2024-02-01T08:52:14-05:00 2021-12-31 620798554 WEDGEWOOD ACCOUNTING PLLC 4395 N OCOEE ST CLEVELAND TN 373124832 990 2021-01-01 851245407 ISOW INC ISOW 4232505001 340 PAUL HUFF PKWY NW CLEVELAND TN 373122955 DR BRYAN CUTSHALL PRESIDENT 4232505001 2024-01-28 true BRYAN CUTSHALL XXX-XX-XXXX SCOTT D HALL CPA P01476361 4234765581 2024-01-28 2021 2023-04-26 12:10:37Z X DR BRYAN CUTSHALL 340 PAUL HUFF PARKWAY NW CLEVELAND TN 37312 816589 false X WWW.ISOW.ORG X 2020 TN 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. 4 4 6 0 490238 414156 232410 402433 0 900 0 723548 816589 0 0 117874 208301 0 150381 292482 567134 410356 775435 313192 41154 320892 360815 7700 6469 313192 354346 X 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. false false 332652 402433 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. 332652 true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 18 0 6 true false false false false false false false false X 4 4 true false false false false false false true true false false true true true true false false false false false TN X RYAN J HAMILTON 4232505001 340 PAUL HUFF PARKWAY NW CLEVELAND TN 37312 DR BRYAN CUTSHALL PRESIDENT 40.00 X 69200 0 0 RYAN J HAMILTON TREASURER 40.00 X 62257 0 0 BRITTANY EASTHAM SECRETARY 20.00 X 9450 0 0 FAITH CUTSHALL VICE PRESIDE X 0 0 0 140907 false false false 414156 177500 414156 GENERAL FUND: ONLINE COURSE R 321953 321953 PRODUCT INCOME: CURRICULUM IN 38549 38549 PRODUCT INCOME 21803 21803 GENERAL FUND: STUDENT REGISTR 19038 19038 PRODUCT INCOME: SHIPPING REVE 1055 1055 35 35 402433 816589 402433 140907 77498 16909 46500 54640 38250 8195 8195 12754 12754 133081 133081 1271 1271 10491 10491 16158 5295 5724 5139 26685 26685 231896 77312 77292 77292 676 676 15420 15420 PROJECT DEVELOPMENT EXPEN 93655 93655 GUEST HONORARIUMS 26509 13254 13255 ONLINE COURSE EXPENSE 10268 10268 GUEST SERVICES 1024 1024 775435 332652 292402 150381 290892 239405 30000 121410 320892 360815 7700 6469 7700 6469 X 313192 354346 313192 354346 320892 360815 41154 X false false X 490238 414156 904394 490238 414156 904394 904394 900 900 905294 402433 X PART II, LINE 10 OTHER REVENUE 900 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED ERTC RECEIVABLE 121410 121410 CITIBANK MC 5240 PAYROLL LIABILITIES: FEDERAL TAXES ( 1229 6469 X 1 177500 false false false FORM 990, PAGE 1, ITEM B 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. FORM 990, PAGE 2, PART III, LINE 4A 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. FORM 990, PAGE 6, PART VI, LINE 2 FAITH CUTSHALL BRYAN CUTSHALL V PRESIDENT PRESIDENT WIFE BRITTANY EASTHAM BRYAN CUTSHALL SECRETARY PRESIDENT DAUGHTER FORM 990, PAGE 6, PART VI, LINE 11B ISOW MAKES A COPY OF FORM 990 AVALIABLE FOR REVIEW TO ALL BOARD MEMBERS VIA EMAIL PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C 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. FORM 990, PAGE 6, PART VI, LINE 19 ISOW PROVIDES A COPY TO THE PUBLIC VIA AT THEIR CLEVELAND LOCATION UPON REQUEST.