2024-11-14T09:49:36-05:00 2023-12-31 541593990 WARREN AND KOSS PC 19 N BROAD ST SALEM VA 24153 990 2023-01-01 546002462 UNIVERSITY OF SCIENCE & PHILOSOPHY UNIV 8008825683 PO BOX 520 WAYNESBORO VA 229800384 RICHARD A DULANEY PRESIDENT 8008825683 2024-11-08 true true DAVID C WARREN P00658852 5403752883 2024-11-08 2023 2024-10-15 13:58:12Z RICHARD A DULANEY PO BOX 511 CULPEPER VA 22701 620251 false X WWW.PHILOSOPHY.ORG X 1948 VA THE PURPOSE OF THE CORPORATION IS TO PUBLISH, TEACH AND OTHERWISE PROMOTE THE SCIENTIFIC AND PHILOSOPHICAL CONCEPTS OF WALTER AND LAO RUSSELL, AND OTHER MEMBERS OF THE TWILIGHT CLUB, WHICH INCLUDED HERBERT SPENCER, EDWIN MARKHAM, AND ALEXIS CARRELL. 9 8 4 624 89250 232510 43810 28784 14628 45944 113286 256804 260974 564042 0 0 89578 110611 0 4705 195912 178980 285490 289591 -24516 274451 3578456 3807265 1063 6851 3577393 3800414 X THE PURPOSE OF THE CORPORATION IS TO PUBLISH, TEACH AND OTHERWISE PROMOTE THE SCIENTIFIC AND PHILOSOPHICAL CONCEPTS OF WALTER AND LAO RUSSELL, AND OTHER MEMBERS OF THE TWILIGHT CLUB, WHICH INCLUDED HERBERT SPENCER, EDWIN MARKHAM, AND ALEXIS CARRELL. false false 259127 28784 THE UNIVERSITY PROVIDES A UNIQUE EDUCATION AND CURRICULUM ON THE STUDY OF UNIVERSAL LAW, NATURAL SCIENCE AND THE LIVING PHILOSOPHY OF DR. WALTER AND LAO RUSSELL, EXTENDED FROM THE ORIGINAL CONCEPTION OF THE TWILIGHT CLUB, WHICH FOCUSED ON THE CHARACTER BUILDING OF HUMANITY OVERALL. THE CURRICULUM CONSISTS OF HOME STUDY COURSES, BOOKS AND BOOKLETS, CLASSES, CONFERENCES, GUEST SPEAKERS, MUSEUM TOURS, AND OTHER EVENTS. THE UNIVERSITY SELLS EACH YEAR APPROXIMATELY 300 HOME STUDY COURSES, FULFILLS 6,000 ORDERS FOR BOOKS AND BOOKLETS RESULTING IN SHIPMENTS OF MORE THAN 10,000 BOOKS. THE UNIVERSITY RECEIVES PHONE CALLS AND WRITTEN CORRESPONDENCE FROM APPROXIMATELY 1,000 PERSONS INTERESTED IN LEARNING MORE ABOUT THE CURRICULUM AND ITS OFFERINGS. THE UNIVERSITY MAINTAINS A WEBSITE WHICH RECEIVES APPROXIMATELY 150,000 VISITORS FROM 150 COUNTRIES OR TERRITORIES YEARLY. 259127 true true false false false false false true false true true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true X 7 0 4 true false false false false false false false false X 9 8 false false false false false false false true true false false true true true true false false true true false X MICHAELA PRESTI 5737291073 7312 W HWY 32 SALEM MO 65560 ADRIANNE BOYER TREASURER 5.00 X X 11858 0 0 WILLIAM C CRANWELL DIRECTOR 5.00 X 0 0 0 RICHARD A DULANEY PRESIDENT 5.00 X X 0 0 0 JIM HAYNES ESQ SECRETARY 5.00 X X 0 0 0 MATTHEW PRESTI BOARD CHAIRM 5.00 X X 0 0 0 MARGARET RUHE VICE PRESIDE 5.00 X X 0 0 0 SAMUEL SPICHER DIRECTOR 5.00 X 0 0 0 11858 false false false 232510 11480 232510 HOME STUDY COURSES 18676 18676 REGISTRATION - HOMECOMING 6135 6135 REGISTRATION - WORKSHOPS 5330 5330 ADMISSIONS/TOURS 458 458 EDUCATION - CLASSES 231 231 -2046 -2046 28784 12172 12172 36935 19782 17153 17153 17153 51444 17672 33772 33772 33772 257782 18755 239027 239027 OTHER INCOME 211110 624 624 624 564042 301583 624 29325 101747 94965 2077 4705 101 50 51 8763 6134 2629 12792 12792 4037 4037 4332 4332 61602 57662 3940 1343 671 672 14415 13544 871 390 195 195 11931 11931 1716 1716 13865 13865 21935 20852 1083 MUSEUM & ART EXPENSES 18575 18575 TAXES & LICENSES 9744 9744 TELEPHONE & COMPUTER 1355 677 678 DUES & SUBSCRIPTIONS 735 735 213 177 36 289591 259127 25759 4705 64078 70153 21353 1574 1588 198326 420464 1979060 104619 1808054 1874441 452412 407960 1032659 1032659 3578456 3807265 1016 5587 47 1264 1063 6851 X 2129102 2352123 1448291 1448291 3577393 3800414 3578456 3807265 X 274451 -51431 1 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 124522 -8925 115597 126385 -1863 124522 123345 3040 126385 122845 500 123345 1.00000 false false 847239 847239 1124865 98009 1026856 6189 5843 346 767 767 1874441 ARTWORK COLLECTION 1011532 EXHIBITION RIGHTS/ ART COLLECTION 15157 MOLDS & SCULPTURES 5970 1032659 SECURITY DEPOSITS 1000 SALES TAX PAYABLE 264 1264 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE UNIVERSITY'S NONDISCRIMINATION POLICY IS PUBLICIZED ON ITS INTERNET WEB PAGES AND ALSO IS DESCRIBED IN EDUCATIONAL MATERIALS PROVIDED TO STUDENTS DURING THE REGISTRATION PERIOD WITHIN THE WRITTEN REGISTRATION MATERIALS AND THROUGH COMMUNICATION WITH INDIVIDUAL APPLICANTS. FORM 990 - ORGANIZATION'S MISSION THE PURPOSE OF THE CORPORATION IS TO PUBLISH, TEACH AND OTHERWISE PROMOTE THE SCIENTIFIC AND PHILOSOPHICAL CONCEPTS OF WALTER AND LAO RUSSELL, AND OTHER MEMBERS OF THE TWILIGHT CLUB, WHICH INCLUDED HERBERT SPENCER, EDWIN MARKHAM, AND ALEXIS CARRELL. FORM 990, PAGE 2, PART III, LINE 4A THE UNIVERSITY PROVIDES A UNIQUE EDUCATION AND CURRICULUM ON THE STUDY OF UNIVERSAL LAW, NATURAL SCIENCE AND THE LIVING PHILOSOPHY OF DR. WALTER AND LAO RUSSELL, EXTENDED FROM THE ORIGINAL CONCEPTION OF THE TWILIGHT CLUB, WHICH FOCUSED ON THE CHARACTER BUILDING OF HUMANITY OVERALL. THE CURRICULUM CONSISTS OF HOME STUDY COURSES, BOOKS AND BOOKLETS, CLASSES, CONFERENCES, GUEST SPEAKERS, MUSEUM TOURS, AND OTHER EVENTS. THE UNIVERSITY SELLS EACH YEAR APPROXIMATELY 300 HOME STUDY COURSES, FULFILLS 6,000 ORDERS FOR BOOKS AND BOOKLETS RESULTING IN SHIPMENTS OF MORE THAN 10,000 BOOKS. THE UNIVERSITY RECEIVES PHONE CALLS AND WRITTEN CORRESPONDENCE FROM APPROXIMATELY 1,000 PERSONS INTERESTED IN LEARNING MORE ABOUT THE CURRICULUM AND ITS OFFERINGS. THE UNIVERSITY MAINTAINS A WEBSITE WHICH RECEIVES APPROXIMATELY 150,000 VISITORS FROM 150 COUNTRIES OR TERRITORIES YEARLY. FORM 990, PAGE 5, PART V, LINE 3B ANY UNRELATED BUSINES INCOME IS LESS THAN 1,000 FORM 990, PAGE 6, PART VI, LINE 11B THE CORPORATION'S PRESIDENT AND TREASURER ARE PROVIDED WITH A COPY OF THE FORM 990 PRIOR TO FILING. THE BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE RETURN BY MAIL FOR REVIEW PRIOR TO THE FIRST BOARD MEETING WHICH FOLLOWS THE FILING DATE. FORM 990, PAGE 6, PART VI, LINE 12C ANY CONFLICTS OF INTEREST WHICH MIGHT BE IDENTIFIED ARE PLACED ON THE AGENDA FOR THE ANNUAL BOARD MEETING AND DISCUSSED AS AN ITEM OF BUSINESS BY THE DIRECTORS FOR APPROPRIATE RESOLUTION. TO DATE, NO CONFLICTS OF INTEREST HAVE BEEN IDENTIFIED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE PRESIDENT IS REVIEWED AT THE ANNUAL BOARD MEETING. COMPENSATION IS COMPARED WITH SALARY SURVEY INFORMATION AVAILABLE FROM THE NONPROFIT SECTOR AS REPORTED BY PAYSCALE.COM OR OTHER SOURCES. ALL COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 15B ALL COMPENSATION IS SET BY THE BOARD OF DIRECTORS AFTER REVIEW. THERE IS ONLY ONE OFFICER WHO IS COMPENSATED, WHICH IS THE PRESIDENT/CEO, AND THERE ARE ONLY THREE OTHER EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE BY WRITTEN REQUEST TO THE OFFICE OF THE PRESIDENT. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 1