotIncludedAmt>-361</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>20898</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>2785239</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3076571</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>239645</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>239645</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>2836926</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>21259</InvestmentExpensesNotIncld2Amt>
      <OtherExpensesNotIncludedAmt>130014</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>151273</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>2988199</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTE IS EXEMPT FROM INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE INSTITUTE HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE INSTITUTE HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS -74,387 REMISSIONS -55,627</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER -361</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS 74,387 TUITION REMISSIONS 55,627</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc5">
      <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>OUR NONDISCRIMINATION POLICY IS POSTED IN THE MAIN HALL OF THE SCHOOL BUILDING. IN ADDITION, IT IS ALSO PRINTED IN THE STUDENT CATALOGUE AND ON THE BACK OF THE INTRODUCTORY BROCHURE. IT IS ALSO POSTED ON THE INSTITUTE'S WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="RetDoc6">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>INSTITUTIONAL AID</GrantTypeTxt>
        <RecipientCnt>46</RecipientCnt>
        <CashGrantAmt>39960</CashGrantAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>FINANCIAL AID</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SUNG DUK SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>14</RecipientCnt>
        <CashGrantAmt>17911</CashGrantAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>SCHOLARSHIP</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>OTHER SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>20</RecipientCnt>
        <CashGrantAmt>16516</CashGrantAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>SCHOLARSHIP</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>TUITION REMISSIONS</GrantTypeTxt>
        <RecipientCnt>25</RecipientCnt>
        <CashGrantAmt>55627</CashGrantAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>REMISSION</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP APPROVAL AND DOCUMENTATION IS MAINTAINED IN THE FINANCIAL AID OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE WON INSTITUTE OF GRADUATE STUDIES IS TO PROVIDE QUALITY GRADUATE-LEVEL PROFESSIONAL EDUCATION AND TRAINING IN THE PRACTICAL APPLICATIONS OF SPIRITUALITY AND THE HEALING ARTS FOR THE WELL-BEING OF INDIVIDUALS AND SOCIETY. THE PROGRAMS OFFERED ARE GRADUATE EDUCATION PROGRAMS LEADING TO MASTER OF WON BUDDHIST STUDIES, DOCTOR OF ACUPUNCTURE, MASTER OF ACUPUNCTURE STUDIES, CERTIFICATE IN CHINESE HERBAL MEDICINE, AND CERTIFICATE OF WON BUDDHIST STUDIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES REVIEWS THE FORM 990 BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE BOARD OF TRUSTEES REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY. EACH MEMBER IS REQUIRED TO SIGN A FORM INDICATING IF THERE ARE ANY CONFLICTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD CONSIDERS SALARY SURVEYS OF OTHER COMPARABLE NON-PROFIT ENTITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD CONSIDERS SALARY SURVEYS OF OTHER COMPARABLE NON-PROFIT ENTITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTE WILL MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS -74,387 REMISSIONS -55,627 OTHER 361 SCHOLARSHIPS 74,387 TUITION REMISSIONS 55,627 TOTAL 361</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc8">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WON EDIFICAION CENTER OF PA INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>430 LIMEKILN PIKE</AddressLine1Txt>
          <CityNm>GLENSIDE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19038</ZIPCd>
        </USAddress>
        <EIN>204086696</EIN>
        <PrimaryActivitiesTxt>CHURCH</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>1</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>WON EDIFICATION CENTER OF PA INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>K</TransactionTypeTxt>
        <InvolvedAmt>2894200</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV OF FUTURE RENTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>WON EDIFICATION CENTER OF PA INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>160566</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOOK</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>