Nonprofit · EIN 02-0672159
INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION
Tax-exempt · CUPERTINO, CA 95014
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $598,044 | $648,263 | -$50,219 | $415,805 | $37,248 | $378,557 |
| December 31, 2024 | 990 | $634,086 | $713,471 | -$79,385 | $478,399 | $49,623 | $428,776 |
| December 31, 2023 | 990 | $594,681 | $648,976 | -$54,295 | $545,171 | $37,010 | $508,161 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $194,818
- Program service revenue
- $403,113
- Investment income
- $113
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $55,803
- Compensation of officers, directors and key employees
- $143,832
- Other salaries and wages
- $141,227
- Salaries, compensation and benefits (total)
- $310,317
- Professional fundraising fees
- $0
- Occupancy
- $154,199
- Travel
- $166
- Depreciation
- $10,805
- Program services (functional)
- $529,338
- Management and general (functional)
- $117,612
- Fundraising (functional)
- $1,313
Balance sheet and other
- Total assets, start of year
- $478,399
- Total assets, end of year
- $415,805
- Total liabilities, end of year
- $37,248
- Net assets, end of year
- $378,557
- Land, buildings and equipment
- $40,346
- Net assets without donor restrictions
- $378,557
- Gross receipts
- $599,284
- Employees
- 20
- Volunteers
- 13
- Year formed
- 2003
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William H Fredlund | Pres/Exec Dir Trustee or director, Officer | 50 | $110,000 |
| Grace Fagaldi | CFO Officer | 18 | $33,832 |
| Nathaniel Collins | Chairman Trustee or director, Officer | 5 | $0 |
| Roger Stein | Sec/Tres Trustee or director, Officer | 2 | $0 |
| Mike Miller | Board Member Trustee or director | 2 | $0 |
| Dianna Van DerWerff Left 1225 | Board Member Trustee or director | 2 | $0 |
| Robert Garner | Board Member Trustee or director | 2 | $0 |
| Eno Schmidt | Board Member Trustee or director | 2 | $0 |
| Mary Ellen Cuykendall | Board Member Trustee or director | 2 | $0 |
| Marian Snow | Board Member Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William H Fredlund | Pres/Exec Dir Trustee or director, Officer | 50 | $110,000 |
| Joan Niemeier - Left 92024 | CFO Officer | 5 | $8,575 |
| Nathaniel Collins | Chairman Trustee or director, Officer | 5 | $0 |
| Roger Stein | Sec/Tres Trustee or director, Officer | 2 | $0 |
| Mike Miller | Board Member Trustee or director | 2 | $0 |
| Dianna Van Der Werff | Board Member Trustee or director | 2 | $0 |
| Robert Garner | Board Member Trustee or director | 2 | $0 |
| Eno Schmidt | Board Member Trustee or director | 2 | $0 |
| Mary Ellen Cuykendall | Board Member Trustee or director | 2 | $0 |
| Marian Snow | Board Member Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William H Fredlund | Pres/Exec Dir Trustee or director, Officer | 50 | $99,667 |
| Joan Niemeier | CFO Officer | 5 | $12,539 |
| Nathaniel Collins | Chairman Trustee or director, Officer | 5 | $0 |
| Roger Stein | Sec/Tres Trustee or director, Officer | 2 | $0 |
| Mike Miller | Board Member Trustee or director | 2 | $0 |
| Dianna Van Der Werff | Board Member Trustee or director | 2 | $0 |
| Robert Garner | Board Member Trustee or director | 2 | $0 |
| Eno Schmidt | Board Member Trustee or director | 2 | $0 |
| Mary Ellen Cuykendall | Board Member Trustee or director | 2 | $0 |
| Marian Snow | Board Member Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 10060 BUBB RD, CUPERTINO, CA 95014-4132
- In care of
- % WILLIAM H FREDLUND
- Principal officer (990 for 2025)
- William H Fredlund, 10060 Bubb Road, Cupertino, CA 95014
- Signed the 990
- William H Fredlund, Pres/Exec Dir
- Phone
- (408) 864-4060
- Website
- westernciv.com
California records
California keeps its own records of charities and corporations. Search them by EIN 02-0672159 or by the name INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To promote the teaching of the Western Tradition, its relationship to other traditions and its importance in the modern era, through educational courses, resources and teacher training.
Program accomplishments
- Educational Programs: The Institutes mission is to promote the teaching of the Western Tradition and the preservation of the cultural heritage. Classes, lectures, and resource material on history, art, literature, foreign languages and music provide opportunities for lifelong learning and for teacher training. Discussions of the achievements and problems of Western Culture occur in courses such as: The History of the USA, England and Renaissance. Other lecture topics included the plays of Shakespeare, anthropology and archaeology, musical composers and virtuosi, and 20th century warfare. Examples of the syllabi for these and other classes are available on the Institute's website: www.westernciv.com. The number of students enrolled at the Institute in classes (in-person or by streaming) was approximately 700. The amount of students enrolled in lectures was approximatley 1700.Library: The Kate Curry Library at the Institute includes over 3,000 volumes. It provides students and local educators with resource materials related to current class offerings, the history of the development of civilization, art, literature, language and music. Volunteers work in acquisitions, book processing, online cataloging, circulation, special collections, patron assistance and general library maintenance. New acquisitions are funded by monetary gifts and program revenue. Book donations are accepted. Library policies and a searchable catalog of books are available at the Institute's website: www.westernciv.com.Expenses $529,338 · grants $55,803 · revenue $403,226
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0672159
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B42)
- Assets (IRS master file)
- $415,805
- Income (IRS master file)
- $599,284
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $598,044 | $648,263 | $415,805 | XML |
| 990 | December 2024 | $634,086 | $713,471 | $478,399 | XML |
| 990 | December 2023 | $594,681 | $648,976 | $545,171 | XML |
| 990 | December 2022 | $678,185 | $594,207 | $618,774 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 02-0672159).
Questions about INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION
- What is the EIN of INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION?
- The employer identification number (EIN) of INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION is 02-0672159.
- Is INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION?
- The 990 for the year ended December 31, 2025 names William H Fredlund.
- Who are the officers and directors of INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $110,000 (William H Fredlund, Pres/Exec Dir).
- How much revenue does INSTITUTE FOR THE STUDY OF WESTERN CIVILIZATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $598,044, expenses of $648,263 and total assets of $415,805 at year end.
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