Liabilities / Assets
10th percentile
Higher debt load relative to assets than 10% of similar nonprofits.
990 • Fiscal year 2014 • EIN 42-1347192
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
10th percentile
Higher debt load relative to assets than 10% of similar nonprofits.
Liabilities / Revenue
13th percentile
Higher debt load relative to revenue than 13% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 69.7% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Assets
Up$6,567,899
Up $53,527 (+0.8%) from 2013
Net Assets
Up$6,558,008
Up $52,471 (+0.8%) from 2013
Liabilities
Up$9,891
Up $1,056 (+12%) from 2013
Revenue
Up$455,408
Up $96,191 (+27%) from 2013
Expenses
Up$438,344
Up $10,070 (+2.4%) from 2013
Net Income
Up$17,064
Up $86,121 (+125%) from 2013
Support iowa wesleyan college (iwc) and tax education foundation (tef), two section 501(c)(3) organizations through educational and research activities which support the educational and research activities of iwc or tef or both.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,297,952 | $6,359,252 | ▲ $61,300 |
| Savings and Temporary Cash Investments | $214,989 | $205,517 | ▼ $9,472 |
| Accounts Receivable | - | $1,576 | - |
| Prepaid Expenses and Deferred Charges | $1,431 | $1,554 | ▲ $123 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $6,514,372 | $6,567,899 | ▲ $53,527 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,835 | $9,891 | ▲ $1,056 |
| Total Liabilities | $8,835 | $9,891 | ▲ $1,056 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $6,297,951 | $6,359,252 | ▲ $61,301 |
| Unrestricted Net Assets | $207,586 | $198,756 | ▼ $8,830 |
| Total Net Assets Fund Balance | $6,505,537 | $6,558,008 | ▲ $52,471 |
| Total Liabilities and Net Assets / Fund Balance | $6,514,372 | $6,567,899 | ▲ $53,527 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $27,244 | $27,244 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $6,297,951 | - | ▲ $369,142 | $307,841 | $6,359,252 |
| 2013 | $5,812,489 | - | ▲ $797,099 | $311,637 | $6,297,951 |
| 2012 | $5,821,852 | - | ▲ $291,669 | $301,032 | $5,812,489 |
| 2011 | $6,804,341 | - | ▼ $648,606 | $333,883 | $5,821,852 |
| 2010 | $6,248,567 | - | ▲ $946,051 | $390,277 | $6,804,341 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Donald P Racheter | President | FT | $132,239 | $11,150 | $143,389 |
| Amy K Frantz | Vice President | FT | $57,514 | $7,133 | $64,647 |
| Name | Title |
|---|---|
| David M Stanley | Chairman |
| Charles C Espy Jr | Director |
| Elizabeth Garrels | Director |
| Richard Oberman | Director |
| Stanley Howe | Director |
| Andrea S Wells | Secretary |
| Robert H Solt | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $393,296 |
| Other Expenses | $45,048 |
| Total Fundraising Expense | $9,305 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $171,600 | $19,500 | $3,900 | $195,000 |
| Other Salaries and Wages | $131,632 | $7,077 | $2,831 | $141,540 |
| Other Employee Benefits | $22,168 | $1,192 | $477 | $23,837 |
| Payroll Taxes | $19,269 | $1,036 | $414 | $20,719 |
| Pension Plan Contributions | $11,346 | $610 | $244 | $12,200 |
| Occupancy | $10,016 | $539 | $215 | $10,770 |
| Office Expenses | $3,904 | $448 | $242 | $4,594 |
| Travel | $3,822 | $205 | $82 | $4,109 |
| Fees for Services Accounting | $2,778 | $347 | $347 | $3,472 |
| Conferences and Meetings | $2,016 | $224 | - | $2,240 |
| Insurance | $1,238 | $67 | $27 | $1,332 |
| Other Expenses | $120 | $18 | $3 | $141 |
| Total Functional Expenses | $396,729 | $32,310 | $9,305 | $438,344 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Our organization has members. Members do not have voting rights.”
“Our annual Form 990 is sent to all members of the Board of Directors before it is filed. The Board of Directors reviews the Form 990 and any related question, comment, or concern together with the Board's review of our financial statements.”
“Officers, Directors, and employees are required to make an annual disclosure of conflicts of interest. These disclosures are reviewed by designated Officers. When the Board of Directors considers a transaction or proposed transaction, each Director who has or may have a conflict of interest is required to disclose it promptly to the Board if not already disclosed. The other Directors then determine whether that Director has a conflict of interest. A Director who has a conflict of interest does not vote on any Board action regarding that transaction. Officers, Directors, and employees are required to report, and in most cases, deliver to our Organization, any gift of more than $25 value from a company doing or seeking business with our Organization.”
“The Chairman and Vice Chairman of our Organization, who receive no compensation from our Organization and are independent regarding compensation, annually determine the President's compensation and, together with the President, determine the compensation of all other employees. This process includes review of comparability data.”
“Our governing documents, conflict of interest policy, and financial statements are not generally available to the public. We may make them available in specific situaTIons when we believe this is consistent with our mission and in the best interest of our members.”
“This Endowment provides income to support our Organization's mission and program services.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8835 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9891 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1576 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SUPPORT IOWA WESLEYAN COLLEGE (IWC) AND TAX EDUCATION FOUNDATION (TEF), TWO SECTION 501(C)(3) ORGANIZATIONS THROUGH EDUCATIONAL AND RESEARCH ACTIVITIES WHICH SUPPORT THE EDUCATIONAL AND RESEARCH ACTIVITIES OF IWC OR TEF OR BOTH. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RENATA LAMAR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5632883579 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2610 PARK AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MUSCATINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 52761 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 3900 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 19500 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 171600 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 195000 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 224 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2016 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2240 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 21551 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 333857 |
| IRS990/CYOtherExpensesAmt | 0 | 45048 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 100000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 17064 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 393296 |
| IRS990/CYTotalExpensesAmt | 0 | 438344 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9305 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 455408 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | PROVIDING RESEARCH, PUBLICATIONS, WEBSITE INFORMATION, SPEAKERS, MEDIA INTERVIEWS, EDUCATIONAL MEETINGS AND OTHER ASSISTANCE FOR TEF. PUBLICATIONS INCLUdED THREE REGUlaR QUARTERLY PUBLICATIONS, POLICY STUDIES PUBLICATION, MONTHLY INSTITUTE BRIEFS, WEEKLY COLUMN FOR IOWA NEWSPAPERS, CONTINUING A PROGRAM AND WEBSITE FOR TRANSPARENCY IN IOWA GOVERNMENT, PROVIDING THE IOWA CIVICS PROJECT FOR IOWA HIGH SCHOOL COURSES IN CIVICS AND GOVERNMENT, AND DISTRIBUTING COPIES OF THE IOWA AND US CONSTITUTIONS. OUR LIBRARY IS A CENTER FOR INFORMATION ON CONSTITUTIONAL LIMITS ON TAXES AND SPENDING IN THE STATES OF THE USA. THIS WORK HAS BENEFITTED ALL IOWANS AND MANY AMERICANS INCLUDING TEF'S MORE THAN 50,000 MEMBERS, AND HAS BENEFITTED IOWA SCHOOLS AND STATE AND LOCAL GOVERNMENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 172411 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 347 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 347 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2778 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3472 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 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/OtherCompensationAmt | 0 | 11150 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 18230 |
| 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 | 7133 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DONALD P RACHETER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID M STANLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT H SOLT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDREA S WELLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHARLES C ESPY JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RICHARD OBERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ELIZABETH GARRELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STANLEY HOWE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | AMY K FRANTZ |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 132239 |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 57514 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 299247 |
| 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/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 127645 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 78768 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 127645 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 814071 |
| IRS990/GrossReceiptsAmt | 0 | 1190711 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 27 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 67 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1238 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1332 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 127444 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 127444 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6297952 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6359252 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 27244 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 27244 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 735303 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 21551 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SUPPORT IOWA WESLEYAN COLLEGE (IWC) AND TAX EDUCATION FOUNDATION (TEF), TWO SECTION 501(C)(3) ORGANIZATIONS THROUGH EDUCATIONAL AND RESEARCH ACTIVITIES WHICH SUPPORT THE EDUCATIONAL AND RESEARCH ACTIVITIES OF IWC OR TEF OR BOTH. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6505537 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6558008 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 206413 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 206413 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 35407 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 215 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 539 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 10016 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 10770 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 242 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 448 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3904 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4594 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 477 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1192 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 22168 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 23837 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTITUTE PUBLICATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | INFORMATION/RESEARCH MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 523 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 3 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1047 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 18 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8899 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7921 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 120 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 10469 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7921 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 141 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2831 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 7077 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 131632 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 141540 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 414 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1036 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19269 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20719 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 244 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 610 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 11346 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 12200 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 6297951 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 6359252 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1431 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1554 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | research project revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 100000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 100000 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EDUCATION AND RESEARCH ON TAXATION, GOVERNMENT SPENDING, DEBT, LIMITED GOVERNMENT, GOVERNMENT TRANSPARENCY AND ACCOUNTABILITY, FREE ENTERPRISE, ECONOMIC GROWTH, CREATION OF JOBS, PRIVATE SECTOR ACTION, PUBLIC AND PRIVATE EDUCATION, INDEPENDENT COLLEGES, TRADITIONAL VALUES, HUMAN RIGHTS AND ECONOMIC, CIVIC AND RELIGIOUS FREEDOM. WE DO OUR WORK FOR THE BENEFIT OF ALL IOWANS AND ALL AMERICANS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 123136 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROVIDING TEACHERS FOR IWC COURSES, STUDENT INTERN AND WORK-STUDY OPPORTUNITIES, LIBRARY PUBLICATIONS, PUBLIC FORUMS, INFORMAL DISCUSSION AND ACTIVITIES ON THE IWC CAMPUS, PUBLICATIONS USEFUL TO IWC FACULTY AND STUDENTS, INFORMATION ON IWC IN INSTITUTE PUBLICATIONS AND OTHER ASSISTANCE FOR IWC. THESE ACTIVITIES HELPED MANY IWC STUDENTS, PROVIDED OPPORTUNITIES FOR IWC STUDENTS AND STRENGTHENED IWC'S COURSE OFFERINGS. IWC'S POSITIVE REPUTATION WAS ENHANCED BY HOSTING OUR INDEPENDENT THINK TANK ON THE IWC CAMPUS. OUR WORK BENEFITTED IWC AND ITS STUDENTS AND FACULTY. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 101182 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 72772 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 286445 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 41758 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -69057 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 386516 |
| IRS990/PYTotalExpensesAmt | 0 | 428274 |
| IRS990/PYTotalRevenueAmt | 0 | 359217 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 17064 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 100000 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 214989 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 205517 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/AppointElectMajorityOfficerInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ExerciseDirectionPoliciesInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Iowa Wesleyan College:Iowa Wesleyan College (IWC) relies on Public Interest Institute (PII) to provide instructors for several college classes at no cost to IWC. PII also provides library publications to IWC as well as publications that are useful to IWC staff and students. PII's support of IWC strengthened IWC's course offerings.Tax Education Foundation:Tax Education Foundation (TEF) relies on Public Interest Institute for research on taxation and government spending. PII also provides TEF with 3 quarterly publications, a weekly column for Iowa newspapers,and information regarding transparency in Iowa government. PII provides TEF with the Iowa Civics project for high school courses in civics and government, as well as providing copies of the Iowa and US Constitutions. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | Public Interest Institute supplements Tax Education Foundation and Iowa Wesleyan College by providing additional services that advance the tax-exempt purposes of TEF and IWC. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part IV, Section E, Line 2b: Reasons For The Organization's Position |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 420680332 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 421184154 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc | 1 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 101182 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 295547 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | IOWA WESLEYAN COLLEGE |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | TAX EDUCATION FOUNDATION |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 396729 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6297951 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 6359252 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 369142 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 307841 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5812489 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6297951 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 797099 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 311637 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5821852 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5812489 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 291669 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 301032 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6804341 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5821852 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -648606 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 333883 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6248567 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6804341 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 946051 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 390277 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 27244 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 27244 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.