Civic Intelligence

University of Science & Philosophy

990 • Fiscal year 2013 • EIN 54-6002462

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 11, 2014

PO Box 52022980-0384

(800) 882-5683

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

100th percentile

394%

Higher net margin than 100% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$62,598

Higher top officer pay than 56% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

53rd percentile

3.1%

Faster asset growth than 53% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

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.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $4,283,770Liabilities 2011: $2,676Net Assets 2011: $4,281,0942011Assets 2012: $4,231,604Liabilities 2012: $1,147Net Assets 2012: $4,230,4572012Assets 2013: $4,362,795Liabilities 2013: $19,846Net Assets 2013: $4,342,9492013Assets 2014: $4,337,443Liabilities 2014: $993Net Assets 2014: $4,336,4502014Assets 2015: $4,154,351Liabilities 2015: $774Net Assets 2015: $4,153,5772015Assets 2016: $4,084,226Liabilities 2016: $961Net Assets 2016: $4,083,2652016Assets 2017: $4,157,946Liabilities 2017: $101,599Net Assets 2017: $4,056,3472017Assets 2018: $4,088,800Liabilities 2018: $175,740Net Assets 2018: $3,913,0602018Assets 2019: $4,015,448Liabilities 2019: $176,377Net Assets 2019: $3,839,0712019Assets 2020: $3,700,566Liabilities 2020: $246,527Net Assets 2020: $3,454,0392020Assets 2021: $3,705,364Liabilities 2021: $1,336Net Assets 2021: $3,704,0282021Assets 2022: $3,578,456Liabilities 2022: $1,063Net Assets 2022: $3,577,3932022Assets 2023: $3,807,265Liabilities 2023: $6,851Net Assets 2023: $3,800,4142023Assets 2024: $4,445,258Liabilities 2024: $10,248Net Assets 2024: $4,435,0102024

Highlighted filing

2013

Assets$4,362,795
Liabilities$19,846
Net Assets$4,342,949

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2011: $196,1652011Expenses 2012: $198,4242012Revenue 2013: -$68,353Expenses 2013: $201,028Net Income 2013: -$269,3812013Revenue 2014: $148,614Expenses 2014: $198,519Net Income 2014: -$49,9052014Revenue 2015: $147,202Expenses 2015: $201,020Net Income 2015: -$53,8182015Revenue 2016: $53,522Expenses 2016: $204,300Net Income 2016: -$150,7782016Revenue 2017: -$1,176Expenses 2017: $264,381Net Income 2017: -$265,5572017Revenue 2018: -$123,760Expenses 2018: $256,350Net Income 2018: -$380,1102018Revenue 2019: $220,789Expenses 2019: $305,868Net Income 2019: -$85,0792019Revenue 2020: -$177,314Expenses 2020: $363,349Net Income 2020: -$540,6632020Revenue 2021: $538,487Expenses 2021: $328,327Net Income 2021: $210,1602021Revenue 2022: $260,974Expenses 2022: $285,490Net Income 2022: -$24,5162022Revenue 2023: $564,042Expenses 2023: $289,591Net Income 2023: $274,4512023Revenue 2024: $1,078,305Expenses 2024: $395,305Net Income 2024: $683,0002024

Highlighted filing

2013

Revenue-$68,353
Expenses$201,028
Net Income-$269,381
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 11, 2014
Return Version
2013v3.1
Gross Receipts
$227,455
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael P HudakPresidentFT$62,598$62,598

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,151
Program Service Revenue
$15,950
Investment Income
$-157,006
Other Revenue
$70,552
All Other Contributions
$2,151
Change in Net Assets
$-269,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 11B

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 15B

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.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available by written request to the office of the president.

Filing and Contact Details

Filer

EIN
54-6002462
Phone
8008825683

Signing Officer

Name
Michael P Hudak
Title
President
Phone
8008825683
Signed
2014-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael P Hudak
Formed
1948
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
6
Employees
2

Preparer

Preparer
David C Warren
Phone
5403752883
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Page 2, Part III, Line 4A

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.

Raw XML Appendix388 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01147
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt019846
IRS990/AccountsReceivableGrp/BOYAmt011990
IRS990/AccountsReceivableGrp/EOYAmt07339
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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/ProgramServicesAmt0480
IRS990/AdvertisingGrp/TotalAmt0480
IRS990/AllOtherContributionsAmt02151
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0872
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01572
IRS990/AllOtherExpensesGrp/TotalAmt02444
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL P HUDAK
IRS990/BooksInCareOfDetail/PhoneNum03306505577
IRS990/BooksInCareOfDetail/USAddress/AddressLine102022-A HIDDEN LAKE DRIVE
IRS990/BooksInCareOfDetail/USAddress/City0STOW
IRS990/BooksInCareOfDetail/USAddress/State0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCode044224
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0200
IRS990/CashNonInterestBearingGrp/EOYAmt0200
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0true
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt031299
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt031299
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt062598
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt016813
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02151
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-157006
IRS990/CYOtherExpensesAmt099965
IRS990/CYOtherRevenueAmt070552
IRS990/CYProgramServiceRevenueAmt015950
IRS990/CYRevenuesLessExpensesAmt0-269381
IRS990/CYSalariesCompEmpBnftPaidAmt0101063
IRS990/CYTotalExpensesAmt0201028
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0-68353
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01678
IRS990/DepreciationDepletionGrp/TotalAmt01678
IRS990/Desc0THE 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0122763
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06233
IRS990/FeesForServicesAccountingGrp/TotalAmt06233
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01305
IRS990/FeesForServicesLegalGrp/TotalAmt01305
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt02881
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02881
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL P HUDAK
IRS990/Form990PartVIISectionAGrp/PersonNm1JOSEPH B YOUNT III
IRS990/Form990PartVIISectionAGrp/PersonNm2TIMOTHY A BINDER
IRS990/Form990PartVIISectionAGrp/PersonNm3TYLER M MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm4YASUHIKO G KIMURA
IRS990/Form990PartVIISectionAGrp/PersonNm5JIM HAYNES ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm6WILLIAM C CRANWELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt062598
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIRM
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01948
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-165587
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0103090
IRS990/GrossReceiptsAmt0227455
IRS990/GrossRentsGrp/RealAmt031200
IRS990/GrossSalesOfInventoryAmt066483
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01551
IRS990/InformationTechnologyGrp/ProgramServicesAmt014431
IRS990/InformationTechnologyGrp/TotalAmt015982
IRS990/InsuranceGrp/ManagementAndGeneralAmt015430
IRS990/InsuranceGrp/ProgramServicesAmt0498
IRS990/InsuranceGrp/TotalAmt015928
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0158365
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0201004
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt08581
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08581
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0555272
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0654202
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09304
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02294508
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02293467
IRS990/LandBldgEquipCostOrOtherBssAmt02302771
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0268677
IRS990/LessRentalExpensesGrp/RealAmt010318
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04230457
IRS990/NetAssetsOrFundBalancesEOYAmt04342949
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-165587
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-165587
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt049670
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt049670
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt020882
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt020882
IRS990/NetUnrlzdGainsLossesInvstAmt0381873
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt022848
IRS990/OccupancyGrp/TotalAmt022848
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0835
IRS990/OfficeExpensesGrp/ProgramServicesAmt09303
IRS990/OfficeExpensesGrp/TotalAmt010138
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01042322
IRS990/OtherAssetsTotalGrp/EOYAmt01042324
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03666
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03666
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07332
IRS990/OtherExpensesGrp/Desc0TELEPHONE & COMPUTER
IRS990/OtherExpensesGrp/Desc1TAXES & LICENSES
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES/ BANK CH
IRS990/OtherExpensesGrp/Desc3VEHICLE EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04176
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18004
IRS990/OtherExpensesGrp/ProgramServicesAmt04175
IRS990/OtherExpensesGrp/ProgramServicesAmt12769
IRS990/OtherExpensesGrp/ProgramServicesAmt2924
IRS990/OtherExpensesGrp/TotalAmt08351
IRS990/OtherExpensesGrp/TotalAmt18004
IRS990/OtherExpensesGrp/TotalAmt22769
IRS990/OtherExpensesGrp/TotalAmt3924
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt024422
IRS990/OtherSalariesAndWagesGrp/TotalAmt024422
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02013
IRS990/PayrollTaxesGrp/ProgramServicesAmt04698
IRS990/PayrollTaxesGrp/TotalAmt06711
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0224
IRS990/PrincipalOfficerNm0MICHAEL P HUDAK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HOME STUDY COURSES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015950
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01061
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-144287
IRS990/PYOtherExpensesAmt098021
IRS990/PYOtherRevenueAmt066452
IRS990/PYProgramServiceRevenueAmt013918
IRS990/PYRevenuesLessExpensesAmt0-261280
IRS990/PYSalariesCompEmpBnftPaidAmt0100403
IRS990/PYTotalExpensesAmt0198424
IRS990/PYTotalRevenueAmt0-62856
IRS990/ReconcilationRevenueExpnssAmt0-269381
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt020882
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0168947
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0164035
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01639258
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01639258
IRS990ScheduleD/EquipmentGrp/BookValueAmt02542
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03647
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06189
IRS990ScheduleD/LandGrp/BookValueAmt0510824
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0510824
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0140843
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04890
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0145733
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01011532
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt115157
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt29665
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt35970
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ARTWORK COLLECTION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1EXHIBITION RIGHTS/ ART COLLECTION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESTRICTED CASH - TEMPLE OF LIGHT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3MOLDS & SCULPTURES
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0767
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0767
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02293467
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01042324
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE UNIVERSITY'S NONDISCRIMINATION POLICY IS PUBLICIZED DURING THE REGISTRATION PERIOD WITHIN THE WRITTEN REGISTRATION MATERIALS AND THROUGH COMMUNICATION WITH INDIVIDUAL APPLICANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1OVER 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/ExplanationTxt2THE 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/ExplanationTxt3ANY 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/ExplanationTxt4COMPENSATION 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/ExplanationTxt5ALL 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/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE BY WRITTEN REQUEST TO THE OFFICE OF THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt09663
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt09665
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04231604
IRS990/TotalAssetsEOYAmt04362795
IRS990/TotalAssetsGrp/BOYAmt04231604
IRS990/TotalAssetsGrp/EOYAmt04362795
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02151
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0122763
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201028
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01147
IRS990/TotalLiabilitiesEOYAmt019846
IRS990/TotalLiabilitiesGrp/BOYAmt01147
IRS990/TotalLiabilitiesGrp/EOYAmt019846
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04230457
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04342949
IRS990/TotalProgramServiceExpensesAmt0122763
IRS990/TotalProgramServiceRevenueAmt015950
IRS990/TotalReportableCompFromOrgAmt062598
IRS990/TotalRevenueGrp/ExclusionAmt020882
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-91386
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-68353
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04231604
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04362795
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04220794
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04333284
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 520
IRS990/USAddress/City0WAYNESBORO
IRS990/USAddress/State0VA
IRS990/USAddress/ZIPCode0229800384
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.PHILOSOPHY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL P HUDAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08008825683
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10UNIVERSITY OF SCIENCE & PHILOSOPHY
ReturnHeader/Filer/BusinessNameControlTxt0UNIV
ReturnHeader/Filer/EIN0546002462
ReturnHeader/Filer/PhoneNum08008825683
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 520
ReturnHeader/Filer/USAddress/City0WAYNESBORO
ReturnHeader/Filer/USAddress/State0VA
ReturnHeader/Filer/USAddress/ZIPCode0229800384
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541593990
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WARREN AND KOSS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1019 NORTH BROAD STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0241533735
ReturnHeader/PreparerPersonGrp/PhoneNum05403752883
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID C WARREN
ReturnHeader/ReturnTs02014-08-12T16:33:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$0.01$4.44$1.08$0.40$0.68
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.01$3.80$0.56$0.29$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$0.00$3.58$0.26$0.29$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$0.00$3.70$0.54$0.33$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.25$3.45$0.18$0.36$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.18$3.84$0.22$0.31$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.18$3.91$0.12$0.26$0.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.10$4.06$0.00$0.26$0.27
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.00$4.08$0.05$0.20$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.00$4.15$0.15$0.20$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.34$0.00$4.34$0.15$0.20$0.05
2013Detailed filing. Detailed filing data is available for this year.$4.36$0.02$4.34$0.07$0.20$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.00$4.23$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.00$4.28$0.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits