Civic Intelligence

Westminster Educational Foundation Incorporated

990 • Fiscal year 2016 • EIN 23-2565132

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

Organization ProfileN/A
Willow Grove Ave Church RoadPhiladelphia, PA 19118

(215) 887-5511

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

97th percentile

10.03x

Higher debt load relative to revenue than 97% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

1st percentile

-376%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

90th percentile

$201,915

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 796.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

26th percentile

-3.8%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

2nd percentile

-76%

Faster revenue growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$1,733,607

Down $68,016 (-3.8%) from 2015

Net Assets

Down

$1,479,266

Down $75,831 (-4.9%) from 2015

Liabilities

Up

$254,341

Up $7,815 (+3.2%) from 2015

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin1st percentile

Revenue

Down

$25,349

Down $79,224 (-76%) from 2015

Expenses

Up

$120,666

Up $21,169 (+21%) from 2015

Net Income

Down

-$95,317

Down $100,393 (-1978%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,390,367Liabilities 2011: $0Net Assets 2011: $1,390,3672011Assets 2012: $1,331,087Liabilities 2012: $106Net Assets 2012: $1,330,9812012Assets 2013: $1,531,297Liabilities 2013: $224,010Net Assets 2013: $1,307,2872013Assets 2014: $1,824,955Liabilities 2014: $246,815Net Assets 2014: $1,578,1402014Assets 2015: $1,801,623Liabilities 2015: $246,526Net Assets 2015: $1,555,0972015Assets 2016: $1,733,607Liabilities 2016: $254,341Net Assets 2016: $1,479,2662016Assets 2017: $1,700,020Liabilities 2017: $224,010Net Assets 2017: $1,476,0102017Assets 2018: $1,562,231Liabilities 2018: $99,947Net Assets 2018: $1,462,2842018Assets 2019: $1,438,341Liabilities 2019: $0Net Assets 2019: $1,438,3412019Assets 2020: $1,388,663Liabilities 2020: $0Net Assets 2020: $1,388,6632020Assets 2021: $1,598,112Liabilities 2021: $0Net Assets 2021: $1,598,1122021Assets 2022: $1,405,058Liabilities 2022: $0Net Assets 2022: $1,405,0582022Assets 2023: $1,450,627Liabilities 2023: $0Net Assets 2023: $1,450,6272023Assets 2024: $1,519,744Liabilities 2024: $0Net Assets 2024: $1,519,7442024

Highlighted filing

2016

Assets$1,733,607
Liabilities$254,341
Net Assets$1,479,266
Open 2016 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2011: $25,609Expenses 2011: $1,364,781Net Income 2011: -$1,339,1722011Expenses 2012: $66,8602012Revenue 2013: $28,939Expenses 2013: $66,115Net Income 2013: -$37,1762013Revenue 2014: $72,227Expenses 2014: $89,487Net Income 2014: -$17,2602014Revenue 2015: $104,573Expenses 2015: $99,497Net Income 2015: $5,0762015Revenue 2016: $25,349Expenses 2016: $120,666Net Income 2016: -$95,3172016Revenue 2017: $13,782Expenses 2017: $31,067Net Income 2017: -$17,2852017Revenue 2018: $90,524Expenses 2018: $184,641Net Income 2018: -$94,1172018Revenue 2019: $65,731Expenses 2019: $101,666Net Income 2019: -$35,9352019Revenue 2020: $29,832Expenses 2020: $84,504Net Income 2020: -$54,6722020Revenue 2021: $139,975Expenses 2021: $71,308Net Income 2021: $68,6672021Revenue 2022: $144,121Expenses 2022: $77,804Net Income 2022: $66,3172022Revenue 2023: $71,521Expenses 2023: $67,363Net Income 2023: $4,1582023Revenue 2024: $46,262Expenses 2024: $69,578Net Income 2024: -$23,3162024

Highlighted filing

2016

Revenue$25,349
Expenses$120,666
Net Income-$95,317
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$174,019
Mission and Program Overview

Mission

To support the Westminster Theological Seminary

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,801,623$1,733,607▼ $68,016
Total Assets$1,801,623$1,733,607▼ $68,016
Liabilities
Other Liabilities$224,010$224,010→ $0
Accounts Payable and Accrued Expenses$22,516$30,331▲ $7,815
Total Liabilities$246,526$254,341▲ $7,815
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,307,287$1,307,287→ $0
Temporarily Rstr Net Assets$247,810$171,979▼ $75,831
Total Net Assets Fund Balance$1,555,097$1,479,266▼ $75,831
Total Liabilities and Net Assets / Fund Balance$1,801,623$1,733,607▼ $68,016
Compensation and Service Providers
Top Officer Pay90th percentile

Board Members and Trustees

NameTitle
John WhiteBoard Member
Peter LillbackBoard Member
Rex AndersonBoard Member
Zachary AillsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$25,349
Other Revenue
$0
Change in Net Assets
$-95,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$120,666
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$120,666--$120,666
Total Functional Expenses$120,666$0$0$120,666
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Westminster Theological SeminaryGlenside, PA501(c)(3)Support ministry$120,666
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
Due to WTS$224,010
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“The Form 990 is prepared by an independent CPA firm. The Controller reviews in detail and approves the 990. It is then sent to the VP of Operations, Provost and President for top-level review. A draft copy of the Form 990 was provided to the Institutional Resources Committee and then a final copy was provided to every member of the organization's governing body before it was filed with the IRS.”

Form 990, Part VI, Section B, line 15

“The organization does not compensate any officers or board members. Therefore, Lines 15a and 15b were answered no in accordance with the instructions.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents and financial statements available upon request.”

Form 990, Part VI, Section B, Lines 12A - 14

“The organization is in the process of implementing conflict of interest, whistleblower, and document retention and destruction policies. These will be put in place by 6/30/17.”

Filing and Contact Details

Filer

Filer Name
Westminster Educational Foundation
EIN
23-2565132
Phone
2158875511
Address
Willow Grove Ave Church Road, Philadelphia, PA 19118

Signing Officer

Name
Judy Mellen
Title
Director of Finance
Phone
2158875511
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Lillback
Formed
1989
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Capin Crouse LLP
Address
972 Emerson Parkway STE A, Greenwood, IN 46143
Preparer
David C Moja
Phone
3178852620
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.”

Financial Statement Notes

Part X, Line 2:

“The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements only when it is more likely than not, based on the technical merits, that the position will be sustained upon an examination. Interest and penalties, if any, are included in expenses in the consolidated statement of activities. As of June 30, 2016 and 2015, the Seminary had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The Seminary is generally no longer subject to U.S. Federal and state income tax examinations by tax authorities for years before 2012.”

Raw XML Appendix384 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/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared by an independent CPA firm. The Controller reviews in detail and approves the 990. It is then sent to the VP of Operations, Provost and President for top-level review. A draft copy of the Form 990 was provided to the Institutional Resources Committee and then a final copy was provided to every member of the organization's governing body before it was filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization does not compensate any officers or board members. Therefore, Lines 15a and 15b were answered no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization is in the process of implementing conflict of interest, whistleblower, and document retention and destruction policies. These will be put in place by 6/30/17.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Lines 12a - 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Westminster Theological Seminary
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0231352689
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02960 W Church Rd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Glenside
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd019038
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Westminster Theological Seminary
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Westminster Theological Seminary
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Westminster Theological Seminary
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0247810
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0171979
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01801623
IRS990/TotalAssetsEOYAmt01733607
IRS990/TotalAssetsGrp/BOYAmt01801623
IRS990/TotalAssetsGrp/EOYAmt01733607
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0120666
IRS990/TotalFunctionalExpensesGrp/TotalAmt0120666
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0246526
IRS990/TotalLiabilitiesEOYAmt0254341
IRS990/TotalLiabilitiesGrp/BOYAmt0246526
IRS990/TotalLiabilitiesGrp/EOYAmt0254341
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01555097
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01479266
IRS990/TotalOtherCompensationAmt089203
IRS990/TotalProgramServiceExpensesAmt0120666
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt025349
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025349
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01801623
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01733607
IRS990/TotReportableCompRltdOrgAmt0112712
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Willow Grove Ave Church Road
IRS990/USAddress/CityNm0Philadelphia
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019118
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Judy Mellen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director of Finance
ReturnHeader/BusinessOfficerGrp/PhoneNum02158875511
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Westminster Educational Foundation
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Incorporated
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0232565132
ReturnHeader/Filer/PhoneNum02158875511
ReturnHeader/Filer/USAddress/AddressLine1Txt0Willow Grove Ave Church Road
ReturnHeader/Filer/USAddress/CityNm0Philadelphia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019118
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363990892
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Capin Crouse LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0972 Emerson Parkway STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Greenwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046143
ReturnHeader/PreparerPersonGrp/PhoneNum03178852620
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David C Moja
ReturnHeader/ReturnTs02017-05-15T17:35:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,733,607
Liabilities
$254,341
Net assets
$1,479,266
Revenue
$25,349
Expenses
$120,666
Net income
-$95,317
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.05$0.07$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.07$0.07$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.14$0.08$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.14$0.07$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.03$0.08$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.07$0.10$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.56$0.10$1.46$0.09$0.18$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.70$0.22$1.48$0.01$0.03$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.25$1.48$0.03$0.12$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.80$0.25$1.56$0.10$0.10$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.82$0.25$1.58$0.07$0.09$0.02
2013Summary only. Only limited summary data is available for this year.$1.53$0.22$1.31$0.03$0.07$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.33$0.07
2011Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$0.03$1.36$1.34