Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Students Publishing Company Inc. Northwestern University
990 • Fiscal year 2023 • EIN 36-6002654
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 42.2% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $111,440 (-100%) from 2022
Net Assets
Up$0
Up $149,407 (+100%) from 2022
Liabilities
Down$0
Down $260,847 (-100%) from 2022
Revenue And Expenses
Revenue
Down$224,000
Down $246,001 (-52%) from 2022
Expenses
Down$443,000
Down $2,161 (-0.5%) from 2022
Net Income
Down-$219,000
Down $243,840 (-982%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2022 to Aug 31, 2023
- Signed
- Dec 15, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $224,000
Mission and Program Overview
Mission
Provide educational opportunities for University students to publish daily campus newspaper and annual university yearbook at Northwestern University.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $62,204 | - | - |
| Cash and Non-Interest-Bearing Accounts | $25,348 | - | - |
| Accounts Receivable | $14,604 | - | - |
| Prepaid Expenses and Deferred Charges | $9,284 | - | - |
| Total Assets | $111,440 | $0 | ▼ $111,440 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $253,942 | - | - |
| Deferred Revenue | $6,905 | - | - |
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $260,847 | $0 | ▼ $260,847 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-149,407 | - | - |
| Total Net Assets Fund Balance | $-149,407 | $0 | ▲ $149,407 |
| Total Liabilities and Net Assets / Fund Balance | $111,440 | $0 | ▼ $111,440 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $550,000 | - | - | - | $550,000 |
| 2021 | $550,000 | - | ▲ $26,440 | $26,440 | $550,000 |
| 2020 | $550,000 | - | ▲ $31,081 | $31,081 | $550,000 |
| 2019 | $550,000 | - | ▲ $23,540 | $23,540 | $550,000 |
| 2018 | $550,000 | - | ▲ $22,146 | $22,146 | $550,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Stacia Campbell | General Manager | FT | $94,500 | $94,500 |
| Christopher Widman | Production Manager | FT | $64,500 | $64,500 |
Board Members and Trustees
| Name | Title |
|---|---|
| John Byrne | Chairman |
| Brian Paget | Director |
| Candy Lee | Director |
| Daniela Lubezki | Director |
| Elise De Los Santos | Director |
| Elizabeth Byrne | Director |
| Jeremy Mullman | Director |
| Robert Samuels | Director |
| Roma Khanna | Director |
| Richard Gordon | Secretary/Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $224,000
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-219,000
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $443,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $222,996 | $220,000 | $0 | $442,996 |
| Other Expenses | $1 | $0 | $0 | $1 |
| Total Functional Expenses | $223,000 | $220,000 | $0 | $443,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Advance from Northwestern University | $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- Students Publishing Co Inc
- EIN
- 36-6002654
- Phone
- 8474917206
- Address
- 1999 Campus Drive, Evanston, IL 60208
Signing Officer
- Name
- Stacia Campbell
- Title
- General Manager
- Phone
- 8474917206
- Signed
- 2023-12-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Stacia Campbell
- Formed
- 1923
- Legal Domicile
- Il
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 103
- Volunteers
- 50
Preparer
- Firm
- Wong & Knowles CPA Pc
- Address
- 650 WARRENVILLE RD STE 100, LISLE, IL 60532
- Preparer
- Celia Knowles
- Phone
- 6302028808
Supplemental Narrative
Additional Explanations
Pt VI, Line 11B
“The general manager provides monthly statements and circulates to board members. The Board has designated the general manager to provide the independent accountant with information needed to review financial reporting. The independent accountant will review the financial statements and financial information prepared by the General Manager. The accountant reports directly to the Board of Directors, typically twice per year.”
Pt VI, Line 12C
“The Board of Directors generally meets two to three times per academic quarter, or six-eight times per academic year. At the third and sixth Board meeting of each year, all members and key employees are required by the bylaws to disclose potential conflicts of interest.”
Pt VI, Line 15A
“No board members receive compensation”
Pt VI, Line 15B
“Compensation for full time staff is reviewed by the budget committee who then reports to the entire Board for a final vote. Information regarding salaries and benefits is collected each year from 30 similar college paper/yearbook organizations for comparison and is used by the budget committee to evaluate compensation.”
Pt VI, Line 19
“All governing documents, conflict of interest policy and annual audited financial statements are available upon request.”
Financial Statement Notes
Pt XII, Line 4B
“The Holly and John Madigan Fund (the "Madigan Fund") for The Daily Northwestern ("The Daily") was established in 2015 to support The Daily which is an independent, student-run daily news source, both on-line and in print. The Daily serves as a training ground for aspiring journalists who are students in NU's Medill School of Journalism, Media, Integrated Marketing Communications, as well as students in other NU colleges interested in the media. The Daily serves the students, faculty, administrative staff and alumni of NU and the residents of Evanston, Illinois with its print copy up to 5 days each week and the general public on-line 24/7. The Daily is also available for research through the University Library Archives in digital form. The Madigan Fund was donated in conjunction with the original Campaign for the Future of The Daily Northwestern. Current fundraising efforts serve the ongoing goals of:(1) acquiring and utilizing innovative technology to assure that students producing The Daily are being educated at the cutting edge of media developments, including digital production and publication, (2) assuring that student editors and The Daily staff are paid modest stipends for their time-consuming efforts, (3) that the stipends allow students with financial need to be able to work at The Daily without necessarily having to work additional jobs to help with their finances and, (4) establishing a quasi-endowment fund producing annual income which will help offset the loss of advertising revenue which The Daily, like all newspapers, has experienced. Fundraising to support daily operations is a continuous project conducted by Students Publishing Company. The Campaign is being conducted by Students Publishing Company. In addition to the Madigan Fund, alumni donors (primarily former Daily staffers) contribute to a fund for The Daily Northwestern that is administered through the Dean's office of Northwestern University's Medill School of Journalism, Media, Integrated Marketing Communications.”
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Provide educational opportunities for University students to publish annual University yearbook at Northwestern University. |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Our bylaws stipulate that five of the eleven directors are appointed by the University President or his designee. Appointees are recruited by current directors and proposed to the Provost. The balance, including three students, are elected by the Board. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Holly and John Madigan Fund (the "Madigan Fund") for The Daily Northwestern ("The Daily") was established in 2015 to support The Daily which is an independent, student-run daily news source, both on-line and in print. The Daily serves as a training ground for aspiring journalists who are students in NU's Medill School of Journalism, Media, Integrated Marketing Communications, as well as students in other NU colleges interested in the media. The Daily serves the students, faculty, administrative staff and alumni of NU and the residents of Evanston, Illinois with its print copy up to 5 days each week and the general public on-line 24/7. The Daily is also available for research through the University Library Archives in digital form. The Madigan Fund was donated in conjunction with the original Campaign for the Future of The Daily Northwestern. Current fundraising efforts serve the ongoing goals of:(1) acquiring and utilizing innovative technology to assure that students producing The Daily are being educated at the cutting edge of media developments, including digital production and publication, (2) assuring that student editors and The Daily staff are paid modest stipends for their time-consuming efforts, (3) that the stipends allow students with financial need to be able to work at The Daily without necessarily having to work additional jobs to help with their finances and, (4) establishing a quasi-endowment fund producing annual income which will help offset the loss of advertising revenue which The Daily, like all newspapers, has experienced. Fundraising to support daily operations is a continuous project conducted by Students Publishing Company. The Campaign is being conducted by Students Publishing Company. In addition to the Madigan Fund, alumni donors (primarily former Daily staffers) contribute to a fund for The Daily Northwestern that is administered through the Dean's office of Northwestern University's Medill School of Journalism, Media, Integrated Marketing Communications. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The general manager provides monthly statements and circulates to board members. The Board has designated the general manager to provide the independent accountant with information needed to review financial reporting. The independent accountant will review the financial statements and financial information prepared by the General Manager. The accountant reports directly to the Board of Directors, typically twice per year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Board of Directors generally meets two to three times per academic quarter, or six-eight times per academic year. At the third and sixth Board meeting of each year, all members and key employees are required by the bylaws to disclose potential conflicts of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No board members receive compensation |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Compensation for full time staff is reviewed by the budget committee who then reports to the entire Board for a final vote. Information regarding salaries and benefits is collected each year from 30 similar college paper/yearbook organizations for comparison and is used by the budget committee to evaluate compensation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | All governing documents, conflict of interest policy and annual audited financial statements are available upon request. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 19 |
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| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | Northwestern University, ("NU"), an affiliated organization permits Students Publishing Company ("SPC") to fund raise, in part, through NU's development department. SPC also utilizes NU as a manager for certain contributions so made in a quasi-endowment format. All other funds raised by SPC through NU are administered through the Dean's office of NU's Medill School of Journalism, Media, Integrated Marketing Communications. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $224,000
- Expenses
- $443,000
- Net income
- -$219,000