INSTITUTE FOR WORSHIP STUDIES FLORIDA CAMPUS INC: Form 990, tax year 2021
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- Organization
- INSTITUTE FOR WORSHIP STUDIES FLORIDA CAMPUS INC (EIN 59-3576254)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-03-01
- IRS object ID
- 202310609349300316
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-03-01T09:59:45-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 845108762 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID C MOJA CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 531 | AddressLine1Txt |
| City | REIDSVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30453 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593576254 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE FOR WORSHIP STUDIES | BusinessNameLine1Txt |
| Business Name Line2 | FLORIDA CAMPUS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INST | BusinessNameControlTxt |
| Phone | 9042642172 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 HENDRICKS AVE | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32207 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES R HART | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9042642172 | PhoneNum |
| Signature | 2023-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES | PersonFirstNm |
| Person Last | HART | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVE MOJA | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 3212589907 | PhoneNum |
| Preparation | 2023-03-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES R HART | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 HENDRICKS AVE | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,052,385 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IWS.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE INSTITUTE FOR WORSHIP STUDIES FORMS SERVANT LEADERS IN CHRISTIAN WORSHIP RENEWAL AND EDUCATION THROUGH GRADUATE ACADEMIC PRAXIS, GROUNDED IN BIBLICAL, HISTORICAL, THEOLOGICAL, CULTURAL AND MISSIOLOGICAL REFLECTION IN COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $422,468 | PYContributionsGrantsAmt |
| CY Contributions Grants | $447,761 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $623,045 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $608,660 | CYProgramServiceRevenueAmt |
| PY Investment Income | $45,943 | PYInvestmentIncomeAmt |
| CY Investment Income | -$4,036 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,091,456 | PYTotalRevenueAmt |
| CY Total Revenue | $1,052,385 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $99,003 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $118,743 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $609,735 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $613,228 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $203,563 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $248,770 | PYOtherExpensesAmt |
| CY Other Expenses | $348,858 | CYOtherExpensesAmt |
| PY Total Expenses | $957,508 | PYTotalExpensesAmt |
| CY Total Expenses | $1,080,829 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $133,948 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$28,444 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,055,210 | TotalAssetsBOYAmt |
| Total Assets EOY | $913,785 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $175,983 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $63,002 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $879,227 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $850,783 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE INSTITUTE FOR WORSHIP STUDIES FORMS SERVANT LEADERS IN CHRISTIAN WORSHIP RENEWAL AND EDUCATION THROUGH GRADUATE ACADEMIC PRAXIS, GROUNDED IN BIBLICAL, HISTORICAL, THEOLOGICAL, CULTURAL AND MISSIOLOGICAL REFLECTION IN COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $558,186 | ExpenseAmt |
| Grant | $118,743 | GrantAmt |
| Revenue | $608,660 | RevenueAmt |
| Desc | INTENSIVE COURSES OF BIBLICAL STUDIES ARE HELD DURING THE YEAR WITH FOLLOW UP FOR STUDENTS VIA THE INTERNET. EIGHT COURSES ARE OFFERED FOR THE MASTER OF WORSHIP STUDIES AND SIX COURSES FOR THE DOCTOR OF WORSHIP STUDIES. TOTAL ENROLLMENT FOR THE FISCAL YEAR WAS APPROXIMATELY 171 STUDENTS. 19 MASTER OF WORSHIP STUDIES DEGREES WERE CONFERRED AND 20 DOCTOR OF WORSHIP STUDIES DEGREES WERE CONFERRED FROM JULY 1, 2018 THROUGH JUNE 30, 2019. THE ADVANCE GRADUATE CERTIFICATES ARE ALL DOCTORAL LEVEL WORK EXCLUDING THE DISSERTATION. TWO OF THESE CERTIFICATES WERE AWARDED. | Desc |
| Total Program Service Expenses | $558,186 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 40 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES HART | PersonNm |
| Phone | 9042642172 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 HENDRICKS AVE | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32207 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| CHRISTINE MATTESON | ||||||
| VP FINANCE/A | 40.00 | Yes (X) | $45,107 | $0 | $0 | |
| JAMES R HART | ||||||
| PRESIDENT | 40.00 | Yes (X) | $3,468 | $0 | $0 | Yes (X) |
| ERIC BOLGLER | ||||||
| VICE CHAIR | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| WALTER BROWN | ||||||
| BOARD MEMBER | $0 | $0 | $0 | Yes (X) | ||
| KAI TON CHAU | ||||||
| SECRETARY/TR | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LAURA ELVINGTON | ||||||
| BOARD MEMBER | $0 | $0 | $0 | Yes (X) | ||
| WENDY LAYLAND | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN LINDSELL | ||||||
| CHAIRMAN | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| SARAH MONACO | ||||||
| BOARD MEMBER | $0 | $0 | $0 | Yes (X) | ||
| REUBEN RUBIO | ||||||
| BOARD MEMBER | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $48,575 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $110,000 | GovernmentGrantsAmt |
| All Other Contributions | $337,761 | AllOtherContributionsAmt |
| Total Contributions | $447,761 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $606,871 | $606,871 |
| AUXILIARY INCOME | 611600 | $1,789 | $1,789 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $608,660 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,036 | TotalRevenueColumnAmt |
| Exclusion | -$4,036 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,052,385 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $608,660 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$4,036 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,743 | TotalAmt |
| Program Services | $118,743 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,575 | TotalAmt |
| Program Services | $19,046 | ProgramServicesAmt |
| Management And General | $16,462 | ManagementAndGeneralAmt |
| Fundraising | $13,067 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,463 | TotalAmt |
| Program Services | $203,682 | ProgramServicesAmt |
| Management And General | $176,046 | ManagementAndGeneralAmt |
| Fundraising | $139,735 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,190 | TotalAmt |
| Program Services | $17,719 | ProgramServicesAmt |
| Management And General | $15,315 | ManagementAndGeneralAmt |
| Fundraising | $12,156 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61 | TotalAmt |
| Management And General | $61 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,400 | TotalAmt |
| Management And General | $8,400 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,214 | TotalAmt |
| Program Services | $8,414 | ProgramServicesAmt |
| Management And General | $3,010 | ManagementAndGeneralAmt |
| Fundraising | $3,790 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,330 | TotalAmt |
| Program Services | $4,442 | ProgramServicesAmt |
| Management And General | $3,840 | ManagementAndGeneralAmt |
| Fundraising | $3,048 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,713 | TotalAmt |
| Program Services | $1,271 | ProgramServicesAmt |
| Management And General | $11,408 | ManagementAndGeneralAmt |
| Fundraising | $3,034 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,854 | TotalAmt |
| Program Services | $9,323 | ProgramServicesAmt |
| Management And General | $14,142 | ManagementAndGeneralAmt |
| Fundraising | $1,389 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,374 | TotalAmt |
| Program Services | $3,265 | ProgramServicesAmt |
| Management And General | $10,153 | ManagementAndGeneralAmt |
| Fundraising | $1,956 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,577 | TotalAmt |
| Program Services | $66,646 | ProgramServicesAmt |
| Management And General | $13,846 | ManagementAndGeneralAmt |
| Fundraising | $7,085 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,375 | TotalAmt |
| Management And General | $2,830 | ManagementAndGeneralAmt |
| Fundraising | $545 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,682 | TotalAmt |
| Management And General | $18,180 | ManagementAndGeneralAmt |
| Fundraising | $3,502 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,697 | TotalAmt |
| Management And General | $9,808 | ManagementAndGeneralAmt |
| Fundraising | $1,889 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT SERVICES | $87,610 | $87,610 | ||
| OTHER EXPENSES | $45,971 | $18,025 | $15,579 | $12,367 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,080,829 | TotalAmt |
| Program Services | $558,186 | ProgramServicesAmt |
| Management And General | $319,080 | ManagementAndGeneralAmt |
| Fundraising | $203,563 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,119 | BOYAmt |
| EOY | $564,135 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $25,512 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,000 | BOYAmt |
| EOY | $2,480 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,699 | BOYAmt |
| EOY | $55,268 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,626 | BOYAmt |
| EOY | $3,676 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $180,181 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $114,459 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,354 | BOYAmt |
| EOY | $65,722 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,412 | BOYAmt |
| EOY | $196,992 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,055,210 | BOYAmt |
| EOY | $913,785 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,700 | BOYAmt |
| EOY | $49,881 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,283 | BOYAmt |
| EOY | $13,121 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,000 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,983 | BOYAmt |
| EOY | $63,002 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $684,613 | BOYAmt |
| EOY | $649,697 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,614 | BOYAmt |
| EOY | $201,086 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,227 | BOYAmt |
| EOY | $850,783 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,055,210 | BOYAmt |
| EOY | $913,785 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$28,444 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,410 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,313 | DepreciationAmt |
| Book Value | $23,097 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $109,037 | OtherCostOrOtherBasisAmt |
| Depreciation | $72,399 | DepreciationAmt |
| Book Value | $36,638 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,734 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,747 | DepreciationAmt |
| Book Value | $5,987 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $65,722 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $997,052 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $63,410 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $63,410 | RevenueNotReportedAmt |
| Revenue Subtotal | $933,642 | RevenueSubtotalAmt |
| Other Revenues Not Included | $118,743 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $118,743 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,052,385 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,025,496 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $63,410 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $63,410 | ExpensesNotReportedAmt |
| Expenses Subtotal | $962,086 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $118,743 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $118,743 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,080,829 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | TUITION AND FEES GRANTS 118,743 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | TUITION AND FEES GRANTS 118,743 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE INSTITUTE ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE POLICY IS PUBLICIZED IN THE ACADEMIC CATALOG AND ON THE WEBSITE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION AND FEES GRANTS | GrantTypeTxt |
| Recipient | 58 | RecipientCnt |
| Cash Grant | $118,743 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE INSTITUTE FOR WORSHIP STUDIES FORMS SERVANT LEADERS IN CHRISTIAN WORSHIP RENEWAL AND EDUCATION THROUGH GRADUATE ACADEMIC PRAXIS, GROUNDED IN BIBLICAL, HISTORICAL, THEOLOGICAL, CULTURAL AND MISSIOLOGICAL REFLECTION IN COMMUNITY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | AFTER THE FORM 990 IS PREPARED BY THE INSTITUTES EXTERNAL CPA, IT IS REVIEWED BY THE PRESIDENT A COPY IS AVAILABLE FOR THE BOARD BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY, AT ONE OF THE BOARD MEETINGS, THE SCHOOL PRESIDENT AND ALL THE DIRECTORS ARE REQUESTED TO COMPLETE A DISCLOSURE OF CONFLICTING INTEREST FORM THAT IS SUPPLIED TO THEM THE BOARD EXECUTIVE COMMITTEE REVIEWS THE FORMS TO VERIFY THAT EITHER NO CONFLICTS EXIST OR THAT ANY CONFLICTS ARE PROPERLY DISCLOSED SO THAT PREVENTATIVE ACTION MAY BE TAKEN. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AND ARE PROVIDED ON A PER-REQUEST BASIS. |
| FORM 990, PART XI, LINE 9 | TUITION AND FEES GRANTS -118,743 TUITION AND FEES GRANTS 118,743 |
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