Civic Intelligence

The James C Wilbourn Washington and Lee University Endownment Trust

EIN 58-1975319 • 501(c)3 • Meridian, MS

Profile

To provide financial assistance for students attending the university.

PO Box 911Meridian, MS 39302

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

95th percentile

79%

Higher net margin than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

67th percentile

8.8%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$210,172

Up $17,037 (+8.8%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Up

$210,172

Up $17,037 (+8.8%) from 2021

Operations
Liabilities / Revenue62nd percentileNet Margin95th percentile

Revenue

Up

$21,577

Up $2,693 (+14%) from 2021

Expenses

Down

$4,540

Down $1,352 (-23%) from 2021

Net Income

Up

$17,037

Up $4,045 (+31%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$300K$200K$100K$0Assets 2011: $117,955Liabilities 2011: $02011Assets 2012: $122,591Liabilities 2012: $02012Assets 2013: $135,185Liabilities 2013: $0Net Assets 2013: $135,1852013Assets 2014: $140,221Liabilities 2014: $0Net Assets 2014: $140,2212014Assets 2015: $144,648Liabilities 2015: $0Net Assets 2015: $144,6482015Assets 2016: $149,856Liabilities 2016: $0Net Assets 2016: $149,8562016Assets 2017: $154,987Liabilities 2017: $0Net Assets 2017: $154,9872017Assets 2018: $160,426Liabilities 2018: $0Net Assets 2018: $160,4262018Assets 2019: $172,563Liabilities 2019: $0Net Assets 2019: $172,5632019Assets 2020: $180,143Liabilities 2020: $0Net Assets 2020: $180,1432020Assets 2021: $193,135Liabilities 2021: $0Net Assets 2021: $193,1352021Assets 2022: $210,172Liabilities 2022: $0Net Assets 2022: $210,1722022

Highlighted filing

2022

Assets$210,172
Liabilities$0
Net Assets$210,172
Open 2022 Filing

Operations Trend

Revenue Growth68th percentile

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

$30K$20K$10K$0Revenue 2011: $5,891Expenses 2011: $1,775Net Income 2011: $4,1162011Revenue 2012: $6,477Expenses 2012: $1,841Net Income 2012: $4,6362012Revenue 2013: $14,614Expenses 2013: $2,020Net Income 2013: $12,5942013Revenue 2014: $7,271Expenses 2014: $2,235Net Income 2014: $5,0362014Revenue 2015: $6,865Expenses 2015: $2,438Net Income 2015: $4,4272015Revenue 2016: $7,968Expenses 2016: $2,760Net Income 2016: $5,2082016Revenue 2017: $8,352Expenses 2017: $3,221Net Income 2017: $5,1312017Revenue 2018: $9,227Expenses 2018: $3,788Net Income 2018: $5,4392018Revenue 2019: $15,628Expenses 2019: $3,491Net Income 2019: $12,1372019Revenue 2020: $11,190Expenses 2020: $3,610Net Income 2020: $7,5802020Revenue 2021: $18,884Expenses 2021: $5,892Net Income 2021: $12,9922021Revenue 2022: $21,577Expenses 2022: $4,540Net Income 2022: $17,0372022

Highlighted filing

2022

Revenue$21,577
Expenses$4,540
Net Income$17,037
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$210,172
Liabilities
$0
Net assets
$210,172
Revenue
$21,577
Expenses
$4,540
Net income
$17,037
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.22$0.05$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$0.19$0.06$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.11$0.04$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$0.16$0.03$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.09$0.04$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.08$0.03$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.08$0.03$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.07$0.02$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.07$0.02$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.15$0.02$0.13
2012Summary only. Only limited summary data is available for this year.$1.23$0.00$0.06$0.02$0.05
2011Summary only. Only limited summary data is available for this year.$1.18$0.00$0.06$0.02$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 8, 2023
Return Version
2022v5.0
Gross Receipts
$50,318
Mission and Program Overview

Mission

To provide financial assistance for students attending the university.

Program Services

DescriptionGrantsExpenses
NO ACTIVITY FOR 2022. THE TRUST MAY GRANT A FULL FOUR YEAR SCHOLARSHIP TO THE UNIVERSITY THAT MEETS THE REQUIREMENTS OF THE TRUST AND UNIVERSITY.$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CITIZENS NATIONAL BANKTrustee-$0--
Filing and Contact Details

Filer

Filer Name
The James Wilbourn Washington and Lee
EIN
58-1975319
Phone
6014845221
Address
PO BOX 911, MERIDIAN, MS 39302

Signing Officer

Name
John David Barr
Title
Trust Officer
Phone
6014845311
Signed
2023-05-08
Discuss with paid preparer
Yes

Preparer

Firm
Swain Collins & Napp Pa
Address
2921 8TH STREET, MERIDIAN, MS 39301
Preparer
G Kelly Swain
Phone
6014838090
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: dividends. Amount: 13,251. Description: interest. Amount: 37. Total included on form 990-ez, line 4: 13,288.”

Raw XML Appendix150 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CITIZENS NATIONAL BANK
IRS990EZ/BooksInCareOfDetail/PhoneNum06014845221
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 911
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERIDIAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039302
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0193135
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0210172
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt028741
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt017037
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04540
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0193135
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0210172
IRS990EZ/GainOrLossFromSaleOfAssetsAmt08289
IRS990EZ/GrossReceiptsAmt050318
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt013288
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0193135
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0210172
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0193135
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0210172
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CITIZENS NATIONAL BANK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE FINANCIAL ASSISTANCE FOR STUDENTS ATTENDING THE UNIVERSITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0NO ACTIVITY FOR 2022. THE TRUST MAY GRANT A FULL FOUR YEAR SCHOLARSHIP TO THE UNIVERSITY THAT MEETS THE REQUIREMENTS OF THE TRUST AND UNIVERSITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SaleOfAssetsGrossAmt037030
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt04540
IRS990EZ/TotalRevenueAmt021577
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION HAS ESTABLISHED A CONTACT PERSON AT THE UNIVERSITY TO MONITOR THE NEEDS AND REQUESTS OF THE UNIVERSITY. THE ORGANIZATION AND THE UNIVERSITY HAVE PHONE CONFERENCES ON A QUARTERLY BASIS OR MORE OFTEN BASED ON THE NEEDS OF THE UNIVERSITY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION EXISTS TO PROVIDE FINANCIAL SUPPORT TO THE UNIVERSITY AND ITS STUDENTS. DUE TO THE LONG HISTORY WITH TRUSTEE AND THE CONSERVATIVE INVERSTMENT POLICY ADOPTED BY THE TRUSTEE AND THE UNIVERSITY, THERE ARE FEW DISCUSSIONS REGARDING THE INVESTMENT OF TRUST ASSETS. HOWEVER, THE ORGANIZATION RELIES ALMOST COMPLETELY ON THE UNIVERSITY IN THE AWARDING OF GRANTS TO FURTHER ITS EXEMPT PURPOSES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ORGANIZATION EXIST TO PROVIDE FINANCIAL SUPPORT TO THE UNIVERSITY. THIS IS THE ONLY ACTIVITY OF THE ORGANIZATION. THE GRANT MAKING ACTIVITY SUPPORTS THE EXEMPT PURPOSE OF THE UNIVERSITY WHICH IS THE EDUCATION OF ITS STUDENTS. THE UNIVERSITY DETERMINES WHETHER THE GRANTS WILL BE MADE TO THE UNIVERSITY IN GENERAL OR TO INDIVIDUAL STUDENTS. GRANTS ARE MADE TO STUDENTS WHO ARE MEMEBERS OF A CHARITABLE CLASS WHO BENEFIT BY THE SUPPORT OF THE ORGANIZATION BASED UPON A POLICY THAT IS OBJECTIVE AND NONDISCRIMINATORY IN THE SELECTION PROCESS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3THE ORGANIZATION PURPOSE IS TO PROVIDE FINANCIAL SUPPORT TO THE UNIVERSITY AND ITS STUDENTS. THE YEARLY COSTS INCURRED BY THE UNIVERSITY TO CARRY OUT ITS EXEMPT PURPOSE TO EDUCATE ITS STUDENTS IS INCREASING RAPIDLY. THE NEED FOR ADDITIONAL FUNDING REMAINS A CONSTANT BURDEN FOR THE UNIVERSITY THROUGH ITS FUND RAISING ACTIVITIES. BUT FOR THE ORGANIZATION'S SUPPORT THROUGH THE MAKING OF GRANTS, THE UNIVERSITY'S BURDEN WOULD BE MUCH GREATER AND THE NEED FOR THE UNIVERSITY'S FUND RAISING WOULD INCREASE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV SECTION D LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV SECTION D LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV SECTION E LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV SECTION E LINE 2B
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0540505977
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WASHINGTON AND LEE UNIVERSITY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDENDS. AMOUNT: 13,251. DESCRIPTION: INTEREST. AMOUNT: 37. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 13,288.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DAVID BARR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUST OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum06014845311
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE JAMES WILBOURN WASHINGTON AND LEE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UNIVERSITY ENDOWNMENT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0581975319
ReturnHeader/Filer/PhoneNum06014845221
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 911
ReturnHeader/Filer/USAddress/CityNm0MERIDIAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039302
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640854432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWAIN COLLINS & NAPP PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02921 8TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERIDIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039301
ReturnHeader/PreparerPersonGrp/PhoneNum06014838090
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0G KELLY SWAIN
ReturnHeader/ReturnTs02023-05-15T09:32:38-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DAVID BARR
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits