Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 29.5% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Balance Sheet
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
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,184,848
- Liabilities
- $72,966
- Net assets
- $2,111,882
- Revenue
- $418,168
- Expenses
- $413,103
- Net income
- $5,065
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 and 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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Armando Borja | Managing Director Chief Operations Officer | FT | $117,300 | $5,865 | $123,165 |
Board Members and Trustees
| Name | Title |
|---|---|
| Fr Michael Garanzini SJ | Co-President |
| Dr Thayne McCulloh | Director |
| Fr Daniel Hendrickson SJ | Director |
| Fr Peter Balleis SJ | Treasurer/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 Item | Amount |
|---|---|
| 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 Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 Item | Amount |
|---|---|
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 56371 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 72966 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 31636 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 54363 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | JWL brings higher education to those at the margins of our society around the world. |
| IRS990/AllOtherContributionsAmt | 0 | 418168 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | -7 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | -7 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Armando Borja |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5712396097 |
| IRS990/BooksInCareOfDetail/U |