Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Public Interest Institute
990 • Fiscal year 2017 • EIN 42-1347192
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.70x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 17.3% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Balance Sheet
Assets
Down$348,665
Down $5,740,294 (-94%) from 2016
Net Assets
Down$105,770
Down $5,981,645 (-98%) from 2016
Liabilities
Up$242,895
Up $241,351 (+15632%) from 2016
Revenue And Expenses
Revenue
Up$848,225
Up $673,175 (+385%) from 2016
Expenses
Up$6,579,127
Up $6,168,224 (+1501%) from 2016
Net Income
Down-$5,730,902
Down $5,495,049 (-2330%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- May 1, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $5,507,615
Mission and Program Overview
Mission
Support iowa wesleyan university (iwu) and tax education foundation (tef), two section 501 (c) (3) organizations through educational and research activities which support the educational and research activities of iwu or tef or both.
Support iowa wesleyan university (iwu) and tax education foundation (tef), two section 501(c)(3) organizations through educational and research activities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $68,415 | $345,500 | ▲ $277,085 |
| Investments in Publicly Traded Securities | $6,018,761 | $3,165 | ▼ $6,015,596 |
| Prepaid Expenses and Deferred Charges | $1,783 | - | - |
| Total Assets | $6,088,959 | $348,665 | ▼ $5,740,294 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,544 | $242,895 | ▲ $241,351 |
| Total Liabilities | $1,544 | $242,895 | ▲ $241,351 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $6,011,119 | $290,754 | ▼ $5,720,365 |
| Unrestricted Net Assets | $76,296 | $-184,984 | ▼ $261,280 |
| Total Net Assets Fund Balance | $6,087,415 | $105,770 | ▼ $5,981,645 |
| Total Liabilities and Net Assets / Fund Balance | $6,088,959 | $348,665 | ▼ $5,740,294 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $6,011,119 | - | ▲ $233,048 | $5,953,413 | $290,754 |
| 2016 | $5,890,651 | - | ▲ $429,574 | $309,106 | $6,011,119 |
| 2015 | $6,359,252 | - | ▼ $163,508 | $305,093 | $5,890,651 |
| 2014 | $6,297,951 | - | ▲ $369,142 | $307,841 | $6,359,252 |
| 2013 | $5,812,489 | - | ▲ $797,099 | $311,637 | $6,297,951 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Donald Racheter Resigned 121 | President | PT | $141,930 | $4,503 | $146,433 |
| Amy K Frantz Resigned 1017 | VP & Asst. S | FT | $59,788 | $7,376 | $67,164 |
Board Members and Trustees
| Name | Title |
|---|---|
| Robert H Solt | Chairman |
| Charles C Espy Jr | Director |
| Richard Oberman Resigned 517 | Director |
| Andrea S Wells | Secretary |
| Christopher S Ingstad | Treas./pres. |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $8,900
- Program Service Revenue
- $3
- Investment Income
- $839,322
- Other Revenue
- $0
- Change in Net Assets
- $-5,730,902
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $6,000,000 |
| Salaries, Compensation, and Employee Benefits | $554,021 |
| Other Expenses | $25,106 |
| Total Fundraising Expense | $11,396 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $6,000,000 | - | - | $6,000,000 |
| Other Salaries and Wages | $274,422 | $14,753 | $5,902 | $295,077 |
| Current Officers, Directors, Trustees, and Key Employees | $187,965 | $21,360 | $4,272 | $213,597 |
| Payroll Taxes | $29,064 | $1,563 | $625 | $31,252 |
| Other Employee Benefits | $10,597 | $570 | $228 | $11,395 |
| Office Expenses | $6,720 | $294 | $255 | $7,269 |
| Insurance | - | $6,061 | - | $6,061 |
| Travel | $2,798 | $151 | $60 | $3,009 |
| Pension Plan Contributions | $2,511 | $135 | $54 | $2,700 |
| Fees for Services Accounting | - | $2,587 | - | $2,587 |
| Fees for Services Legal | - | $1,799 | - | $1,799 |
| Conferences and Meetings | $298 | $33 | - | $331 |
| Other Expenses | $3,739 | $311 | - | $311 |
| Total Functional Expenses | $6,518,114 | $49,617 | $11,396 | $6,579,127 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| New Hope Foundation | Muscatine, IA | 501c3 | Start of Disolution | $6,000,000 |
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
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 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
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“Our organization has members. Members do not have voting rights.”
Form 990, Page 6, Part VI, Line 11B
“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.”
Form 990, Page 6, Part VI, Line 12C
“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.”
Form 990, Page 6, Part VI, Line 15A
“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.”
Form 990, Page 6, Part VI, Line 15B
“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.”
Form 990, Page 6, Part VI, Line 19
“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.”
Filing and Contact Details
Filer
- Filer Name
- Public Interest Institute
- EIN
- 42-1347192
- Phone
- 5632648080
- Address
- 2610 PARK AVENUE, MUSCATINE, IA 52761
Signing Officer
- Name
- Robert H Solt
- Title
- Chairman
- Phone
- 5632883581
- Signed
- 2018-05-01
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Robert H Solt
- Formed
- 1989
- Legal Domicile
- Ia
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 4
- Volunteers
- 2
Preparer
- Firm
- Td&t Cpas and Advisors Pc
- Address
- 317 HIGH AVE E, OSKALOOSA, IA 52577-2823
- Preparer
- Darcee M Ayers CPA
- Phone
- 6416722523
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Support iowa wesleyan university (iwu) and tax education foundation (tef), two section 501 (c) (3) organizations through educational and research activities which support the educational and research activities of iwu or tef or both.”
Financial Statement Notes
Schedule D, Page 2, Part V, Line 4
“This endowment provides income to support our organization's mission and program services.”
Raw XML AppendixShowing 400 of 504 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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1544 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 242895 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SUPPORT IOWA WESLEYAN UNIVERSITY (IWU) AND TAX EDUCATION FOUNDATION (TEF), TWO SECTION 501(C)(3) ORGANIZATIONS THROUGH EDUCATIONAL AND RESEARCH ACTIVITIES. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | PEGGY CHERRIER |
| 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/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 4272 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 21360 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 187965 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 213597 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 33 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 298 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 331 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 8900 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 6000000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 839322 |
| IRS990/CYOtherExpensesAmt | 0 | 25106 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -5730902 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 554021 |
| IRS990/CYTotalExpensesAmt | 0 | 6579127 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 11396 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 848225 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| 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 PUBLICATIONS, 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 THE 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/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 113621 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2587 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2587 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1799 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1799 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 4503 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 7376 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR DONALD RACHETER RESIGNED 121 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT H SOLT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANDREA S WELLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHARLES C ESPY JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD OBERMAN RESIGNED 517 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | AMY K FRANTZ RESIGNED 1017 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRISTOPHER S INGSTAD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 141930 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 59788 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VP & ASST. S |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREAS./PRES. |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 791795 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 6000000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 6000000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 5451185 |
| IRS990/GrossReceiptsAmt | 0 | 5507615 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6061 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6061 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 47527 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 47527 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6018761 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3165 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 4659390 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 8900 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SUPPORT IOWA WESLEYAN UNIVERSITY (IWU) AND TAX EDUCATION FOUNDATION (TEF), TWO SECTION 501 (C) (3) ORGANIZATIONS THROUGH EDUCATIONAL AND RESEARCH ACTIVITIES WHICH SUPPORT THE EDUCATIONAL AND RESEARCH ACTIVITIES OF IWU OR TEF OR BOTH. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6087415 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 105770 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 791795 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 791795 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -250743 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 255 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 294 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6720 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7269 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 228 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 570 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 10597 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 11395 |
| IRS990/OtherExpensesGrp/Desc | 0 | INFORMATION AND RESEARCH |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 311 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3739 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3739 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 311 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 5902 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 14753 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 274422 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 295077 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 625 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1563 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 29064 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31252 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 54 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 135 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 2511 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2700 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 6011119 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 290754 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1783 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT H SOLT |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SUBSCRIPTIONS AND BOOKS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDING TEACHERS FOR IWU COURSES, STUDENT INTERN AND WORK-STUDY OPPORTUNITIES, LIBRARY PUBLICATIONS, PUBLIC FORUMS, INFORMAL DISCUSSION AND ACTIVITIES ON THE IWU CAMPUS, PUBLICATIONS USEFUL TO IWU FACULTY AND STUDENTS, INFORMATION ON IWU IN INSTITUTE PUBLICATIONS AND OTHER ASSISTANCE FOR IWU. THESE ACTIVITIES HELPED MANY IWU STUDENTS, PROVIDED OPPORTUNITIES FOR IWU STUDENTS AND STRENGTHENED IWU'S COURSE OFFERINGS. IWU'S POSITIVE REPUTATION WAS ENHANCED BY HOSTING OUR INDEPENDENT THINK TANK OF THE IWU CAMPUS. OUR WORK BENEFITTED IWU AND ITS STUDENTS AND FACULTY. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 88421 |
| IRS990/ProgSrvcAccomActy3Grp/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/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 6316072 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 6000000 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 3 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 13292 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 161758 |
| IRS990/PYOtherExpensesAmt | 0 | 42797 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -235853 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 368106 |
| IRS990/PYTotalExpensesAmt | 0 | 410903 |
| IRS990/PYTotalRevenueAmt | 0 | 175050 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -5730902 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 68415 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 345500 |
| 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/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | IOWA WESLEYAN UNIVERSITY: IOWA WESLEYAN UNIVERSITY (IWU) RELIES ON PUBLIC INTEREST INSTITUTE (PII) TO PROVIDE INSTRUCTORS FOR SEVERAL COLLEGE CLASSES AT NO COST TO IWU. PII ALSO PROVIDES LIBRARY PUBLICATIONS TO IWU AS WELL AS PUBLICATIONS THAT ARE USEFUL TO IWU STAFF AND STUDENTS. PII'S SUPPORT OF IWU STRENGTHENED IWU'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 UNIVERSITY BY PROVIDING ADDITIONAL SERVICES THAT ADVANCE THE TAX- EXEMPT PURPOSES OF TEF AND IWU. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION E, LINE 2A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION E, LINE 2B |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 311145 |
| 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/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 88421 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 222724 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | IOWA WESLEYAN UNIVERSITY |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | TAX EDUCATION FOUNDATION |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt | 0 | IOWA WESLEYAN UNIVERSITY |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt | 1 | TAX EDUCATION FOUNDATION |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6011119 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 290754 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 233048 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 5953413 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5890651 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6011119 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 429574 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 309106 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6359252 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5890651 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -163508 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 305093 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6297951 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6359252 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 369142 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 307841 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5812489 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6297951 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 797099 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 311637 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THIS ENDOWMENT PROVIDES INCOME TO SUPPORT OUR ORGANIZATION'S MISSION AND PROGRAM SERVICES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 6000000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501C3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | START OF DISOLUTION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | NEW HOPE FOUNDATION |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 421395902 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 2610 PARK AVENUE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | MUSCATINE |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 52761 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION WAS IN THE PROCESS OF DISSOLUTION AND THE ONLY GRANT EXPENSE WAS TRANSFERED FUNDS TO NEW HOPE FOUNDATION (EIN:42-1395902) OF 6,000,000. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | TRANSFER OF CASH |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2017-12-18 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 421395902 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 6000000 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 501C3 |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | FMV |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 0 | NEW HOPE FOUNDATION |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 2610 PARK AVENUE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | MUSCATINE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 52761 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SUPPORT IOWA WESLEYAN UNIVERSITY (IWU) AND TAX EDUCATION FOUNDATION (TEF), TWO SECTION 501 (C) (3) ORGANIZATIONS THROUGH EDUCATIONAL AND RESEARCH ACTIVITIES WHICH SUPPORT THE EDUCATIONAL AND RESEARCH ACTIVITIES OF IWU OR TEF OR BOTH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OUR ORGANIZATION HAS MEMBERS. MEMBERS DO NOT HAVE VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | true |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | INVESTOR PROTECTION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | IOWA WESLEYAN UNIVERSITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | TAX EDUCATION FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 421190366 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 420680332 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 421184154 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C4 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | WELFARE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 2610 PARK AVENUE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 601 N MAIN STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 2610 PARK AVENUE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | MUSCATINE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | MT PLEASANT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | MUSCATINE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 52761 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $348,665
- Liabilities
- $242,895
- Net assets
- $105,770
- Revenue
- $848,225
- Expenses
- $6,579,127
- Net income
- -$5,730,902