Civic Intelligence

The Swedish Program in Organizational Studies and Public Policy Inc

EIN 04-2973109 • 501(c)3 • Altamont, NY

Pub. 78 EligibleNTEE Q220

Profile

To teach the values of global citizenship effectively preparing students to address the political, economic, social, technological, and artistic issues of the 21st century.

2766 Furbeck RoadAltamont, NY 12009

www.swedishprogram.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.47x

Higher debt load relative to assets than 90% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.59x

Higher debt load relative to revenue than 93% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

99th percentile

$566,822

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Asset Growth

87th percentile

61%

Faster asset growth than 87% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-5.6%

Faster revenue growth than 35% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,659,973

Up $1,386,620 (+61%) from 2024

Liabilities

Up

$1,710,978

Up $1,126,343 (+193%) from 2024

Net Assets

Up

$1,948,995

Up $260,277 (+15%) from 2024

Revenue

Down

$2,912,389

Down $171,769 (-5.6%) from 2024

Expenses

Down

$2,610,511

Down $45,040 (-1.7%) from 2024

Net Income

Down

$301,878

Down $126,729 (-30%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $266,057Liabilities 2010: $417,339Net Assets 2010: -$151,2822010Assets 2011: $386,055Liabilities 2011: $268,957Net Assets 2011: $117,0982011Assets 2012: $182,218Liabilities 2012: $256,080Net Assets 2012: -$73,8622012Assets 2013: $323,009Liabilities 2013: $346,371Net Assets 2013: -$23,3622013Assets 2014: $1,110,879Liabilities 2014: $1,297,639Net Assets 2014: -$186,7602014Assets 2015: $1,444,541Liabilities 2015: $1,562,799Net Assets 2015: -$118,2582015Assets 2016: $1,836,439Liabilities 2016: $1,298,039Net Assets 2016: $538,4002016Assets 2017: $2,605,327Liabilities 2017: $1,689,981Net Assets 2017: $915,3462017Assets 2018: $2,743,782Liabilities 2018: $1,474,831Net Assets 2018: $1,268,9512018Assets 2019: $2,440,558Liabilities 2019: $1,031,981Net Assets 2019: $1,408,5772019Assets 2020: $1,659,737Liabilities 2020: $317,908Net Assets 2020: $1,341,8292020Assets 2021: $616,303Liabilities 2021: $418,649Net Assets 2021: $197,6542021Assets 2022: $811,062Liabilities 2022: $451,251Net Assets 2022: $359,8112022Assets 2023: $1,688,756Liabilities 2023: $642,198Net Assets 2023: $1,046,5582023Assets 2024: $2,273,353Liabilities 2024: $584,635Net Assets 2024: $1,688,7182024Assets 2025: $3,659,973Liabilities 2025: $1,710,978Net Assets 2025: $1,948,9952025

Highlighted filing

2025

Assets$3,659,973
Liabilities$1,710,978
Net Assets$1,948,995

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,199,6072010Expenses 2011: $1,891,0272011Expenses 2012: $1,687,1172012Revenue 2013: $2,257,076Expenses 2013: $2,225,098Net Income 2013: $31,9782013Revenue 2014: $1,732,992Expenses 2014: $1,862,100Net Income 2014: -$129,1082014Revenue 2015: $1,860,830Expenses 2015: $1,813,660Net Income 2015: $47,1702015Revenue 2016: $2,802,866Expenses 2016: $2,161,700Net Income 2016: $641,1662016Revenue 2017: $2,506,350Expenses 2017: $2,154,722Net Income 2017: $351,6282017Revenue 2018: $2,975,426Expenses 2018: $2,644,699Net Income 2018: $330,7272018Revenue 2019: $2,959,794Expenses 2019: $2,766,714Net Income 2019: $193,0802019Revenue 2020: $2,136,636Expenses 2020: $2,150,103Net Income 2020: -$13,4672020Revenue 2021: $291,933Expenses 2021: $1,488,403Net Income 2021: -$1,196,4702021Revenue 2022: $2,364,462Expenses 2022: $2,133,902Net Income 2022: $230,5602022Revenue 2023: $3,129,475Expenses 2023: $2,414,855Net Income 2023: $714,6202023Revenue 2024: $3,084,158Expenses 2024: $2,655,551Net Income 2024: $428,6072024Revenue 2025: $2,912,389Expenses 2025: $2,610,511Net Income 2025: $301,8782025

Highlighted filing

2025

Revenue$2,912,389
Expenses$2,610,511
Net Income$301,878

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.66$1.71$1.95$2.91$2.61$0.30
2024Detailed filing. Detailed filing data is available for this year.$2.27$0.58$1.69$3.08$2.66$0.43
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.64$1.05$3.13$2.41$0.71
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.45$0.36$2.36$2.13$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.62$0.42$0.20$0.29$1.49$1.20
2020Detailed filing. Detailed filing data is available for this year.$1.66$0.32$1.34$2.14$2.15$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.44$1.03$1.41$2.96$2.77$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.74$1.47$1.27$2.98$2.64$0.33
2017Detailed filing. Detailed filing data is available for this year.$2.61$1.69$0.92$2.51$2.15$0.35
2016Detailed filing. Detailed filing data is available for this year.$1.84$1.30$0.54$2.80$2.16$0.64
2015Detailed filing. Detailed filing data is available for this year.$1.44$1.56$0.12$1.86$1.81$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.11$1.30$0.19$1.73$1.86$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.35$0.02$2.26$2.23$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.26$0.07$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.27$0.12$1.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.42$0.15$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 13, 2026
Return Version
2024v5.5
Gross Receipts
$4,720,452
Mission and Program Overview

Mission

To teach the values of global citizenship effectively preparing students to address the political, economic, social, technological, and artistic issues of the 21st century.

Administer a study abroad program for college students studying at the stockholm school of economics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,077,627$1,498,419▲ $420,792
Cash and Non-Interest-Bearing Accounts$357,511$541,710▲ $184,199
Investments in Publicly Traded Securities$550,927$420,281▼ $130,646
Prepaid Expenses and Deferred Charges$84,979$67,739▼ $17,240
Land, Buildings, and Equipment, Net$14,273$16,080▲ $1,807
Savings and Temporary Cash Investments$64,421$8,648▼ $55,773
Total Assets$2,273,353$3,659,973▲ $1,386,620
Other Assets Total$123,615$1,107,096▲ $983,481
Liabilities
Other Liabilities$162,865$1,154,101▲ $991,236
Deferred Revenue$350,611$475,782▲ $125,171
Accounts Payable and Accrued Expenses$71,159$81,095▲ $9,936
Total Liabilities$584,635$1,710,978▲ $1,126,343
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,688,718$1,948,995▲ $260,277
Total Net Assets Fund Balance$1,688,718$1,948,995▲ $260,277
Total Liabilities and Net Assets / Fund Balance$2,273,353$3,659,973▲ $1,386,620

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,341$78,378$82,719
Equipment$11,739$30,194$41,933
Other Assets Org$1,107,096--
Other Securities$350,098--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,692,975$150,000▲ $84,373-$1,927,348
2023$1,080,667$475,000▲ $137,308-$1,692,975
2022$390,360$701,242▼ $10,935-$1,080,667
2021$235,940$275,010▼ $20,590$100,000$390,360
2020$1,494,335$206▲ $107,895$1,366,496$235,940
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Kenneth S WagnerExecutive Director and PreFT$362,617$204,205$566,822

Board Members and Trustees

NameTitle
Amelia PooleTrustee
Dr David ParisTrustee
Dr Eugene TobinTrustee
Philip MuseyTrustee
Dr Anthony MagistraleTrustee/secretary
James KettererTrustee/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,734,347
Investment Income
$166,102
Other Revenue
$11,940
Change in Net Assets
$301,878

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,895,980
Revenue Not Reported on Financial Statements
$16,409
Revenue Not Reported on Form 990
$-65,128
Total Revenue per Audited Statements
$2,830,852
Total Revenue per Form 990
$2,912,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,308,632
Other Expenses$1,301,879
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$438,074$170,398-$608,472
Current Officers, Directors, Trustees, and Key Employees$93,127$279,381-$372,508
Pension Plan Contributions$90,313$59,643-$149,956
Other Employee Benefits$111,853$30,157-$142,010
All Other Expenses$79,143$17,839-$96,982
Occupancy$69,033$14,400-$83,433
Fees for Services Accounting$57,731$14,433-$72,164
Office Expenses$68,303--$68,303
Advertising$65,749--$65,749
Travel$62,037--$62,037
Other Expenses$43,619--$43,619
Payroll Taxes$21,483$14,203-$35,686
Insurance-$34,899-$34,899
Conferences and Meetings$2,860$25,736-$28,596
Fees for Service Investment Mgmnt Fees$16,409--$16,409
Fees for Services Legal$9,116$2,279-$11,395
Depreciation Depletion$4,324--$4,324
Fees for Services Other$1,714$428-$2,142
Total Functional Expenses$1,946,715$663,796$0$2,610,511

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,610,511
Expenses per Audited Statements$2,594,102
Total Expenses per Audited Statements$2,594,102
Expenses Not Reported on Financial Statements$16,409
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$1,109,551
Deposits$44,550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Minutes of all meetings of the board are maintained.

Form 990, Part VI, Section B, Line 11B

Our formal policy is to distribute a draft copy of the complete form 990 and all attachments to the board of trustees in advance of a board meeting. The board reviews, questions, comments, and provides any other feedback or suggested amendments to the president.

Form 990, Part VI, Section B, Line 12C

Each trustee, officer, and key person shall annually sign and submit to the secretary of the corporation a statement which affirms such person: (a) has received a copy of this policy, (b) has read and understands the policy, and (c) has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15A

The board of trustees reviews the salary of the president and uses comparable data from other non-profits as well as compensation data from the bureau of labor statistics. In addition, a biennial compensation audit is performed by an accounting firm and presented to the board of trustees.

Form 990, Part VI, Section C, Line 18

Form 990 is published on the guidestar website which is accessible to the public and available upon request. Form 1023 and irs determination letter are available on the new york attorney general website upon request.

Form 990, Part VI, Section C, Line 19

Governing documents and the conflict of interest policy are made available to the public upon request. Audited financial statements are available upon request and are included on new york general website.

Filing and Contact Details

Filer

Filer Name
The Swedish Program in Organizational
EIN
04-2973109
Phone
3157370123
Address
2766 FURBECK ROAD, ALTAMONT, NY 12009

Signing Officer

Name
Kenneth S Wagner
Title
President
Phone
3157370123
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth S Wagner
Formed
1987
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
6
Employees
3
Volunteers
6

Preparer

Firm
JOHNSON O'CONNOR FERON & CARUCCI LLP
Address
101 EDGEWATER DRIVE SUITE 210, WAKEFIELD, MA 01880
Preparer
Joseph Giso
Phone
7819143400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Foreign currency translation adjustment 23,527.

FORM 990, PART XII, LINE 2C:

The organization did not change either its oversight process of the audit, review, or compilation of its financial statements or selection process for an independent accountant during the tax year.

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit charitable organization exempt from federal, new york and california income taxes as an educational institution under section 501(c)(3) of the internal revenue code and related sections of the state tax codes. However, the organization is subject to tax on income from any unrelated business activities the organization regularly reviews and evaluates its tax positions taken in its filed returns and recognizes the benefit from a tax position only if it is more likely than not that the position would be sustained upon audit based solely on the technical merits of the tax position. The organization accrues interest and penalties on uncertain tax positions as a component of the provision for income taxes. Management evaluated the organization's tax positions and concluded that the organization has no material uncertainties in income taxes. The organization files federal, new york and california tax returns. The statute of limitations for these jurisdictions is generally three years. The organization had no returns under examination as of may 31, 2025.

Raw XML AppendixShowing 400 of 517 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0121302
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01929365
IRS990/GrossReceiptsAmt04720452
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt034899
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01077627
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IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0NY
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO TEACH THE VALUES OF GLOBAL CITIZENSHIP EFFECTIVELY PREPARING STUDENTS TO ADDRESS THE POLITICAL, ECONOMIC, SOCIAL, TECHNOLOGICAL, AND ARTISTIC ISSUES OF THE 21ST CENTURY.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-65128
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01948995
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt014400
IRS990/OccupancyGrp/ProgramServicesAmt069033
IRS990/OccupancyGrp/TotalAmt083433
IRS990/OfficeExpensesGrp/ProgramServicesAmt068303
IRS990/OfficeExpensesGrp/TotalAmt068303
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0123615
IRS990/OtherAssetsTotalGrp/EOYAmt01107096
IRS990/OtherChangesInNetAssetsAmt023527
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030157
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0111853
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0142010
IRS990/OtherExpensesGrp/Desc0STUDENT HOUSING COSTS
IRS990/OtherExpensesGrp/Desc1FOOD ALLOWANCE
IRS990/OtherExpensesGrp/Desc2STUDY TRIP EXPENSE
IRS990/OtherExpensesGrp/Desc3CLASSROOM AND TUITION C
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IRS990/OtherExpensesGrp/ProgramServicesAmt1132745
IRS990/OtherExpensesGrp/ProgramServicesAmt2115052
IRS990/OtherExpensesGrp/ProgramServicesAmt343619
IRS990/OtherExpensesGrp/TotalAmt0464030
IRS990/OtherExpensesGrp/TotalAmt1132745
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IRS990/OtherExpensesGrp/TotalAmt343619
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IRS990/OtherLiabilitiesGrp/EOYAmt01154101
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
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IRS990/OtherRevenueTotalAmt011940
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0170398
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IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014203
IRS990/PayrollTaxesGrp/ProgramServicesAmt021483
IRS990/PayrollTaxesGrp/TotalAmt035686
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt059643
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt090313
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt084979
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt067739
IRS990/PrincipalOfficerNm0KENNETH S WAGNER
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IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION FEES
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYProgramServiceRevenueAmt03013148
IRS990/PYRevenuesLessExpensesAmt0428607
IRS990/PYSalariesCompEmpBnftPaidAmt01257520
IRS990/PYTotalExpensesAmt02655551
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03084158
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0301878
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02746287
IRS990/SavingsAndTempCashInvstGrp/BOYAmt064421
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08648
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt084373
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01080667
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0701242
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01080667
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0275010
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0100000
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0206
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0107895
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01366496
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
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IRS990ScheduleD/ExpensesNotReportedAmt00
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IRS990ScheduleD/ExpensesSubtotalAmt02594102
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt016409
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-65128
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01107096
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS - OPERATING LEASES
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt078378
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1201088
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2518352
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3234978
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt4350098
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LARGE CAP FUND
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IRS990ScheduleD/OtherSecuritiesGrp/Desc2INCOME FUND INSTITUTIONAL CLASS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3CORE PLUS INCOME FUND INSTITUTIONAL CLASS
IRS990ScheduleD/OtherSecuritiesGrp/Desc4S&P 500 ETF
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IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/RevenueNotReportedAmt0-65128
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt016409
IRS990ScheduleD/RevenueSubtotalAmt02895980
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT CHARITABLE ORGANIZATION EXEMPT FROM FEDERAL, NEW YORK AND CALIFORNIA INCOME TAXES AS AN EDUCATIONAL INSTITUTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED SECTIONS OF THE STATE TAX CODES. HOWEVER, THE ORGANIZATION IS SUBJECT TO TAX ON INCOME FROM ANY UNRELATED BUSINESS ACTIVITIES THE ORGANIZATION REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN ITS FILED RETURNS AND RECOGNIZES THE BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT BASED SOLELY ON THE TECHNICAL MERITS OF THE TAX POSITION. THE ORGANIZATION ACCRUES INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION FILES FEDERAL, NEW YORK AND CALIFORNIA TAX RETURNS. THE STATUTE OF LIMITATIONS FOR THESE JURISDICTIONS IS GENERALLY THREE YEARS. THE ORGANIZATION HAD NO RETURNS UNDER EXAMINATION AS OF MAY 31, 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt01107096
IRS990ScheduleD/TotalBookValueSecuritiesAmt01498419
IRS990ScheduleD/TotalExpensesPerForm990Amt02610511
IRS990ScheduleD/TotalLiabilityAmt01154101
IRS990ScheduleD/TotalRevenuePerForm990Amt02912389
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02830852
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02594102
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE PROGRAMS NONDISCRIMINATION POLICY IS PRINTED IN ITS BROCHURE AND ON THE APPLICATION FORM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990ScheduleJ/PaymentsForUseOfResidenceInd0X
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt0172992

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