Civic Intelligence

Jesuit Worlwide Learning - Higher Education at the Margins USA

EIN 46-2795989 • 501(c)3 • Spokane, WA

Profile

Jc:hem is an initiative of the society of jesus that brings jesuit higher education to those at the margins of our society. It draws on the rich and centuries long jesuit tradition of higher education and mobilizes the resources of the jesuit worldwide network of educational institutions.

502 E Boone Ave MSC Box 2461Spokane, WA 99258

www.jc-hem.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

1.2%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

39th percentile

0.2%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,184,848

Up $21,660 (+1.0%) from 2023

Liabilities

Up

$72,966

Up $16,595 (+29%) from 2023

Net Assets

Up

$2,111,882

Up $5,065 (+0.2%) from 2023

Revenue

Up

$418,168

Up $24,884 (+6.3%) from 2023

Expenses

Up

$413,103

Up $18,900 (+4.8%) from 2023

Net Income

Up

$5,065

Up $5,984 (+651%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $325,333Liabilities 2013: $0Net Assets 2013: $325,3332013Assets 2014: $3,035,635Liabilities 2014: $5,240Net Assets 2014: $3,030,3952014Assets 2015: $3,388,322Liabilities 2015: $28,303Net Assets 2015: $3,360,0192015Assets 2017: $3,296,625Liabilities 2017: $201,138Net Assets 2017: $3,095,4872017Assets 2018: $2,732,746Liabilities 2018: $30,952Net Assets 2018: $2,701,7942018Assets 2019: $2,403,788Liabilities 2019: $22,964Net Assets 2019: $2,380,8242019Assets 2020: $2,230,501Liabilities 2020: $21,863Net Assets 2020: $2,208,6382020Assets 2021: $2,229,510Liabilities 2021: $20,872Net Assets 2021: $2,208,6382021Assets 2022: $2,174,009Liabilities 2022: $39,122Net Assets 2022: $2,134,8872022Assets 2023: $2,163,188Liabilities 2023: $56,371Net Assets 2023: $2,106,8172023Assets 2024: $2,184,848Liabilities 2024: $72,966Net Assets 2024: $2,111,8822024

Highlighted filing

2024

Assets$2,184,848
Liabilities$72,966
Net Assets$2,111,882

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2013: $40,285Expenses 2013: $447,749Net Income 2013: -$407,4642013Revenue 2014: $259,758Expenses 2014: $1,200,825Net Income 2014: -$941,0672014Revenue 2015: $1,232,144Expenses 2015: $1,083,520Net Income 2015: $148,6242015Revenue 2017: $1,265,509Expenses 2017: $1,523,212Net Income 2017: -$257,7032017Revenue 2018: $1,035,324Expenses 2018: $1,429,017Net Income 2018: -$393,6932018Revenue 2019: $679,612Expenses 2019: $1,003,582Net Income 2019: -$323,9702019Revenue 2020: $505,469Expenses 2020: $677,655Net Income 2020: -$172,1862020Revenue 2021: $567,663Expenses 2021: $567,663Net Income 2021: $02021Revenue 2022: $328,628Expenses 2022: $402,379Net Income 2022: -$73,7512022Revenue 2023: $393,284Expenses 2023: $394,203Net Income 2023: -$9192023Revenue 2024: $418,168Expenses 2024: $413,103Net Income 2024: $5,0652024

Highlighted filing

2024

Revenue$418,168
Expenses$413,103
Net Income$5,065

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.07$2.11$0.42$0.41$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.06$2.11$0.39$0.39$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.04$2.13$0.33$0.40$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.02$2.21$0.57$0.57$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.02$2.21$0.51$0.68$0.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.02$2.38$0.68$1.00$0.32
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.03$2.70$1.04$1.43$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.20$3.10$1.27$1.52$0.26
2015Detailed filing. Detailed filing data is available for this year.$3.39$0.03$3.36$1.23$1.08$0.15
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.01$3.03$0.26$1.20$0.94
2013Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.04$0.45$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 25, 2025
Return Version
2024v5.0
Gross Receipts
$418,168
Mission and Program Overview

Mission

An initiative of the society of jesus that brings higher education to those at the margins of our society. It draws on the rich & centuries long jesuit tradition of higher education and mobilizes the resources of the jesuit worldwide network of educational institutions.

JWL brings higher education to those at the margins of our society around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$31,636$54,363▲ $22,727
Cash and Non-Interest-Bearing Accounts$14,026$12,959▼ $1,067
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$2,163,188$2,184,848▲ $21,660
Other Assets Total$2,117,526$2,117,526→ $0
Liabilities
Accounts Payable and Accrued Expenses$56,371$72,966▲ $16,595
Total Liabilities$56,371$72,966▲ $16,595
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,106,817$2,111,882▲ $5,065
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,106,817$2,111,882▲ $5,065
Total Liabilities and Net Assets / Fund Balance$2,163,188$2,184,848▲ $21,660

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$9,139$9,139
Buildings$0$0$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Other Assets Org$2,117,526--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Armando BorjaManaging Director Chief Operations OfficerFT$117,300$5,865$123,165

Board Members and Trustees

NameTitle
Fr Michael Garanzini SJCo-President
Dr Thayne McCullohDirector
Fr Daniel Hendrickson SJDirector
Fr Peter Balleis SJTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$418,168
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$418,168
Change in Net Assets
$5,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,336
Other Expenses$93,767
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,145--$187,145
Current Officers, Directors, Trustees, and Key Employees$123,165--$123,165
Information Technology$39,618--$39,618
Travel-$30,083-$30,083
Office Expenses-$20,531-$20,531
Payroll Taxes$9,026--$9,026
Fees for Services Other$3,542--$3,542
All Other Expenses-$-7-$-7
Total Functional Expenses$362,496$50,607$0$413,103
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees with broad authority to act on behalf of the governing board.

Form 990, Part VI, Section B, Line 11B

The Form 990 goes through two levels of review (Financial Controller and then to the COO/CFO) before being presented to the Finance & Operations Sub-Committee for a final review. The Form 990 is then presented to the US Board for Approval.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed at the November board meeting. All board members and those employed by the organization are covered by the policy. The board chair makes the determination whether there is a conflict. If a conflict of interest is determined, the conflicted individual shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.

Form 990, Part VI, Section B, Line 15

Officer compensation is based on market value comparisons for similar positions and consulting with human resources for similar positions. Compensation amounts are benchmarked against both Corporate and Non-Profit organization data and approved by the Executive President.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies and statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Jesuit Worlwide Learning - Higher Education at the Margins USA
EIN
46-2795989
Phone
5712396097
Address
502 E Boone Ave MSC Box 2461, Spokane, WA 99258

Signing Officer

Name
Armando Borja
Title
COO
Phone
5712396097
Signed
2025-11-25

Organization Details

Formed
2013
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
0
Raw XML Appendix363 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
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IRS990/BooksInCareOfDetail/PhoneNum05712396097
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IRS990/Desc0Providing higher education to people at the margins of our society, JWL has enabled over 12,000 students to access higher education. JWL did not directly send money to any community learning center from the USA entity. Nonetheless, the student support from JWL has been maintained through access to university libraries and online learning faculty, payment of transcription fees in the USA, and other activities.
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IRS990/Form990PartVIISectionAGrp/PersonNm2Fr Peter Balleis SJ
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer/Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02117526
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Course Creation - Online course material
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09139
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09139
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02117526
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0JWL provides higher education at refugee camps in Kenya, Malawi and Iraq as well as in remote locations in war affected countries such as Afghanistan. JWL has publicized its racially nondiscriminatory policy on their Jesuit Worldwide Learning - Higher Education at the Margins website and it is reviewed annually.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with broad authority to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 goes through two levels of review (Financial Controller and then to the COO/CFO) before being presented to the Finance & Operations Sub-Committee for a final review. The Form 990 is then presented to the US Board for Approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest policy is reviewed at the November board meeting. All board members and those employed by the organization are covered by the policy. The board chair makes the determination whether there is a conflict. If a conflict of interest is determined, the conflicted individual shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Officer compensation is based on market value comparisons for similar positions and consulting with human resources for similar positions. Compensation amounts are benchmarked against both Corporate and Non-Profit organization data and approved by the Executive President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its governing documents, policies and statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02163188
IRS990/TotalAssetsEOYAmt02184848
IRS990/TotalAssetsGrp/BOYAmt02163188
IRS990/TotalAssetsGrp/EOYAmt02184848
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0418168
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050607
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0362496
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413103
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056371
IRS990/TotalLiabilitiesEOYAmt072966
IRS990/TotalLiabilitiesGrp/BOYAmt056371
IRS990/TotalLiabilitiesGrp/EOYAmt072966
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02106817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02111882
IRS990/TotalOtherCompensationAmt05865
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0362496
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0117300
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0418168
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02163188
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02184848
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt030083
IRS990/TravelGrp/TotalAmt030083
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0502 E Boone Ave MSC Box 2461
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099258
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.jwl.org
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0First Time Abate (FTA).
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Armando Borja
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COO
ReturnHeader/BusinessOfficerGrp/PhoneNum05712396097
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JESUIT WORLWIDE LEARNING - HIGHER EDUCATION AT THE MARGINS USA
ReturnHeader/Filer/BusinessNameControlTxt0JESU
ReturnHeader/Filer/EIN0462795989
ReturnHeader/Filer/PhoneNum05712396097
ReturnHeader/Filer/USAddress/AddressLine1Txt0502 E Boone Ave MSC Box 2461
ReturnHeader/Filer/USAddress/CityNm0Spokane
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099258
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-11-25T21:39:24-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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