Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1940.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
52 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
16 people listed on the 990; $44K paid to officers and key staff (Part VII, Section A).
William Higley’s $14K as Assistant Secretary is at the 3rd percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 7 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| James Lytle | $2,400 | $137,675 | $121,532 | $133,170 | $114,748 | $113,997 |
| William Higley | $13,898 | $91,034 | $78,631 | $72,395 | $70,508 | $75,086 |
| Daniel King | — | — | $39,685 | $77,286 | $72,649 | $69,643 |
| Allen Dreyer | $12,728 | $62,431 | $61,845 | $52,626 | $53,523 | $53,035 |
| Catherine Moynihan to 22024 | $2,400 | $61,893 | — | — | — | — |
| Paul Golden | $12,869 | $55,996 | $53,231 | $52,592 | $53,742 | $53,124 |
| Andrew Whipple | — | — | — | — | — | $13,952 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Clark Summit University executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Offers accredited undergraduate, graduate, and seminary degree programs.
Questions for Clark Summit University
Your first name shows with your question. Clark Summit University answers here, for everyone.
Auxiliary enterprises include room, board, cafe and other ancillary functions of the institution.
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 15-0543962) · Dispute this lineRevenue from tuition and fees pays for a range of teaching, materials, administrative, and technical expenses. With nearly 1,100 students, clarks Summit University offers studies from a one-year bible certificate to full doctorate programs.
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 15-0543962) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Federal money
The auditor reported: doubt the group can keep going.
The auditor reported no findings.
Plus 1 smaller program.
The auditor reported no findings.
Plus 2 smaller programs.
The auditor reported no findings.
By the numbers
The FY2025 990, line by line.
Download 990
| Line | Start FY25 | End FY25 |
|---|---|---|
| Cash and savingsLn 1–2 | $88K | $334K |
| Land, buildings, equipmentLn 10c | $7.4M | $6.8M |
| Total assetsLn 16 | $8.8M | $8.4M |
| LiabilitiesLn 26 | $8.5M | $9.9M |
| Net assetsLn 32 | $302K | −$1.6M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $44K | $18K | $27K | |
| Other salaries and wagesLn 7 | $103K | $83K | $21K | |
| Other employee benefitsLn 9 | $168K | $126K | $42K | |
| Accounting feesLn 11c | $32K | $32K | ||
| Other fees for servicesLn 11g | $371K | $371K | ||
| Advertising and promotionLn 12 | $30K | $30K | ||
| Office expensesLn 13 | $650K | $650K | ||
| InterestLn 20 | $493K | $483K | $10K | |
| Depreciation, depletion and amortizationLn 22 | $463K | $454K | $9K | |
| InsuranceLn 23 | $407K | $407K | ||
| Other expenses (24a–d)Ln 24 | $550K | $550K | ||
| Total functional expensesLn 25 | $3.3M | $1.7M | $1.6M | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest ViewingFiled with the IRS Apr 15, 2026 | $1.4M | $3.3M | −$1.9M | −$1.6M | 990 PDF |
| FY2024Filed with the IRS Apr 14, 2025 | $8.5M | $11.5M | −$3.0M | $302K | 990 PDF |
| FY2023Filed with the IRS Apr 15, 2024 | $9.0M | $10.8M | −$1.9M | $3.3M | 990 PDF |
| FY2022Filed with the IRS Apr 4, 2023 | $11.8M | $10.9M | $900K | $5.3M | 990 PDF |
| FY2021Filed with the IRS Apr 14, 2022 | $11.1M | $9.8M | $1.3M | $4.6M | 990 PDF |
| FY2020Filed with the IRS Apr 15, 2021 | $10.1M | $9.3M | $831K | $3.6M | 990 PDF |
Schedules filed Part IV
See the full FY2025 990
Part I · Summary $1,449,890 revenue, 12 lines filed
Part VI · Governance 15 of 16 board members independent, no flags
Part VIII · Statement of revenue $1,449,890 across 8 lines filed
Part IX · Statement of functional expenses $3,311,115 across 11 lines filed
Part X · Balance sheet $8,352,349 assets, 15 lines filed
Part XI · Reconciliation of net assets −$1,559,041 net assets at year end
Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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