Culture Wise Studies, INC is dedicated to promoting family and conservative values through the media by influencing entertainment industry decision makers, artists and craftspeople to produce more family-friendly, morally uplifting, inspiring entertainment and to equip the public, especially parents, grandparents and teachers, to improve the character development of future generations (including children, teenagers and young adults) through conservative, family-friendly, morally uplifting, inspiring entertainment.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 6 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average surplus $9K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $500K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$500K
0% vs prior year
Spent
$502K
To programs
100%
Net assets
$47K
By yearFY2020–FY2024
Revenue
$500K
FY20240%
Tap a bar for its year
Revenue by fiscal year
FY2020$200K
FY2021$250K
FY2022$450K
FY2023$500K
FY2024$500K
Expenses
$502K
FY2024+0.5%
Tap a bar for its year
Expenses by fiscal year
FY2020$201K
FY2021$201K
FY2022$452K
FY2023$500K
FY2024$502K
Net assets
$47K
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$3K
FY2021$51K
FY2022$49K
FY2023$49K
FY2024$47K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2018-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Jan 2026.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $500K Management & general 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
CEO and President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Culture Wise Studies INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes family values by influencing entertainment creators and equipping the public to foster character development.

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Provided by the organization

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3 programs · $500K · in their own filed words · FY2024
01

Movieguide Awards

Good news communications, inc. Dba movieguide and the christian film & television commission was partially funded through culture wise studies, inc. To hold its annual faith & values awards gala & report where filmmakers and industry personnel gather to celebrate a year's worth of uplifting titles and receive our prestigious "teddy bear"…

$400Kprogram expense
02

Inklings Fellowship

An esteemed summer program initiated by good news communications, inc. Dba movieguide and the christian film & television commission was partially funded through culture wise studies, inc. To cultivate, mentor, and guide the next generation of content creators who aspire to uphold and incorporate christian values in the entertainment…

$75Kprogram expense
03

Report to the Entertainment Industry

Good news communications, inc. Dba movieguide and the christian film & television commission was partially funded through culture wise studies, inc. For the production and publication of more than 421 comprehensive movie and television reviews, which were gathered into extensive databases to produce the 2025 report.

$25Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$500K
Grants paid · 5 grants · $1.9M · 2020–2024
Good News Communications INCCA · FY2024$500,000
Good News Communications INCCA · FY2023$500,000
Good News Communications INCCA · FY2022$451,000
Good News Communications INCCA · FY2021$200,000
Good News Communications INCCA · FY2020$200,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$500K
Ln 12
Gifts and grantsLn 1h$500K
Money outPt IX
$502K
Ln 25
Programscol B$500K
Managementcol C$2K
Owns and owesPt X
$47K
net assets · Ln 32
Cash and savingsLn 1–2$47K
Total assetsLn 16$47K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$500K
Total revenueLn 12$500K
Assets in detailPt X, end of year
CashLn 1$47K
Cash and savings togetherLn 1–2$47K
Total assetsLn 16$47K
LiabilitiesLn 26$0
Net assetsLn 32$47K
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$49K$47K
Total assetsLn 16$49K$47K
LiabilitiesLn 26$0$0
Net assetsLn 32$49K$47K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$500K$500K
Legal feesLn 11b$100$100
Accounting feesLn 11c$2K$2K
Total functional expensesLn 25$502K$500K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $500K$502K−$2K$47K 990 PDF
FY2023 $500K$500K−$100$49K 990 PDF
FY2022 $450K$452K−$2K$49K 990 PDF
FY2021 $250K$201K$49K$51K 990 PDF
FY2020 $200K$201K−$965$3K 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 FY2024 990 (6 parts)
Part I · Summary $500,000 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $500,000$500,000
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $500,000$500,000
I-13 Grants and similar amounts paidPrior year $500,000$500,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $100$2,500
I-18 Total expensesPrior year $500,100$502,500
I-19 Revenue less expensesPrior year −$100−$2,500
Part VI · Governance 3 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $500,000 across 3 lines filed
VIII-1f All other contributions, gifts and grants$500,000
VIII-1h Total contributions, gifts and grants$500,000
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$500,000
Part IX · Statement of functional expenses $502,500 across 3 lines filed
IX-1 Grants to domestic organizationsPrograms $500,000$500,000
IX-11b Legal feesManagement $100$100
IX-11c Accounting feesManagement $2,400$2,400
IX-25 Total functional expensesPrograms $500,000 · Management $2,500 · Fundraising $0$502,500
Part X · Balance sheet $46,664 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $49,164$46,664
X-16 Total assetsStart of year $49,164$46,664
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $49,164$46,664
X-32 Total net assets or fund balancesStart of year $49,164$46,664
X-33 Total liabilities and net assetsStart of year $49,164$46,664
Part XI · Reconciliation of net assets $46,664 net assets at year end
XI-1 Total revenue$500,000
XI-2 Total expenses$502,500
XI-3 Revenue less expenses−$2,500
XI-4 Net assets at start of year$49,164
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$46,664

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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