Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
39th percentile
Higher debt load relative to revenue than 39% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 8.5% of source-year revenue.
Asset Growth
7th percentile
Faster asset growth than 7% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Assets
$239,405
No earlier filing loaded for comparison.
Net Assets
$232,936
No earlier filing loaded for comparison.
Liabilities
$6,469
No earlier filing loaded for comparison.
Revenue
$816,589
No earlier filing loaded for comparison.
Expenses
$866,845
No earlier filing loaded for comparison.
Net Income
-$50,256
No earlier filing loaded for comparison.
Isow is committed to providing a quality online biblical education to students around the world, especially ministers who may not have other opportunities to seek education at traditional brick & mortar institutions.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $313,192 | $354,346 | ▲ $41,154 |
| Cash and Non-Interest-Bearing Accounts | $290,892 | $239,405 | ▼ $51,487 |
| Total Assets | $320,892 | $360,815 | ▲ $39,923 |
| Other Assets Total | $30,000 | $121,410 | ▲ $91,410 |
| Liabilities | |||
| Other Liabilities | $7,700 | $6,469 | ▼ $1,231 |
| Total Liabilities | $7,700 | $6,469 | ▼ $1,231 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $313,192 | $354,346 | ▲ $41,154 |
| Total Liabilities and Net Assets / Fund Balance | $320,892 | $360,815 | ▲ $39,923 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $121,410 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dr Bryan Cutshall | President | FT | $69,200 | $69,200 |
| Ryan J Hamilton | Treasurer | FT | $62,257 | $62,257 |
| Brittany Eastham | Secretary | PT | $9,450 | $9,450 |
| Name | Title |
|---|---|
| Faith Cutshall | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Real Estate Commercial | 1 | $177,500 |
| Total Noncash Contributions | 1 | $177,500 |
| Line Item | Amount |
|---|---|
| Other Expenses | $567,134 |
| Salaries, Compensation, and Employee Benefits | $208,301 |
| Total Fundraising Expense | $150,381 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $77,312 | $77,292 | $77,292 | $231,896 |
| Current Officers, Directors, Trustees, and Key Employees | $77,498 | $16,909 | $46,500 | $140,907 |
| Fees for Services Management | - | $133,081 | - | $133,081 |
| Other Salaries and Wages | $38,250 | $8,195 | $8,195 | $54,640 |
| Office Expenses | - | $26,685 | - | $26,685 |
| Fees for Services Other | $5,295 | $5,724 | $5,139 | $16,158 |
| Conferences and Meetings | $15,420 | - | - | $15,420 |
| Payroll Taxes | - | $12,754 | - | $12,754 |
| Fees for Services Accounting | - | $10,491 | - | $10,491 |
| Fees for Services Legal | - | $1,271 | - | $1,271 |
| Other Expenses | $1,024 | - | $13,255 | $1,024 |
| Travel | $676 | - | - | $676 |
| Total Functional Expenses | $332,652 | $292,402 | $150,381 | $775,435 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Citibank Mc | $5,240 |
| PAYROLL LIABILITIES: FEDERAL TAXES ( | $1,229 |
“Faith cutshall bryan cutshall v president president wife brittany eastham bryan cutshall secretary president daughter”
“Isow makes a copy of form 990 avaliable for review to all board members via email prior to filing.”
“Isow monitors compliance with its conflict of interest policy by the following: a) notifying each board member, officer, or other members with responsibility for governing the organization of a duty to disclose all material facts regarding any potential conflict of interest; (b) requiring all officers and directors to sign an annual compliance statement; and (c) conducting an annual review and assessment regarding the administration of the policy.”
“Isow provides a copy to the public via at their cleveland location upon request.”
“This tax return has been amended to account for the employee retention tax credit (ertc) as provided under the coronavirus aid, relief, and economic security (cares) act. The organization took advantage of the ertc for the 1st, 2nd, and 3rd quarters of the year 2022 in response to the ongoing economic challenges. This utilization of the ertc resulted in an adjustment of 94,410 in reduced payroll expenses for these quarters, reflecting the substantial benefit received under this provision. The specific amount of this adjustment has been reported as reductions under the payroll expense section of this amended tax return. The deployment of the ertc funds was carried out in strict adherence to the requirements set forth, ensuring that all payroll expenditures covered by the ertc for the specified quarters align with the qualifying criteria established by the internal revenue service.”
“Isow films course content, which includes live lectures and seminars. Our objective is to provide the same quality content students would receive if they were to attend in person. Isow develops written material to supplement lectures, then organizes the content on our website. Our objective, as with filming, is to provide a quality, well-rounded biblical education to our students. Isow develops marketing campaigns to advertise live lectures and website content. Our goal is to promote course offerings to the widest possible audience. Also, program services involve providing academic and technical support to students. Our objective, as with all program services, is to provide a complete, quality academic experience to every student.”
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/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ISOW IS COMMITTED TO PROVIDING A QUALITY ONLINE BIBLICAL EDUCATION TO STUDENTS AROUND THE WORLD, ESPECIALLY MINISTERS WHO MAY NOT HAVE OTHER OPPORTUNITIES TO SEEK EDUCATION AT TRADITIONAL BRICK & MORTAR INSTITUTIONS. |
| IRS990/AllOtherContributionsAmt | 0 | 414156 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RYAN J HAMILTON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4232505001 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 340 PAUL HUFF PARKWAY NW |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37312 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 290892 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 239405 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 46500 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 16909 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 77498 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 140907 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 15420 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 15420 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 414156 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 567134 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 402433 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 41154 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 208301 |
| IRS990/CYTotalExpensesAmt | 0 | 775435 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 150381 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 816589 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | ISOW FILMS COURSE CONTENT, WHICH INCLUDES LIVE LECTURES AND SEMINARS. OUR OBJECTIVE IS TO PROVIDE THE SAME QUALITY CONTENT STUDENTS WOULD RECEIVE IF THEY WERE TO ATTEND IN PERSON. ISOW DEVELOPS WRITTEN MATERIAL TO SUPPLEMENT LECTURES, THEN ORGANIZES THE CONTENT ON OUR WEBSITE. OUR OBJECTIVE, AS WITH FILMING, IS TO PROVIDE A QUALITY, WELL-ROUNDED BIBLICAL EDUCATION TO OUR STUDENTS. ISOW DEVELOPS MARKETING CAMPAIGNS TO ADVERTISE LIVE LECTURES AND WEBSITE CONTENT. OUR GOAL IS TO PROMOTE COURSE OFFERINGS TO THE WIDEST POSSIBLE AUDIENCE. ALSO, PROGRAM SERVICES INVOLVE PROVIDING ACADEMIC AND TECHNICAL SUPPORT TO STUDENTS. OUR OBJECTIVE, AS WITH ALL PROGRAM SERVICES, IS TO PROVIDE A COMPLETE, QUALITY ACADEMIC EXPERIENCE TO EVERY STUDENT. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 332652 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10491 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10491 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1271 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1271 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 133081 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 133081 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 5139 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 5724 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 5295 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 16158 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| 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 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR BRYAN CUTSHALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RYAN J HAMILTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRITTANY EASTHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | FAITH CUTSHALL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 69200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 62257 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 9450 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2020 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 816589 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 18 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | ISOW IS COMMITTED TO PROVIDING A QUALITY ONLINE BIBLICAL EDUCATION TO STUDENTS AROUND THE WORLD, ESPECIALLY MINISTERS WHO MAY NOT HAVE OTHER OPPORTUNITIES TO SEEK EDUCATION AT TRADITIONAL BRICK & MORTAR INSTITUTIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 313192 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 354346 |
| IRS990/NoncashContributionsAmt | 0 | 177500 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 77292 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 77292 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 77312 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 231896 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 26685 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26685 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 30000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 121410 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROJECT DEVELOPMENT EXPEN |
| IRS990/OtherExpensesGrp/Desc | 1 | GUEST HONORARIUMS |
| IRS990/OtherExpensesGrp/Desc | 2 | ONLINE COURSE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | GUEST SERVICES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 13255 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 93655 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13254 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10268 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1024 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 93655 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26509 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10268 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1024 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7700 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 6469 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 8195 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 8195 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 38250 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 54640 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12754 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12754 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DR BRYAN CUTSHALL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GENERAL FUND: ONLINE COURSE R |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PRODUCT INCOME: CURRICULUM IN |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PRODUCT INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | GENERAL FUND: STUDENT REGISTR |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | PRODUCT INCOME: SHIPPING REVE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 321953 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 38549 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 21803 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 19038 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 1055 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 321953 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 38549 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 21803 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 19038 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 1055 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 490238 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 292482 |
| IRS990/PYOtherRevenueAmt | 0 | 900 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 232410 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 313192 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 117874 |
| IRS990/PYTotalExpensesAmt | 0 | 410356 |
| IRS990/PYTotalRevenueAmt | 0 | 723548 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 41154 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 402433 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 313192 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 354346 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER REVENUE 900 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 414156 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 490238 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 904394 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 402433 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 900 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 900 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 904394 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 414156 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 490238 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 904394 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 905294 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| 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 |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 121410 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ERTC RECEIVABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5240 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1229 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CITIBANK MC |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL LIABILITIES: FEDERAL TAXES ( |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 121410 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 6469 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt | 0 | 177500 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THIS TAX RETURN HAS BEEN AMENDED TO ACCOUNT FOR THE EMPLOYEE RETENTION TAX CREDIT (ERTC) AS PROVIDED UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY (CARES) ACT. THE ORGANIZATION TOOK ADVANTAGE OF THE ERTC FOR THE 1ST, 2ND, AND 3RD QUARTERS OF THE YEAR 2022 IN RESPONSE TO THE ONGOING ECONOMIC CHALLENGES. THIS UTILIZATION OF THE ERTC RESULTED IN AN ADJUSTMENT OF 94,410 IN REDUCED PAYROLL EXPENSES FOR THESE QUARTERS, REFLECTING THE SUBSTANTIAL BENEFIT RECEIVED UNDER THIS PROVISION. THE SPECIFIC AMOUNT OF THIS ADJUSTMENT HAS BEEN REPORTED AS REDUCTIONS UNDER THE PAYROLL EXPENSE SECTION OF THIS AMENDED TAX RETURN. THE DEPLOYMENT OF THE ERTC FUNDS WAS CARRIED OUT IN STRICT ADHERENCE TO THE REQUIREMENTS SET FORTH, ENSURING THAT ALL PAYROLL EXPENDITURES COVERED BY THE ERTC FOR THE SPECIFIED QUARTERS ALIGN WITH THE QUALIFYING CRITERIA ESTABLISHED BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ISOW FILMS COURSE CONTENT, WHICH INCLUDES LIVE LECTURES AND SEMINARS. OUR OBJECTIVE IS TO PROVIDE THE SAME QUALITY CONTENT STUDENTS WOULD RECEIVE IF THEY WERE TO ATTEND IN PERSON. ISOW DEVELOPS WRITTEN MATERIAL TO SUPPLEMENT LECTURES, THEN ORGANIZES THE CONTENT ON OUR WEBSITE. OUR OBJECTIVE, AS WITH FILMING, IS TO PROVIDE A QUALITY, WELL-ROUNDED BIBLICAL EDUCATION TO OUR STUDENTS. ISOW DEVELOPS MARKETING CAMPAIGNS TO ADVERTISE LIVE LECTURES AND WEBSITE CONTENT. OUR GOAL IS TO PROMOTE COURSE OFFERINGS TO THE WIDEST POSSIBLE AUDIENCE. ALSO, PROGRAM SERVICES INVOLVE PROVIDING ACADEMIC AND TECHNICAL SUPPORT TO STUDENTS. OUR OBJECTIVE, AS WITH ALL PROGRAM SERVICES, IS TO PROVIDE A COMPLETE, QUALITY ACADEMIC EXPERIENCE TO EVERY STUDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FAITH CUTSHALL BRYAN CUTSHALL V PRESIDENT PRESIDENT WIFE BRITTANY EASTHAM BRYAN CUTSHALL SECRETARY PRESIDENT DAUGHTER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ISOW MAKES A COPY OF FORM 990 AVALIABLE FOR REVIEW TO ALL BOARD MEMBERS VIA EMAIL PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ISOW MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY THE FOLLOWING: A) NOTIFYING EACH BOARD MEMBER, OFFICER, OR OTHER MEMBERS WITH RESPONSIBILITY FOR GOVERNING THE ORGANIZATION OF A DUTY TO DISCLOSE ALL MATERIAL FACTS REGARDING ANY POTENTIAL CONFLICT OF INTEREST; (B) REQUIRING ALL OFFICERS AND DIRECTORS TO SIGN AN ANNUAL COMPLIANCE STATEMENT; AND (C) CONDUCTING AN ANNUAL REVIEW AND ASSESSMENT REGARDING THE ADMINISTRATION OF THE POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ISOW PROVIDES A COPY TO THE PUBLIC VIA AT THEIR CLEVELAND LOCATION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, ITEM B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SCOTT D HALL CPA |
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| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | CUTSHALL |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.