JOHN WITHERSPOON COLLEGE DBA BLACK HILLS BIBLICAL INSTITUTE (EIN 205892134) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

DR JOHN SWANN

Phone

6053420317

Tax Period

2023-08-01 to 2024-07-31

JOHN WITHERSPOON COLLEGE DBA BLACK HILLS BIBLICAL INSTITUTE, founded in 2007, is a small nonprofit that reported $222K in total revenue in fiscal year 2017. Revenue fell 73% from the prior year — a significant decline worth monitoring. Expenses of $552K exceeded revenue, resulting in a 149% operating deficit.

Mission

THE MISSION OF JOHN WITHERSPOON COLLEGE IS TO PROVIDE CHRIST-CENTERED CLASSICAL COLLEGE EDUCATION FOR SERVICE TO THE CHURCH AND THE WORLD.JOHN WITHERSPOON COLLEGE CEASED OPERATIONS EFFECTIVE JULY 31, 2024.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $188,486

Program Service Revenue $44,155

Investment Income $81

Other Revenue $0

TOTAL REVENUE $232,722

Expense Breakdown

Grants Paid $600

Salaries & Benefits $206,855

Fundraising Expenses $16,665

Program Expenses $205,594

Other Expenses $144,566

TOTAL EXPENSES $352,021

Year-over-Year Comparison

	2023	2022	Change
Revenue	$232,722	$262,959	-0.1%
Expenses	$352,021	$338,993	+0.0%
Net Income	$-119,299	$-76,034	+0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$75,000

Total Directors

$2,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR DONALD E OLIVER	BOARD CHAIRMAN	5.00	Officer Director	$0	$0	$0
SCOTT KENNER	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
RUSSELL WIDENER	BOARD MEMBER	1.00	Director	$0	$0	$0
DR MATTHEW MINNICK	BOARD MEMBER	1.00	Director	$2,000	$0	$2,000
JERRY JESSEN	BOARD MEMBER	1.00	Director	$0	$0	$0
JONATHAN MCCOY	BOARD MEMBER	1.00	Director	$0	$0	$0
DR JOHN SWANN	PRESIDENT	40.00	Officer	$75,000	$0	$75,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$232,722	$352,021	No data	$-119,299
2023	$262,959	$338,993	$119,498	$-76,034
2022	$166,638	$275,899	$212,573	$-109,261
2021	$294,624	$252,051	$265,180	$42,573
2020	$181,074	$418,166	$235,559	$-237,092
2019	$361,696	$517,653	$435,858	$-155,957
2018	$221,773	$552,432	$561,633	$-330,659

JOHN WITHERSPOON COLLEGE DBA BLACK HILLS BIBLICAL INSTITUTE