Civic Intelligence

John Witherspoon College

990 • Fiscal year 2020 • EIN 20-5892134

Aug 01, 2019 to Jul 31, 2020 • Filed on Jan 14, 2021

PO Box 9014Rapid City, SD 57709-9014

(605) 342-0317

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.22x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.28x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

6th percentile

-131%

Higher net margin than 6% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$39,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

9th percentile

-46%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-50%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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 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

2020

Assets$235,559
Liabilities$51,230
Net Assets$184,329

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 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

2020

Revenue$181,074
Expenses$418,166
Net Income-$237,092
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Jan 14, 2021
Return Version
2019v5.1
Gross Receipts
$181,074
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$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 Categories

AssetBook ValueDepreciationBasis
Equipment$332$4,826$5,158
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ronald J LewisPresidentFT$39,000$39,000
Carol HarrisBookkeeperFT$34,333$34,333
Edwin EgbertChief Academic OfficerPT$5,000$5,000

Board Members and Trustees

NameTitle
Dr Donald E OliverVice Chairman
Dr Curt LiedtkeBoard Member
Dr Russel K EnnsBoard Member
Rod SchlaugerBoard Member
Tom ShawBoard Member
Art SartoriousChariman of the Board
C Richard WellsChancellor
Revenue and Support

Revenue Composition

Contributions and Grants
$107,391
Program Service Revenue
$67,316
Investment Income
$1,198
Other Revenue
$5,169
All Other Contributions
$107,391
Change in Net Assets
$-237,092

Audited Revenue Reconciliation

Revenue per Audited Statements
$155,081
Revenue Not Reported on Financial Statements
$25,993
Revenue Not Reported on Form 990
$3,861
Other Revenue Adjustments
$25,993
Total Revenue per Audited Statements
$158,942
Total Revenue per Form 990
$181,074
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,457
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
Art Sartorius
Title
Chairman of the Board
Phone
6053420317
Signed
2021-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Art Sartorius
Formed
2007
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
7
Employees
17
Volunteers
0

Preparer

Firm
Casey Peterson Ltd
Address
909 ST JOSEPH ST STE 101, RAPID CITY, SD 57701
Preparer
Kevin R Eggebraaten 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, 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.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Scholarships netted against revenue in financial statements 25,993.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Scholarships netted against revenue in financial statements 25,993.

Raw XML AppendixShowing 400 of 427 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt016598
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08790
IRS990/AccountsReceivableGrp/BOYAmt0405
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF JOHN WITHERSPOON COLLEGE IS TO PROVIDE CHRIST-CENTERED CLASSICAL COLLEGE EDUCATION FOR SERVICE TO THE CHURCH AND THE WORLD.
IRS990/AdvertisingGrp/ProgramServicesAmt013630
IRS990/AdvertisingGrp/TotalAmt013630
IRS990/AllOtherContributionsAmt0107391
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01099
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03290
IRS990/AllOtherExpensesGrp/TotalAmt04389
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06053420317
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 9014
IRS990/BooksInCareOfDetail/USAddress/CityNm0RAPID CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0577099014
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0327620
IRS990/CashNonInterestBearingGrp/EOYAmt0192269
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt058750
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt058750
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0107391
IRS990/CYGrantsAndSimilarPaidAmt025993
IRS990/CYInvestmentIncomeAmt01198
IRS990/CYOtherExpensesAmt0102617
IRS990/CYOtherRevenueAmt05169
IRS990/CYProgramServiceRevenueAmt067316
IRS990/CYRevenuesLessExpensesAmt0-237092
IRS990/CYSalariesCompEmpBnftPaidAmt0289556
IRS990/CYTotalExpensesAmt0418166
IRS990/CYTotalFundraisingExpenseAmt011093
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0181074
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01700
IRS990/DeferredRevenueGrp/EOYAmt0440
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt092
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0214
IRS990/DepreciationDepletionGrp/TotalAmt0306
IRS990/Desc0PROVIDE CHRIST-CENTERED CLASSICAL COLLEGE EDUCATION FOR SERVICE TO THE CHURCH AND THE WORLD.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonatedServicesAndUseFcltsAmt03861
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt091107
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt092697
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0239680
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015364
IRS990/FeesForServicesAccountingGrp/TotalAmt015364
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt715.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0ART SARTORIOUS
IRS990/Form990PartVIISectionAGrp/PersonNm1DR DONALD E OLIVER
IRS990/Form990PartVIISectionAGrp/PersonNm2ROD SCHLAUGER
IRS990/Form990PartVIISectionAGrp/PersonNm3DR CURT LIEDTKE
IRS990/Form990PartVIISectionAGrp/PersonNm4DR RUSSEL K ENNS
IRS990/Form990PartVIISectionAGrp/PersonNm5TOM SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm6C RICHARD WELLS
IRS990/Form990PartVIISectionAGrp/PersonNm7EDWIN EGBERT
IRS990/Form990PartVIISectionAGrp/PersonNm8RONALD J LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm9CAROL HARRIS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt75000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt839000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt934333
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHARIMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHANCELLOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF ACADEMIC OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOOKKEEPER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt03457
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt025993
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt025993
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt025993
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0181074
IRS990/GrossRentsGrp/RealAmt01712
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt015136
IRS990/InformationTechnologyGrp/TotalAmt015136
IRS990/InsuranceGrp/ManagementAndGeneralAmt05249
IRS990/InsuranceGrp/ProgramServicesAmt012248
IRS990/InsuranceGrp/TotalAmt017497
IRS990/InvestmentIncomeGrp/ExclusionAmt01198
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01198
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04826
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0638
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0332
IRS990/LandBldgEquipCostOrOtherBssAmt05158
IRS990/LegalDomicileStateCd0SD
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF JOHN WITHERSPOON COLLEGE IS TO PROVIDE CHRIST-CENTERED CLASSICAL COLLEGE EDUCATION FOR SERVICE TO THE CHURCH AND THE WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0417560
IRS990/NetAssetsOrFundBalancesEOYAmt0184329
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt03457
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03457
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01712
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01712
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0326453
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt091632
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1PROMOTIONAL EVENTS
IRS990/OtherExpensesGrp/Desc2ACCREDITATION
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt07393
IRS990/OtherExpensesGrp/FundraisingAmt13700
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013583
IRS990/OtherExpensesGrp/ProgramServicesAmt02514
IRS990/OtherExpensesGrp/ProgramServicesAmt19105
IRS990/OtherExpensesGrp/TotalAmt013583
IRS990/OtherExpensesGrp/TotalAmt19907
IRS990/OtherExpensesGrp/TotalAmt29105
IRS990/OtherExpensesGrp/TotalAmt33700
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073256
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0157550
IRS990/OtherSalariesAndWagesGrp/TotalAmt0230806
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0107195
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt042958
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ART SARTORIUS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT TUITION AND FE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt067316
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt067316
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0182675
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt037948
IRS990/PYInvestmentIncomeAmt081314
IRS990/PYOtherExpensesAmt0130633
IRS990/PYOtherRevenueAmt025249
IRS990/PYProgramServiceRevenueAmt072458
IRS990/PYRevenuesLessExpensesAmt0-155957
IRS990/PYSalariesCompEmpBnftPaidAmt0349072
IRS990/PYTotalExpensesAmt0517653
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0361696
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-237092
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01712
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt067316
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/DonatedServicesAndUseFcltsAmt03861
IRS990ScheduleD/EquipmentGrp/BookValueAmt0332
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04826
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05158
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt025993
IRS990ScheduleD/ExpensesSubtotalAmt0392173
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt025993
IRS990ScheduleD/OtherRevenuesNotIncludedAmt025993
IRS990ScheduleD/RevenueNotReportedAmt03861
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt025993
IRS990ScheduleD/RevenueSubtotalAmt0155081
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS 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/ExplanationTxt1SCHOLARSHIPS NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS 25,993.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS 25,993.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0332
IRS990ScheduleD/TotalExpensesPerForm990Amt0418166
IRS990ScheduleD/TotalRevenuePerForm990Amt0181074
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0158942
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0392173
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/CashGrantAmt025993
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
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/TotalAssetsBOYAmt0435858
IRS990/TotalAssetsEOYAmt0235559
IRS990/TotalAssetsGrp/BOYAmt0435858
IRS990/TotalAssetsGrp/EOYAmt0235559
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0107391
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011093
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0167393
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0239680
IRS990/TotalFunctionalExpensesGrp/TotalAmt0418166
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018298
IRS990/TotalLiabilitiesEOYAmt051230
IRS990/TotalLiabilitiesGrp/BOYAmt018298
IRS990/TotalLiabilitiesGrp/EOYAmt051230
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0417560
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0184329
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0239680
IRS990/TotalProgramServiceRevenueAmt067316
IRS990/TotalReportableCompFromOrgAmt078333
IRS990/TotalRevenueGrp/ExclusionAmt06367
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt067316
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181074
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0435858
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0235559
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt042000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 9014
IRS990/USAddress/CityNm0RAPID CITY
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd0577099014
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.JWC.EDU
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2020Detailed filing. Detailed filing data is available for this year.$2.36$0.51$1.84$1.81$4.18$2.37
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