Skip to the page content
Your donations
Check before you give

International Reformed University and Seminary

EIN 95-3614603 · Los Angeles, CA

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthGood70 out of 100GovernanceFair64 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 48% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

INTERNATIONAL REFORMED UNIVERSITY AND SEMINARY IS AN INSTITUTION OF BIBLICAL HIGHER EDUCATION, WHOSE MISSION IS TO PREPARE MEMBERS OF THE FAITH COMMUNITY IN NORTHERN AMERICAN REGION INCLUDING LOS ANGELES AND FURTHER THROUGHOUT THE WORLD, FOR SERVICE AS FUTURE AND LAY LEADERS NOT ONLY IN KOREAN IMMIGRANT CHURCHES IN THE WORLD BUT ALSO IN ALL THE CHURCHES OF GOD. THIS PREPARATION IS TO TRAIN MEN AND WOMEN WHO ARE APPROVED WORKMEN WHO DO NOT NEED TO BE ASHAMED, AND WHO CORRECTLY HANDLE THE WORD OF THE TRUTH SO THAT THEY MAY EXERT THEMSELVES IN DEVELOPING THEMSELVES TO GOD.

Income
$751,277
Spending
$559,352
Spent on programs
48%
Reserves
52.9 months of spending
Largest source of income
fees for its services, 39%
Employees
3

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100. Higher than 38% of charities in its peer group (education, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 52.9 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 26% of income.

  • Income trend

    0 of 15

    Income fell 55% on the year before.

  • Spending floor

    0 of 15

    48% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 64 out of 100. Higher than 42% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $269,217 spent. PRHIGHER EDUCATION ACCESS: IRUS WILL PROVIDE ACCESS TO HIGHER EDUCATION FOR ALL CHURCH MEMBERS OF IMMIGRANT COMMUNITY. IRUS RECOGNIZES THAT LEARNING IS A LIFE-LONG PROCESS AND THUS WILL MAKE EDUCATION MORE ACCESSIBLE AND AFFORDABLE. OUR COMMUNITIES AND CHURCH GROWTH: IRUS WILL FOSTER COLLABORATIVE RELATIONSHIPS THAT FACILITATE PARTNERING FOR MUTUAL SUCCESS, BEING AFFILIATED WITH CHURCHES IN DENOMINATIONS TO NURTURE CHURCH LEADERS. QUALITY ACADEMIC SERVICES: IRUS WILL PROVIDE THE QUALITY TEACHING AND LEARNING FOCUSED ON ACADEMIC ACHIEVEMENT AND PERSONAL AND PROFESSIONAL GROWTH AND UTILIZE APPROPRIATE TECHNOLOGIES TO ADVANCE PROGRAMS, SERVICES AND OPERATIONS TO SUPPORT TEACHING AND LEARNING. PRACTICAL MINISTRY READINESS: IRUS WILL OFFER HIGH-QUALITY DEGREE PROGRAMS AND WILL DELIVER THEM IN A MANNER THAT PREPARES GRADUATES TO PUT THEIR BIBLICAL KNOWLEDGE AND THEOLOGY INTO PRACTICE. PRHIGHER EDUCATION ACCESS: IRUS WILL PROVIDE ACCESS TO HIGHER EDUCATION FOR ALL CHURCH MEMBERS OF IMMIGRANT COMMUNITY. IRUS RECOGNIZES THAT LEARNING IS A LIFE-LONG PROCESS AND THUS WILL MAKE EDUCATION MORE ACCESSIBLE AND AFFORDABLE. OUR COMMUNITIES AND CHURCH GROWTH: IRUS WILL FOSTER COLLABORATIVE RELATIONSHIPS THAT FACILITATE PARTNERING FOR MUTUAL SUCCESS, BEING AFFILIATED WITH CHURCHES IN DENOMINATIONS TO NURTURE CHURCH LEADERS. QUALITY ACADEMIC SERVICES: IRUS WILL PROVIDE THE QUALITY TEACHING AND LEARNING FOCUSED ON ACADEMIC ACHIEVEMENT AND PERSONAL AND PROFESSIONAL GROWTH AND UTILIZE APPROPRIATE TECHNOLOGIES TO ADVANCE PROGRAMS, SERVICES AND OPERATIONS TO SUPPORT TEACHING AND LEARNING. PRACTICAL MINISTRY READINESS: IRUS WILL OFFER HIGH-QUALITY DEGREE PROGRAMS AND WILL DELIVER THEM IN A MANNER THAT PREPARES GRADUATES TO PUT THEIR BIBLICAL KNOWLEDGE AND THEOLOGY INTO PRACTICE.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Worth knowing.

    The IRS does not require this organization to file annual returns.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1981.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Caution.

    California's Attorney General lists its registration as suspended as of December 31, 2000. Organizations on this list may not solicit donations in California.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.