Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
EIN 54-6002462 • 501(c)3 • Waynesboro, VA
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Liabilities / Revenue
29th percentile
Higher debt load relative to revenue than 29% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 3.9% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Assets
Up$4,445,258
Up $637,993 (+17%) from 2023
Liabilities
Up$10,248
Up $3,397 (+50%) from 2023
Net Assets
Up$4,435,010
Up $634,596 (+17%) from 2023
Revenue
Up$1,078,305
Up $514,263 (+91%) from 2023
Expenses
Up$395,305
Up $105,714 (+37%) from 2023
Net Income
Up$683,000
Up $408,549 (+149%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,874,441 | $2,412,030 | ▲ $537,589 |
| Investments in Publicly Traded Securities | $407,960 | $507,570 | ▲ $99,610 |
| Inventories for Sale or Use | $420,464 | $414,375 | ▼ $6,089 |
| Cash and Non-Interest-Bearing Accounts | $70,153 | $42,388 | ▼ $27,765 |
| Savings and Temporary Cash Investments | - | $30,079 | - |
| Accounts Receivable | $1,588 | $6,157 | ▲ $4,569 |
| Total Assets | $3,807,265 | $4,445,258 | ▲ $637,993 |
| Other Assets Total | $1,032,659 | $1,032,659 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $5,587 | $8,494 | ▲ $2,907 |
| Other Liabilities | $1,264 | $1,754 | ▲ $490 |
| Total Liabilities | $6,851 | $10,248 | ▲ $3,397 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,352,123 | $2,986,719 | ▲ $634,596 |
| Net Assets With Donor Restrictions | $1,448,291 | $1,448,291 | → $0 |
| Total Net Assets Fund Balance | $3,800,414 | $4,435,010 | ▲ $634,596 |
| Total Liabilities and Net Assets / Fund Balance | $3,807,265 | $4,445,258 | ▲ $637,993 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,714,791 | $150,025 | $1,864,816 |
| Land | $697,239 | - | $697,239 |
| Equipment | - | $6,189 | $6,189 |
| Other Land Buildings | - | $767 | $767 |
| Other Assets Org | $5,970 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $115,597 | - | ▲ $2,183 | - | $117,780 |
| 2023 | $124,522 | - | ▼ $8,925 | - | $115,597 |
| 2022 | $126,385 | - | ▼ $1,863 | - | $124,522 |
| 2021 | $123,345 | - | ▲ $3,040 | - | $126,385 |
| 2020 | - | $122,845 | ▲ $500 | - | $123,345 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Adrianne Boyer | Treasurer | FT | $42,000 | $42,000 |
| Name | Title |
|---|---|
| Matthew Presti | Board Chairm |
| Richard a Dulaney | President |
| Margaret Ruhe | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Securities Miscellaneous | 2 | $78,574 |
| Total Noncash Contributions | 2 | $78,574 |
| Line Item | Amount |
|---|---|
| Other Expenses | $233,238 |
| Salaries, Compensation, and Employee Benefits | $162,067 |
| Total Fundraising Expense | $9,200 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $126,096 | $15,000 | $9,200 | $150,296 |
| Office Expenses | $62,316 | $3,043 | - | $65,359 |
| Occupancy | $34,726 | $13 | - | $34,739 |
| Depreciation Depletion | $33,324 | - | - | $33,324 |
| Insurance | $23,367 | $1,784 | - | $25,151 |
| Fees for Services Accounting | - | $17,391 | - | $17,391 |
| Advertising | $13,210 | - | - | $13,210 |
| Fees for Services Other | $11,877 | - | - | $11,877 |
| Payroll Taxes | $8,240 | $3,531 | - | $11,771 |
| Conferences and Meetings | $9,542 | - | - | $9,542 |
| Information Technology | $1,913 | $1,914 | - | $3,827 |
| Other Expenses | $1,520 | $1,631 | - | $1,520 |
| Fees for Services Legal | - | $1,500 | - | $1,500 |
| All Other Expenses | $1 | $160 | - | $161 |
| Interest | $158 | - | - | $158 |
| Total Functional Expenses | $340,138 | $45,967 | $9,200 | $395,305 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Security Deposits | $1,000 |
| Sales Tax Payable | $679 |
| Gift Card Outstanding | $75 |
“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 president/ceo, and there are only three other employees.”
“Governing documents are made available by written request to the office of the president.”
“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 university provides a unique education and curriculum on the study of universal law, natural science and the living philosophy of dr. Walter and lao russell, extended from the original conception of the twilight club, which focused on the character building of humanity overall. The curriculum consists of home study courses, books and booklets, classes, conferences, guest speakers, museum tours, and other events. The university sells each year approximately 300 home study courses, fulfills 6,000 orders for books and booklets resulting in shipments of more than 10,000 books. The university receives phone calls and written correspondence from approximately 1,000 persons interested in learning more about the curriculum and its offerings. The university maintains a website which receives approximately 150,000 visitors from 150 countries or territories yearly.”
“The collection includes works of walter russell demonstrating scientific principles of energy and magnetism as well as sculptures and portrait busts. At age 56 he turned to sculpture and fashioned portrait busts of thomas edison, mark twain, general macarthur, john philip sousa, ossip gabrilowitsch, charles goodyear, george gershwin and others. He rose to top rank as a sculptor. He won the commissions for the mark twain memorial (1934) and for president franklin d. Roosevelt's four freedoms monument (1943). Russell copyrighted a spiral shaped periodic chart of the elements in 1926.”
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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8494 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1588 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6157 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 13210 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 13210 |
| IRS990/AllOtherContributionsAmt | 0 | 143249 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 160 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 161 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MICHAELA PRESTI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5737291073 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7312 W HWY 32 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SALEM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 65560 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 70153 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 42388 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 9542 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 9542 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 58118 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 143249 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 775613 |
| IRS990/CYOtherExpensesAmt | 0 | 233238 |
| IRS990/CYOtherRevenueAmt | 0 | 76681 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 82762 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 683000 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 162067 |
| IRS990/CYTotalExpensesAmt | 0 | 395305 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9200 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1078305 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 33324 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 33324 |
| IRS990/Desc | 0 | THE UNIVERSITY PROVIDES A UNIQUE EDUCATION AND CURRICULUM ON THE STUDY OF UNIVERSAL LAW, NATURAL SCIENCE AND THE LIVING PHILOSOPHY OF DR. WALTER AND LAO RUSSELL, EXTENDED FROM THE ORIGINAL CONCEPTION OF THE TWILIGHT CLUB, WHICH FOCUSED ON THE CHARACTER BUILDING OF HUMANITY OVERALL. THE CURRICULUM CONSISTS OF HOME STUDY COURSES, BOOKS AND BOOKLETS, CLASSES, CONFERENCES, GUEST SPEAKERS, MUSEUM TOURS, AND OTHER EVENTS. THE UNIVERSITY SELLS EACH YEAR APPROXIMATELY 300 HOME STUDY COURSES, FULFILLS 6,000 ORDERS FOR BOOKS AND BOOKLETS RESULTING IN SHIPMENTS OF MORE THAN 10,000 BOOKS. THE UNIVERSITY RECEIVES PHONE CALLS AND WRITTEN CORRESPONDENCE FROM APPROXIMATELY 1,000 PERSONS INTERESTED IN LEARNING MORE ABOUT THE CURRICULUM AND ITS OFFERINGS. THE UNIVERSITY MAINTAINS A WEBSITE WHICH RECEIVES APPROXIMATELY 150,000 VISITORS FROM 150 COUNTRIES OR TERRITORIES YEARLY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1448291 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1448291 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 340138 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17391 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17391 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1500 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1500 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 11877 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 11877 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ADRIANNE BOYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICHARD A DULANEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MATTHEW PRESTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARGARET RUHE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 42000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD CHAIRM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1948 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | 743900 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/GrossRentsGrp/RealAmt | 0 | 37070 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 138411 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | false |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2569011 |
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| IRS990/MinutesOfCommitteesInd | 0 | true |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -48404 |
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| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 13 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1032659 |
| IRS990/OtherExpensesGrp/Desc | 0 | TAXES & LICENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | MUSEUM & ART EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | ART PRINT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1631 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9542 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4306 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1520 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4306 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1631 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1520 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1264 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1754 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 9200 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 15000 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 126096 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 150296 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3531 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 8240 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11771 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | RICHARD A DULANEY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | HOME STUDY COURSES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REGISTRATION - WORKSHOPS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | REGISTRATION - HOMECOMING |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | ADMISSIONS/TOURS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 65591 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10050 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 5850 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1271 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 5850 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1271 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 150025 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1864816 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/CollUsedScholarlyRsrchInd | 0 | X |
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| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 117780 |
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| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 115597 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -8925 |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 6189 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 15157 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 5970 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ARTWORK COLLECTION |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | EXHIBITION RIGHTS/ ART COLLECTION |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | MOLDS & SCULPTURES |
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| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 767 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 679 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 75 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SALES TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | GIFT CARD OUTSTANDING |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE COLLECTION INCLUDES WORKS OF WALTER RUSSELL DEMONSTRATING SCIENTIFIC PRINCIPLES OF ENERGY AND MAGNETISM AS WELL AS SCULPTURES AND PORTRAIT BUSTS. AT AGE 56 HE TURNED TO SCULPTURE AND FASHIONED PORTRAIT BUSTS OF THOMAS EDISON, MARK TWAIN, GENERAL MACARTHUR, JOHN PHILIP SOUSA, OSSIP GABRILOWITSCH, CHARLES GOODYEAR, GEORGE GERSHWIN AND OTHERS. HE ROSE TO TOP RANK AS A SCULPTOR. HE WON THE COMMISSIONS FOR THE MARK TWAIN MEMORIAL (1934) AND FOR PRESIDENT FRANKLIN D. ROOSEVELT'S FOUR FREEDOMS MONUMENT (1943). RUSSELL COPYRIGHTED A SPIRAL SHAPED PERIODIC CHART OF THE ELEMENTS IN 1926. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART III, LINE 4 |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1032659 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1754 |
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| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
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| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
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| 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 ON ITS INTERNET WEB PAGES AND ALSO IS DESCRIBED IN EDUCATIONAL MATERIALS PROVIDED TO STUDENTS 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 |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/SecuritiesMiscellaneousGrp/ContributionCnt | 0 | 2 |
| IRS990ScheduleM/SecuritiesMiscellaneousGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/SecuritiesMiscellaneousGrp/NoncashContributionsRptF990Amt | 0 | 78574 |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE UNIVERSITY PROVIDES A UNIQUE EDUCATION AND CURRICULUM ON THE STUDY OF UNIVERSAL LAW, NATURAL SCIENCE AND THE LIVING PHILOSOPHY OF DR. WALTER AND LAO RUSSELL, EXTENDED FROM THE ORIGINAL CONCEPTION OF THE TWILIGHT CLUB, WHICH FOCUSED ON THE CHARACTER BUILDING OF HUMANITY OVERALL. THE CURRICULUM CONSISTS OF HOME STUDY COURSES, BOOKS AND BOOKLETS, CLASSES, CONFERENCES, GUEST SPEAKERS, MUSEUM TOURS, AND OTHER EVENTS. THE UNIVERSITY SELLS EACH YEAR APPROXIMATELY 300 HOME STUDY COURSES, FULFILLS 6,000 ORDERS FOR BOOKS AND BOOKLETS RESULTING IN SHIPMENTS OF MORE THAN 10,000 BOOKS. THE UNIVERSITY RECEIVES PHONE CALLS AND WRITTEN CORRESPONDENCE FROM APPROXIMATELY 1,000 PERSONS INTERESTED IN LEARNING MORE ABOUT THE CURRICULUM AND ITS OFFERINGS. THE UNIVERSITY MAINTAINS A WEBSITE WHICH RECEIVES APPROXIMATELY 150,000 VISITORS FROM 150 COUNTRIES OR TERRITORIES YEARLY. |
| 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 PRESIDENT/CEO, AND THERE ARE ONLY THREE OTHER EMPLOYEES. |
| 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 |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 10248 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
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