Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
EIN 94-3181460 • 501(c)3 • Temecula, CA
Profile
Member supported nonprofit research and education organization that bridges the gap between scholarship about religion and the perception of religion in popular culture
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
47th percentile
Higher debt load relative to revenue than 47% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Down$880,105
Down $61,662 (-6.5%) from 2023
Liabilities
Down$5,368
Down $15,602 (-74%) from 2023
Net Assets
Down$874,737
Down $46,060 (-5.0%) from 2023
Revenue
Down$467,831
Down $18,475 (-3.8%) from 2023
Expenses
Down$521,260
Down $33,874 (-6.1%) from 2023
Net Income
Up-$53,429
Up $15,399 (+22%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Westar institure is dedicated to fostering and communicating the results of cutting-edge scholarship on the history and evolution of the christian tradition, thereby raising the level of public discourse about questions that matter in society and culture.
Dedicated to foster and communicate results of scholarships on the history and evolution of Christianity
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $920,797 | $874,737 | ▼ $46,060 |
| Investments in Publicly Traded Securities | $641,204 | $710,169 | ▲ $68,965 |
| Accounts Receivable | $18,109 | $57,451 | ▲ $39,342 |
| Cash and Non-Interest-Bearing Accounts | $103,402 | $53,636 | ▼ $49,766 |
| Inventories for Sale or Use | $58,323 | $39,753 | ▼ $18,570 |
| Pledges and Grants Receivable | $118,000 | $19,096 | ▼ $98,904 |
| Prepaid Expenses and Deferred Charges | $2,729 | - | - |
| Total Assets | $941,767 | $880,105 | ▼ $61,662 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $20,970 | $5,368 | ▼ $15,602 |
| Total Liabilities | $20,970 | $5,368 | ▼ $15,602 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $920,797 | $874,737 | ▼ $46,060 |
| Total Liabilities and Net Assets / Fund Balance | $941,767 | $880,105 | ▼ $61,662 |
| Name | Title |
|---|---|
| Gretchen Beuhner | Chair of Finance |
| Sarah M Brubaker | Chair of the Board |
| Robin Mcgonicle | ViceChair of the Board |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| David Galston | Management Services | 41877 Enterprise Cir N Ste Ste 200, Temecula, CA 92590 | $102,096 |
| Line Item | Amount |
|---|---|
| Other Expenses | $454,535 |
| Total Fundraising Expense | $136,895 |
| Salaries, Compensation, and Employee Benefits | $64,550 |
| Professional Fundraising Fees | $2,175 |
| Grants and Similar Amounts Paid | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $114,410 | $22,882 | $91,528 | $228,820 |
| Conferences and Meetings | $82,065 | - | - | $82,065 |
| Fees for Services Other | $73,818 | $422 | $1,686 | $75,926 |
| Current Officers, Directors, Trustees, and Key Employees | $29,884 | $5,977 | $23,907 | $59,768 |
| Office Expenses | $33,676 | $3,285 | $13,140 | $50,101 |
| Interest | - | $8,121 | - | $8,121 |
| Payroll Taxes | $2,391 | $478 | $1,913 | $4,782 |
| Advertising | $1,594 | $319 | $1,275 | $3,188 |
| Insurance | - | $3,135 | - | $3,135 |
| Travel | $1,462 | $292 | $1,169 | $2,923 |
| Fees for Services Professional Fundraising | - | - | $2,175 | $2,175 |
| Fees for Services Accounting | $98 | $20 | $78 | $196 |
| Fees for Services Legal | $30 | $6 | $24 | $60 |
| Total Functional Expenses | $339,428 | $44,937 | $136,895 | $521,260 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $2,175 |
“The review of the 990 is conducted before submission - the chair”
“of the board reviews the 990 and other board members receive a copy”
“No documents available to the public however we can share upon request”
“Payroll service Total expenses - $4216.00 Program service expenses - $2108.00 Mgmt and general expenses - $422.00 Fundraising expenses - $1686.00”
“Research and speakers Total expenses - $36357.00 Program service expenses - $36357.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
“Editorial Total expenses - $25589.00 Program service expenses - $25589.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
“Website maintenance Total expenses - $9764.00 Program service expenses - $9764.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
“We moved the registration of the entity to California”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 57451 |
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| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 422 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 75926 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 2175 |
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| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chair of the Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Chair of Finance |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
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| IRS990/GrossSalesOfInventoryAmt | 0 | 4519 |
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| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/PrincipalOfficerNm | 0 | Sarah M Brubaker |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Speaking events |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Books and publications |
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| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The review of the 990 is conducted before submission - the chair |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | of the board reviews the 990 and other board members receive a copy |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No documents available to the public however we can share upon request |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Payroll service Total expenses - $4216.00 Program service expenses - $2108.00 Mgmt and general expenses - $422.00 Fundraising expenses - $1686.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Research and speakers Total expenses - $36357.00 Program service expenses - $36357.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Editorial Total expenses - $25589.00 Program service expenses - $25589.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Website maintenance Total expenses - $9764.00 Program service expenses - $9764.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | We moved the registration of the entity to California |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part VI Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part IX Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part IX Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part IX Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part IX Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part XII Line 2c |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 941767 |
| IRS990/TotalAssetsEOYAmt | 0 | 880105 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 941767 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 880105 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 292776 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 136895 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 44937 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 339428 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 521260 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 20970 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5368 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 20970 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5368 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 920797 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 874737 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 391198 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 149290 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 170536 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 467831 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 941767 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 880105 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 1169 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 292 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1462 |
| IRS990/TravelGrp/TotalAmt | 0 | 2923 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 41877 Enterprise Cir N Ste Ste 200 |
| IRS990/USAddress/CityNm | 0 | Temecula |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92590 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 0 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | www.westarinstitute.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH M BRUBAKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chair of the Board |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8554900454 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Westar Institute |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 943181460 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Sarah M Brubaker |
| ReturnHeader/Filer/PhoneNum | 0 | 8554900454 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 41877 Enterprise Circle N STE 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Temecula |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92590 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 993742438 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Efficient Solutions Advisors LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 41877 Enterprise Cir N |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt | 0 | Suite 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Temecula |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92590 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9514042609 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARIA FINLINSON |
| ReturnHeader/ReturnTs | 0 | 2025-10-15T23:36:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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