Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 21.5% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Flat$235,559
Flat from 2020
Net Assets
Flat$184,329
Flat from 2020
Liabilities
Flat$51,230
Flat from 2020
Revenue
Flat$181,074
Flat from 2020
Expenses
Flat$418,166
Flat from 2020
Net Income
Flat-$237,092
Flat from 2020
The mission of john witherspoon college is to provide christ-centered classical college education for service to the church and the world.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $327,620 | $192,269 | ▼ $135,351 |
| Pledges and Grants Receivable | $107,195 | $42,958 | ▼ $64,237 |
| Accounts Receivable | $405 | $0 | ▼ $405 |
| Land, Buildings, and Equipment, Net | $638 | $332 | ▼ $306 |
| Total Assets | $435,858 | $235,559 | ▼ $200,299 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $0 | $42,000 | ▲ $42,000 |
| Accounts Payable and Accrued Expenses | $16,598 | $8,790 | ▼ $7,808 |
| Deferred Revenue | $1,700 | $440 | ▼ $1,260 |
| Total Liabilities | $18,298 | $51,230 | ▲ $32,932 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $91,107 | $92,697 | ▲ $1,590 |
| Net Assets Without Donor Restrictions | $326,453 | $91,632 | ▼ $234,821 |
| Total Net Assets Fund Balance | $417,560 | $184,329 | ▼ $233,231 |
| Total Liabilities and Net Assets / Fund Balance | $435,858 | $235,559 | ▼ $200,299 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $332 | $4,826 | $5,158 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Ronald J Lewis | President | FT | $39,000 | $39,000 |
| Carol Harris | Bookkeeper | FT | $34,333 | $34,333 |
| Edwin Egbert | Chief Academic Officer | PT | $5,000 | $5,000 |
| Name | Title |
|---|---|
| Dr Donald E Oliver | Vice Chairman |
| Dr Curt Liedtke | Board Member |
| Dr Russel K Enns | Board Member |
| Rod Schlauger | Board Member |
| Tom Shaw | Board Member |
| Art Sartorious | Chariman of the Board |
| C Richard Wells | Chancellor |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $289,556 |
| Other Expenses | $102,617 |
| Grants and Similar Amounts Paid | $25,993 |
| Total Fundraising Expense | $11,093 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $157,550 | $73,256 | - | $230,806 |
| Current Officers, Directors, Trustees, and Key Employees | - | $58,750 | - | $58,750 |
| Grants to Domestic Individuals | $25,993 | - | - | $25,993 |
| Insurance | $12,248 | $5,249 | - | $17,497 |
| Fees for Services Accounting | - | $15,364 | - | $15,364 |
| Information Technology | $15,136 | - | - | $15,136 |
| Advertising | $13,630 | - | - | $13,630 |
| All Other Expenses | $3,290 | $1,099 | - | $4,389 |
| Other Expenses | $9,105 | $13,583 | $3,700 | $3,700 |
| Depreciation Depletion | $214 | $92 | - | $306 |
| Total Functional Expenses | $239,680 | $167,393 | $11,093 | $418,166 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $418,166 |
| Expenses per Audited Statements | $392,173 |
| Total Expenses per Audited Statements | $392,173 |
| Expenses Not Reported on Financial Statements | $25,993 |
| Other Expense Adjustments | $25,993 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $3,457 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
“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.”
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
“This process has not changed from the prior year.”
“As of july 31, 2020, 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 2017. 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.”
“Scholarships netted against revenue in financial statements 25,993.”
“Scholarships netted against revenue in financial statements 25,993.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 16598 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8790 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 405 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF JOHN WITHERSPOON COLLEGE IS TO PROVIDE CHRIST-CENTERED CLASSICAL COLLEGE EDUCATION FOR SERVICE TO THE CHURCH AND THE WORLD. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 13630 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 13630 |
| IRS990/AllOtherContributionsAmt | 0 | 107391 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1099 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3290 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4389 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6053420317 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 9014 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | RAPID CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 577099014 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 327620 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 192269 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 58750 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 58750 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 107391 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 25993 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1198 |
| IRS990/CYOtherExpensesAmt | 0 | 102617 |
| IRS990/CYOtherRevenueAmt | 0 | 5169 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 67316 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -237092 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 289556 |
| IRS990/CYTotalExpensesAmt | 0 | 418166 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 11093 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 181074 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1700 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 440 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 92 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 214 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 306 |
| IRS990/Desc | 0 | PROVIDE CHRIST-CENTERED CLASSICAL COLLEGE EDUCATION FOR SERVICE TO THE CHURCH AND THE WORLD. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 3861 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 91107 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 92697 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 239680 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15364 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15364 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ART SARTORIOUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR DONALD E OLIVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROD SCHLAUGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR CURT LIEDTKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR RUSSEL K ENNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TOM SHAW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | C RICHARD WELLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EDWIN EGBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RONALD J LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CAROL HARRIS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 5000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 39000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 34333 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHARIMAN OF THE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHANCELLOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CHIEF ACADEMIC OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOOKKEEPER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 3457 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 25993 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 25993 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 25993 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 181074 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1712 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 15136 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 15136 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5249 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12248 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17497 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1198 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1198 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 20 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4826 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 638 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 332 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5158 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF JOHN WITHERSPOON COLLEGE IS TO PROVIDE CHRIST-CENTERED CLASSICAL COLLEGE EDUCATION FOR SERVICE TO THE CHURCH AND THE WORLD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 417560 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 184329 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 3457 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 3457 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 1712 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1712 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 326453 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 91632 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS & SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROMOTIONAL EVENTS |
| IRS990/OtherExpensesGrp/Desc | 2 | ACCREDITATION |
| IRS990/OtherExpensesGrp/Desc | 3 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 7393 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 3700 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13583 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2514 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9105 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 13583 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9907 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9105 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3700 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 73256 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 157550 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 230806 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 107195 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 42958 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ART SARTORIUS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STUDENT TUITION AND FE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 67316 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 67316 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 182675 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 37948 |
| IRS990/PYInvestmentIncomeAmt | 0 | 81314 |
| IRS990/PYOtherExpensesAmt | 0 | 130633 |
| IRS990/PYOtherRevenueAmt | 0 | 25249 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 72458 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -155957 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 349072 |
| IRS990/PYTotalExpensesAmt | 0 | 517653 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 361696 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -237092 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1712 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 67316 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4826 |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 25993 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | AS OF JULY 31, 2020, 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 2017. 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/ExplanationTxt | 1 | SCHOLARSHIPS NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS 25,993. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SCHOLARSHIPS NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS 25,993. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
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| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | STUDENTS ARE AWARDED SCHOLARSHIPS BASED ON ELIGIBILITY CRITERIA SET FORTH BY THE ORGANIZATION. |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XII, LINE 2C |
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| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 235559 |
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| IRS990/TotalEmployeeCnt | 0 | 17 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 11093 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 167393 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 239680 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 418166 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 51230 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 51230 |
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| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 42000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 9014 |
| IRS990/USAddress/CityNm | 0 | RAPID CITY |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
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| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.JWC.EDU |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.