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Students Educational & Loan Foundation

Not tax-deductible

Rolla, MO501(c)(7)Education EIN 43-6052502Revenue $401K in FY2025

On file with the IRSPo Box 1884, 65402-1884 · Rolla, MOTax-exempt since Dec 1964

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To facilitate college attendance

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $2K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 9.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.1M
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$401K
+17% vs prior year
Spent
$357K
To programs
0%
Net assets
$1.6M
By yearFY2020–FY2025
Revenue
$401K
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$266K
FY2021$284K
FY2022$321K
FY2023$330K
FY2024$344K
FY2025$401K
Expenses
$357K
FY2025▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$321K
FY2021$345K
FY2022$314K
FY2023$308K
FY2024$312K
FY2025$357K
Net assets
$1.6M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.5M
FY2021$1.5M
FY2022$1.5M
FY2023$1.5M
FY2024$1.5M
FY2025$1.6M

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1964.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Christopher Isom
Vice Preside
$0Pt VII · Sec A
Ken Ludwig
Secretary
$0Pt VII · Sec A
Chris Marcus
Treasurer
$0Pt VII · Sec A
James R Sowers
Assistant Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
See Students Educational & Loan Foundation executive salaries →

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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 15aNo

Programs and updates

Helps students attend college.

Questions for Students Educational & Loan Foundation

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Provided by the organization

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1 program · in their own filed words · FY2025
01

To facilitate college attendance

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$401K
Ln 12
Other incomeLn 4–11$347K
Gifts and grantsLn 1h$53K
Investment incomeLn 3$1K
Money outPt IX
$357K
Ln 25
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$292K
Total assetsLn 16$3.7M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$53K
Investment incomeLn 3$1K
Other incomeLn 4–11$347K
Total revenueLn 12$401K
Assets in detailPt X, end of year
CashLn 1$126K
SavingsLn 2$166K
Cash and savings togetherLn 1–2$292K
Land, buildings, equipmentLn 10c$3.4M
Total assetsLn 16$3.7M
LiabilitiesLn 26$2.1M
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$389K$292K
Land, buildings, equipmentLn 10c$3.4M$3.4M
Total assetsLn 16$3.8M$3.7M
LiabilitiesLn 26$2.3M$2.1M
Net assetsLn 32$1.5M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$710
OccupancyLn 16$18K
InterestLn 20$85K
Depreciation, depletion and amortizationLn 22$171K
Other expenses (24a–d)Ln 24$80K
All other expensesLn 24e$2K
Total functional expensesLn 25$357K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $401K$357K$45K$1.6M 990 PDF
FY2024 $344K$312K$32K$1.5M 990 PDF
FY2023 $330K$308K$22K$1.5M 990 PDF
FY2022 $321K$314K$7K$1.5M 990 PDF
FY2021 $284K$345K−$61K$1.5M 990 PDF
FY2020 $266K$321K−$55K$1.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $401,129 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $60,600$52,812
I-9 Program service revenue$0
I-10 Investment incomePrior year $1,577$1,205
I-11 Other revenuePrior year $282,000$347,112
I-12 Total revenuePrior year $344,177$401,129
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $311,786$356,561
I-18 Total expensesPrior year $311,786$356,561
I-19 Revenue less expensesPrior year $32,391$44,568
Part VI · Governance 14 of 14 board members independent, 4 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $401,129 across 5 lines filed
VIII-1f All other contributions, gifts and grants$52,812
VIII-1h Total contributions, gifts and grants$52,812
VIII-3 Investment incomeRelated to mission $1,205$1,205
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $347,112$347,112
VIII-12 Total revenueRelated to mission $348,317$401,129
Part IX · Statement of functional expenses $356,561 across 6 lines filed
IX-11c Accounting fees$710
IX-16 Occupancy$17,509
IX-20 Interest$84,665
IX-22 Depreciation, depletion and amortization$171,308
IX-24 Other expenses (24a–d)$80,332
IX-24e All other expenses$2,037
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$356,561
Part X · Balance sheet $3,687,389 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $182,804$126,008
X-2 Savings and temporary cash investmentsStart of year $206,098$166,408
X-10c Land, buildings and equipment, netStart of year $3,409,207$3,394,973
X-16 Total assetsStart of year $3,798,109$3,687,389
X-17 Accounts payable and accrued expensesStart of year $45,339$45,339
X-26 Total liabilitiesStart of year $2,260,447$2,105,159
X-27 Net assets without donor restrictionsStart of year $1,537,662$1,582,230
X-32 Total net assets or fund balancesStart of year $1,537,662$1,582,230
X-33 Total liabilities and net assetsStart of year $3,798,109$3,687,389
Part XI · Reconciliation of net assets $1,582,230 net assets at year end
XI-1 Total revenue$401,129
XI-2 Total expenses$356,561
XI-3 Revenue less expenses$44,568
XI-4 Net assets at start of year$1,537,662
XI-10 Net assets at end of year$1,582,230

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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