Civic Intelligence

John Witherspoon College DBA Black Hills Biblical Institute

EIN 20-5892134 • 501(c)3 • Rapid City, SD

Profile

The mission of john witherspoon college is to provide christ-centered classical college education for service to the church and the world.

PO Box 9014Rapid City, SD 57709-9014

www.jwc.edu

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

14th percentile

-51%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$75,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 32.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

-11%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$212,573

Down $52,607 (-20%) from 2021

Liabilities

Up

$17,240

Up $17,004 (+7205%) from 2021

Net Assets

Down

$195,333

Down $69,611 (-26%) from 2021

Operations
Liabilities / Revenue62nd percentileNet Margin14th percentile

Revenue

Down

$166,638

Down $127,986 (-43%) from 2021

Expenses

Up

$275,899

Up $23,848 (+9.5%) from 2021

Net Income

Down

-$109,261

Down $151,834 (-357%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$1.0M$500K$0Assets 2011: $153,662Liabilities 2011: $0Net Assets 2011: $153,6622011Assets 2012: $342,383Liabilities 2012: $93,386Net Assets 2012: $248,9972012Assets 2013: $333,105Liabilities 2013: $70,809Net Assets 2013: $262,2962013Assets 2014: $383,892Liabilities 2014: $62,095Net Assets 2014: $321,7972014Assets 2015: $382,469Liabilities 2015: $55,856Net Assets 2015: $326,6132015Assets 2016: $491,866Liabilities 2016: $39,525Net Assets 2016: $452,3412016Assets 2017: $837,627Liabilities 2017: $30,278Net Assets 2017: $807,3492017Assets 2018: $561,633Liabilities 2018: $8,066Net Assets 2018: $553,5672018Assets 2019: $435,858Liabilities 2019: $18,298Net Assets 2019: $417,5602019Assets 2020: $235,559Liabilities 2020: $51,230Net Assets 2020: $184,3292020Assets 2021: $265,180Liabilities 2021: $236Net Assets 2021: $264,9442021Assets 2022: $212,573Liabilities 2022: $17,240Net Assets 2022: $195,3332022

Highlighted filing

2022

Assets$212,573
Liabilities$17,240
Net Assets$195,333
Open 2022 Filing

Operations Trend

Revenue Growth41st percentile

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

$1.0M$500K$0-$500KRevenue 2011: $118,961Expenses 2011: $36,063Net Income 2011: $82,8982011Expenses 2012: $159,7612012Revenue 2013: $305,707Expenses 2013: $298,496Net Income 2013: $7,2112013Revenue 2014: $333,629Expenses 2014: $270,019Net Income 2014: $63,6102014Revenue 2015: $207,842Expenses 2015: $246,277Net Income 2015: -$38,4352015Revenue 2016: $551,809Expenses 2016: $454,787Net Income 2016: $97,0222016Revenue 2017: $828,845Expenses 2017: $473,837Net Income 2017: $355,0082017Revenue 2018: $221,773Expenses 2018: $552,432Net Income 2018: -$330,6592018Revenue 2019: $361,696Expenses 2019: $517,653Net Income 2019: -$155,9572019Revenue 2020: $181,074Expenses 2020: $418,166Net Income 2020: -$237,0922020Revenue 2021: $294,624Expenses 2021: $252,051Net Income 2021: $42,5732021Revenue 2022: $166,638Expenses 2022: $275,899Net Income 2022: -$109,2612022

Highlighted filing

2022

Revenue$166,638
Expenses$275,899
Net Income-$109,261
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$212,573
Liabilities
$17,240
Net assets
$195,333
Revenue
$166,638
Expenses
$275,899
Net income
-$109,261
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.17$1.95$1.67$2.76$1.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.00$2.65$2.95$2.52$0.43
2020Summary only. Only limited summary data is available for this year.$2.36$0.51$1.84$1.81$4.18$2.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.36$0.18$4.18$3.62$5.18$1.56
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$0.08$5.54$2.22$5.52$3.31
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.38$0.30$8.07$8.29$4.74$3.55
2016Summary only. Only limited summary data is available for this year.$4.92$0.40$4.52$5.52$4.55$0.97
2015Summary only. Only limited summary data is available for this year.$3.82$0.56$3.27$2.08$2.46$0.38
2014Summary only. Only limited summary data is available for this year.$3.84$0.62$3.22$3.34$2.70$0.64
2013Summary only. Only limited summary data is available for this year.$3.33$0.71$2.62$3.06$2.98$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.93$2.49$1.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.54$1.19$0.36$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$166,638
Mission and Program Overview

Mission

The mission of john witherspoon college is to provide christ-centered classical college education for service to the church and the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$155,420$168,994▲ $13,574
Accounts Receivable$54,912$0▼ $54,912
Pledges and Grants Receivable$48,500$38,278▼ $10,222
Prepaid Expenses and Deferred Charges$6,149$5,235▼ $914
Land, Buildings, and Equipment, Net$199$66▼ $133
Total Assets$265,180$212,573▼ $52,607
Liabilities
Accounts Payable and Accrued Expenses$236$17,240▲ $17,004
Total Liabilities$236$17,240▲ $17,004
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$172,192$103,228▼ $68,964
Net Assets With Donor Restrictions$92,752$92,105▼ $647
Total Net Assets Fund Balance$264,944$195,333▼ $69,611
Total Liabilities and Net Assets / Fund Balance$265,180$212,573▼ $52,607

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$66$5,092$5,158
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carol HarrisBookkeeperFT$17,848$17,848
Edwin EgbertChief Academic OfficerPT$6,500$6,500
Dr Matthew MinnickBoard Member-$2,500$2,500

Board Members and Trustees

NameTitle
Dr Donald E OliverBoard Chairman
Ronald J LewisPresident
Dr Russel K EnnsBoard Member
Jerry JessenBoard Member
Jonathan MccoyBoard Member
Russell WidenerBoard Member
Scott KennerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$94,128
Program Service Revenue
$66,380
Investment Income
$2,623
Other Revenue
$3,507
All Other Contributions
$94,128
Change in Net Assets
$-109,261

Audited Revenue Reconciliation

Revenue per Audited Statements
$160,953
Revenue Not Reported on Financial Statements
$5,685
Revenue Not Reported on Form 990
$39,650
Other Revenue Adjustments
$5,685
Total Revenue per Audited Statements
$200,603
Total Revenue per Form 990
$166,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$178,747
Other Expenses$91,467
Total Fundraising Expense$13,048
Grants and Similar Amounts Paid$5,685
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,695$53,452-$150,147
Current Officers, Directors, Trustees, and Key Employees-$27,000-$27,000
Fees for Services Accounting-$14,812-$14,812
Information Technology$13,127--$13,127
Occupancy$8,400$3,600-$12,000
Insurance$5,315$2,278-$7,593
Grants to Domestic Individuals$5,685--$5,685
All Other Expenses$4,501$598-$5,099
Other Expenses$12,556$10,213$2,667$2,667
Pension Plan Contributions$1,600--$1,600
Depreciation Depletion$93$40-$133
Total Functional Expenses$150,858$111,993$13,048$275,899

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$275,899
Expenses per Audited Statements$270,214
Total Expenses per Audited Statements$270,214
Expenses Not Reported on Financial Statements$5,685
Other Expense Adjustments$5,685
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
Fundraising Gross Income$3,403
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
No
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 B, Line 11B

“Board members are given a copy of this form 990. Each member reviews the form and has the opportunity to raise questions before the form is filed.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
John Witherspoon College
EIN
20-5892134
Phone
6053420317
Address
PO BOX 9014, RAPID CITY, SD 57709-9014

Signing Officer

Name
Donald Oliver
Title
Chairman of the Board
Phone
6053420317
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Oliver
Formed
2007
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
6
Employees
18
Volunteers
0

Preparer

Firm
Casey Peterson Ltd
Address
909 ST JOSEPH ST STE 101, RAPID CITY, SD 57701
Preparer
Kayla Giesey CPA
Phone
6053481930
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“As of july 31, 2022, the college had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The college's income tax filings are subject to audit by various tax authorities. The college is no longer subject to federal and state income tax examinations by taxing authorities for years before 2019. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The college believes their estimates are appropriate based on current facts and circumstances. Interest and penalties assessed by income taxing authorities, if any, are included in interest expense.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against revenue in financial statements 5,685.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against revenue in financial statements 5,685.”

Raw XML AppendixShowing 400 of 431 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/OtherExpensesGrp/Desc1ACCREDITATION
IRS990/OtherExpensesGrp/Desc2BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt010381
IRS990/OtherExpensesGrp/FundraisingAmt12667
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010213
IRS990/OtherExpensesGrp/ProgramServicesAmt02886
IRS990/OtherExpensesGrp/ProgramServicesAmt112556
IRS990/OtherExpensesGrp/TotalAmt013267
IRS990/OtherExpensesGrp/TotalAmt112556
IRS990/OtherExpensesGrp/TotalAmt210213
IRS990/OtherExpensesGrp/TotalAmt32667
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0104
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0104
IRS990/OtherRevenueTotalAmt0104
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt053452
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt096695
IRS990/OtherSalariesAndWagesGrp/TotalAmt0150147
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01600
IRS990/PensionPlanContributionsGrp/TotalAmt01600
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt048500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt038278
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06149
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05235
IRS990/PrincipalOfficerNm0DONALD OLIVER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT TUITION AND FE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt066380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt066380
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0238522
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05280
IRS990/PYInvestmentIncomeAmt0248
IRS990/PYOtherExpensesAmt085526
IRS990/PYOtherRevenueAmt07791
IRS990/PYProgramServiceRevenueAmt048063
IRS990/PYRevenuesLessExpensesAmt042573
IRS990/PYSalariesCompEmpBnftPaidAmt0161245
IRS990/PYTotalExpensesAmt0252051
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0294624
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-109261
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt066380
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt039650
IRS990ScheduleD/EquipmentGrp/BookValueAmt066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05092
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05158
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05685
IRS990ScheduleD/ExpensesSubtotalAmt0270214
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt05685
IRS990ScheduleD/OtherRevenuesNotIncludedAmt05685
IRS990ScheduleD/RevenueNotReportedAmt039650
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05685
IRS990ScheduleD/RevenueSubtotalAmt0160953
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS OF JULY 31, 2022, THE COLLEGE HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COLLEGE'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAX AUTHORITIES. THE COLLEGE IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2019. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE COLLEGE BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS 5,685.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS 5,685.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066
IRS990ScheduleD/TotalExpensesPerForm990Amt0275899
IRS990ScheduleD/TotalRevenuePerForm990Amt0166638
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0200603
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0270214
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
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05685
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0STUDENTS ARE AWARDED SCHOLARSHIPS BASED ON ELIGIBILITY CRITERIA SET FORTH BY THE ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE GIVEN A COPY OF THIS FORM 990. EACH MEMBER REVIEWS THE FORM AND HAS THE OPPORTUNITY TO RAISE QUESTIONS BEFORE THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0265180
IRS990/TotalAssetsEOYAmt0212573
IRS990/TotalAssetsGrp/BOYAmt0265180
IRS990/TotalAssetsGrp/EOYAmt0212573
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt094128
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013048
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0111993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0150858
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275899
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0236
IRS990/TotalLiabilitiesEOYAmt017240
IRS990/TotalLiabilitiesGrp/BOYAmt0236
IRS990/TotalLiabilitiesGrp/EOYAmt017240
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0264944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0195333
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0150858
IRS990/TotalProgramServiceRevenueAmt066380
IRS990/TotalReportableCompFromOrgAmt026848
IRS990/TotalRevenueGrp/ExclusionAmt06130
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt066380
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0166638
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0265180
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0212573
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 9014
IRS990/USAddress/CityNm0RAPID CITY
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd0577099014
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.JWC.EDU
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03

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