Liabilities / Assets
20th percentile
Higher debt load relative to assets than 20% of similar nonprofits.
990 • Fiscal year 2013 • EIN 54-6002462
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
20th percentile
Higher debt load relative to assets than 20% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
100th percentile
Higher net margin than 100% of similar nonprofits.
Top Officer Pay
56th percentile
Higher top officer pay than 56% of similar nonprofits.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$4,362,795
Up $131,191 (+3.1%) from 2012
Net Assets
Up$4,342,949
Up $112,492 (+2.7%) from 2012
Liabilities
Up$19,846
Up $18,699 (+1630%) from 2012
Revenue
-$68,353
No earlier filing loaded for comparison.
Expenses
Up$201,028
Up $2,604 (+1.3%) from 2012
Net Income
-$269,381
No earlier filing loaded for comparison.
The purpose of the corporation is to publish, teach and otherwise promote the scientific and philosophical concepts of walter and lao russell, and other members of the twilight club, which included herbert spencer, edwin markham, and alexis carrell.
The purpose of the corporation is to teach, publish and otherwise promote the scientific and philosophical theories of walter russell and other members of the twilight club, which included herbert spencer, edwin markham, and alexis carrell.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,294,508 | $2,293,467 | ▼ $1,041 |
| Investments in Publicly Traded Securities | $555,272 | $654,202 | ▲ $98,930 |
| Inventories for Sale or Use | $158,365 | $201,004 | ▲ $42,639 |
| Savings and Temporary Cash Investments | $168,947 | $164,035 | ▼ $4,912 |
| Accounts Receivable | $11,990 | $7,339 | ▼ $4,651 |
| Prepaid Expenses and Deferred Charges | - | $224 | - |
| Cash and Non-Interest-Bearing Accounts | $200 | $200 | → $0 |
| Total Assets | $4,231,604 | $4,362,795 | ▲ $131,191 |
| Other Assets Total | $1,042,322 | $1,042,324 | ▲ $2 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,147 | $19,846 | ▲ $18,699 |
| Total Liabilities | $1,147 | $19,846 | ▲ $18,699 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,220,794 | $4,333,284 | ▲ $112,490 |
| Temporarily Rstr Net Assets | $9,663 | $9,665 | ▲ $2 |
| Total Net Assets Fund Balance | $4,230,457 | $4,342,949 | ▲ $112,492 |
| Total Liabilities and Net Assets / Fund Balance | $4,231,604 | $4,362,795 | ▲ $131,191 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,639,258 | - | $1,639,258 |
| Land | $510,824 | - | $510,824 |
| Leasehold Improvements | $140,843 | $4,890 | $145,733 |
| Equipment | $2,542 | $3,647 | $6,189 |
| Other Land Buildings | - | $767 | $767 |
| Other Assets Org | $5,970 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael P Hudak | President | FT | $62,598 | $62,598 |
| Name | Title |
|---|---|
| Joseph B Yount Iii | Board Chairm |
| Jim Haynes Esq | - |
| William C Cranwell | - |
| Yasuhiko G Kimura | - |
| Tyler M Moore | Secretary |
| Timothy a Binder | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $101,063 |
| Other Expenses | $99,965 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $31,299 | $31,299 | - | $62,598 |
| Other Salaries and Wages | $24,422 | - | - | $24,422 |
| Occupancy | $22,848 | - | - | $22,848 |
| Information Technology | $14,431 | $1,551 | - | $15,982 |
| Insurance | $498 | $15,430 | - | $15,928 |
| Office Expenses | $9,303 | $835 | - | $10,138 |
| Other Employee Benefits | $3,666 | $3,666 | - | $7,332 |
| Payroll Taxes | $4,698 | $2,013 | - | $6,711 |
| Fees for Services Accounting | - | $6,233 | - | $6,233 |
| Fees for Service Investment Mgmnt Fees | - | $2,881 | - | $2,881 |
| All Other Expenses | $1,572 | $872 | - | $2,444 |
| Depreciation Depletion | $1,678 | - | - | $1,678 |
| Fees for Services Legal | - | $1,305 | - | $1,305 |
| Other Expenses | $924 | $8,004 | - | $924 |
| Advertising | $480 | - | - | $480 |
| Total Functional Expenses | $122,763 | $78,265 | $0 | $201,028 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The corporation's president and treasurer are provided with a copy of the form 990 prior to filing. The board members are provided with a copy of the return by mail for review prior to the first board meeting which follows the filing date.”
“Any conflicts of interest which might be identified are placed on the agenda for the annual board meeting and discussed as an item of business by the directors for appropriate resolution. To date, no conflicts of interest have been identified.”
“Compensation of the president is reviewed at the annual board meeting. Compensation is compared with salary survey information available from the nonprofit sector as reported by payscale.com or other sources. All compensation is reviewed and approved by the board of directors at the annual meeting.”
“All compensation is set by the board of directors after review. There is only one officer who is compensated, which is the ceo, and there is only one other employee.”
“Governing documents are made available by written request to the office of the president.”
“The purpose of the corporation is to teach, publish and otherwise promote the scientific and philosophical theories of walter russell and other members of the twilight club, which included herbert spencer, edwin markham, and alexis carrell.”
“Over the period of one year. The university also maintains a network of communication with other organzations devoted to similar purposes and has sent speakers to meet and communicate with them.”
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 | 1147 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19846 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 11990 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 7339 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PURPOSE OF THE CORPORATION IS TO TEACH, PUBLISH AND OTHERWISE PROMOTE THE SCIENTIFIC AND PHILOSOPHICAL THEORIES OF WALTER RUSSELL AND OTHER MEMBERS OF THE TWILIGHT CLUB, WHICH INCLUDED HERBERT SPENCER, EDWIN MARKHAM, AND ALEXIS CARRELL. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 480 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 480 |
| IRS990/AllOtherContributionsAmt | 0 | 2151 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 872 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1572 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2444 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MICHAEL P HUDAK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3306505577 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 2022-A HIDDEN LAKE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | STOW |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 44224 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 200 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 200 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 31299 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 31299 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 62598 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 16813 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2151 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -157006 |
| IRS990/CYOtherExpensesAmt | 0 | 99965 |
| IRS990/CYOtherRevenueAmt | 0 | 70552 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 15950 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -269381 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 101063 |
| IRS990/CYTotalExpensesAmt | 0 | 201028 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | -68353 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1678 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1678 |
| IRS990/Desc | 0 | THE UNIVERSITY PROVIDES AN EDUCATION IN THE TEACHINGS OF SCIENCE AND PHILOSOPHY OF THE TWILIGHT CLUB CONSISTING OF HOME STUDY COURSES, SEMINARS AND PUBLICATION OF BOOKS AND PERIODICALS RELATING TO THE STUDY OF UNIVERSAL LAW, NATURAL SCIENCE, AND THE LIVING PHILOSOPHY OF WALTER RUSSELL. THE UNIVERSITY SELLS EACH YEAR APPROXIMATELY 200 HOME STUDY COURSES, FULFILLS 1,000 ORDERS FOR BOOKS AND PERIODICALS RESULTING IN SHIPMENTS OF APPROXIMATELY 6,877 BOOKS, AND RECEIVES PHONE CALLS AND WRITTEN CORRESPONDENCE FROM APPROXIMATELY 1,000 PERSONS INTERESTED IN LEARNING MORE ABOUT THE UNIVERSITY AND ITS OFFERINGS. THE UNIVERSITY MAINTAINS A WEB SITE WHICH RECEIVES APPROXIMATELY 27,673 VISITORS FROM 150 COUNTRIES OR TERRITORIES. THE PAGES ON ITS SITE WERE VIEWED A TOTAL OF 63,210 TIMES OVER THE PERIOD OF ONE YEAR. THE UNIVERSITY ALSO MAINTAINS A NETWORK OF COMMUNICATION WITH OTHER ORGANZATIONS DEVOTED TO SIMILAR PURPOSES AND HAS SENT SPEAKERS TO MEET AND COMMUNICATE WITH THEM. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 122763 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6233 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6233 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1305 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1305 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 2881 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 2881 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL P HUDAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOSEPH B YOUNT III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TIMOTHY A BINDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TYLER M MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | YASUHIKO G KIMURA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JIM HAYNES ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WILLIAM C CRANWELL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 62598 |
| 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/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 | BOARD CHAIRM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1948 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -165587 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 103090 |
| IRS990/GrossReceiptsAmt | 0 | 227455 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 31200 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 66483 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1551 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 14431 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 15982 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 15430 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 498 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15928 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 158365 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 201004 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8581 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8581 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 555272 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 654202 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 9304 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2294508 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2293467 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2302771 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 268677 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 10318 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PURPOSE OF THE CORPORATION IS TO TEACH, PUBLISH AND OTHERWISE PROMOTE THE SCIENTIFIC AND PHILOSOPHICAL THEORIES OF WALTER RUSSELL AND OTHER MEMBERS OF THE TWILIGHT CLUB, WHICH INCLUDED HERBERT SPENCER, EDWIN MARKHAM, AND ALEXIS CARRELL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4230457 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4342949 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -165587 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -165587 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 49670 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 49670 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 20882 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 20882 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 381873 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 22848 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 22848 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 835 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 9303 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10138 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1042322 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1042324 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3666 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3666 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 7332 |
| IRS990/OtherExpensesGrp/Desc | 0 | TELEPHONE & COMPUTER |
| IRS990/OtherExpensesGrp/Desc | 1 | TAXES & LICENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | CREDIT CARD FEES/ BANK CH |
| IRS990/OtherExpensesGrp/Desc | 3 | VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4176 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 8004 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4175 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2769 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 924 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8351 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8004 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2769 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 924 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 24422 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 24422 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2013 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4698 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6711 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 224 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL P HUDAK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | HOME STUDY COURSES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 15950 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1061 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -144287 |
| IRS990/PYOtherExpensesAmt | 0 | 98021 |
| IRS990/PYOtherRevenueAmt | 0 | 66452 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 13918 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -261280 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 100403 |
| IRS990/PYTotalExpensesAmt | 0 | 198424 |
| IRS990/PYTotalRevenueAmt | 0 | -62856 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -269381 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 20882 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 168947 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 164035 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1639258 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1639258 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2542 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3647 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 6189 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 510824 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 510824 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 140843 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 4890 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 145733 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1011532 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 15157 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 9665 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 5970 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ARTWORK COLLECTION |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | EXHIBITION RIGHTS/ ART COLLECTION |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | RESTRICTED CASH - TEMPLE OF LIGHT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | MOLDS & SCULPTURES |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 767 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 767 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2293467 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1042324 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE UNIVERSITY'S NONDISCRIMINATION POLICY IS PUBLICIZED DURING THE REGISTRATION PERIOD WITHIN THE WRITTEN REGISTRATION MATERIALS AND THROUGH COMMUNICATION WITH INDIVIDUAL APPLICANTS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PURPOSE OF THE CORPORATION IS TO TEACH, PUBLISH AND OTHERWISE PROMOTE THE SCIENTIFIC AND PHILOSOPHICAL THEORIES OF WALTER RUSSELL AND OTHER MEMBERS OF THE TWILIGHT CLUB, WHICH INCLUDED HERBERT SPENCER, EDWIN MARKHAM, AND ALEXIS CARRELL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OVER THE PERIOD OF ONE YEAR. THE UNIVERSITY ALSO MAINTAINS A NETWORK OF COMMUNICATION WITH OTHER ORGANZATIONS DEVOTED TO SIMILAR PURPOSES AND HAS SENT SPEAKERS TO MEET AND COMMUNICATE WITH THEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CORPORATION'S PRESIDENT AND TREASURER ARE PROVIDED WITH A COPY OF THE FORM 990 PRIOR TO FILING. THE BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE RETURN BY MAIL FOR REVIEW PRIOR TO THE FIRST BOARD MEETING WHICH FOLLOWS THE FILING DATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANY CONFLICTS OF INTEREST WHICH MIGHT BE IDENTIFIED ARE PLACED ON THE AGENDA FOR THE ANNUAL BOARD MEETING AND DISCUSSED AS AN ITEM OF BUSINESS BY THE DIRECTORS FOR APPROPRIATE RESOLUTION. TO DATE, NO CONFLICTS OF INTEREST HAVE BEEN IDENTIFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION OF THE PRESIDENT IS REVIEWED AT THE ANNUAL BOARD MEETING. COMPENSATION IS COMPARED WITH SALARY SURVEY INFORMATION AVAILABLE FROM THE NONPROFIT SECTOR AS REPORTED BY PAYSCALE.COM OR OTHER SOURCES. ALL COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL COMPENSATION IS SET BY THE BOARD OF DIRECTORS AFTER REVIEW. THERE IS ONLY ONE OFFICER WHO IS COMPENSATED, WHICH IS THE CEO, AND THERE IS ONLY ONE OTHER EMPLOYEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS ARE MADE AVAILABLE BY WRITTEN REQUEST TO THE OFFICE OF THE PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| 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 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 9663 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 9665 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4231604 |
| IRS990/TotalAssetsEOYAmt | 0 | 4362795 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4231604 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4362795 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 2151 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 78265 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 122763 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 201028 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1147 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 19846 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1147 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 19846 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4230457 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4342949 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 122763 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 15950 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 62598 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 20882 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | -91386 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | -68353 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4231604 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4362795 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 4220794 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 4333284 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | PO BOX 520 |
| IRS990/USAddress/City | 0 | WAYNESBORO |
| IRS990/USAddress/State | 0 | VA |
| IRS990/USAddress/ZIPCode | 0 | 229800384 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.PHILOSOPHY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL P HUDAK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8008825683 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-08-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | UNIVERSITY OF SCIENCE & PHILOSOPHY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UNIV |
| ReturnHeader/Filer/EIN | 0 | 546002462 |
| ReturnHeader/Filer/PhoneNum | 0 | 8008825683 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 520 |
| ReturnHeader/Filer/USAddress/City | 0 | WAYNESBORO |
| ReturnHeader/Filer/USAddress/State | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 229800384 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 541593990 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | WARREN AND KOSS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 19 NORTH BROAD STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | SALEM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 241533735 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5403752883 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-08-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID C WARREN |
| ReturnHeader/ReturnTs | 0 | 2014-08-12T16:33:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
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