Status and standing
Is it real, and can you give to it?
Where the money goes
What each dollar paid for.
Statement of Functional Expenses
Financial health
Is it on solid ground?
Summary of the Filing
| FY2021 | $239K |
|---|---|
| FY2022 | $165K |
| FY2023 | $174K |
| FY2024 | $82K |
| FY2021 | $6K |
|---|---|
| FY2022 | $7K |
| FY2023 | $9K |
| FY2024 | $8K |
Balance Sheet
Statement of Revenue
Financial Metrics
Same NTEE category, revenue band, and state where available. Descriptive — not a grade.
| Metric | This org | Peer median | Percentile |
|---|---|---|---|
| Program ratio | 55% | — | — |
| Overhead ratio | 30% | — | — |
| Fundraising cost ratio | 30% | — | — |
| Revenue growth | 5% | — | — |
| Legal fee ratio | 0.1% | — | — |
| Accounting fee ratio | 1.0% | — | — |
Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.
Leadership and pay
Who runs it, and what are they paid?
Officers, Directors & Key Employees
Dr Bryan Cutshall’s $79K as President is at the 70th percentile of top reported officer pay among 1613 $100K–1M 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 · 4 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 |
|---|---|---|---|---|
| Dr Bryan Cutshall | $78,560 | $78,160 | $71,903 | $69,200 |
| Ryan J Hamilton | $74,000 | $77,626 | $71,772 | $62,257 |
| Brittany Eastham | $23,032 | $22,612 | $16,511 | $9,450 |
| Faith Cutshall | — | $1,638 | $6,966 | — |
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.
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Governance & Policies
- 4Voting board membersPt VI · Ln 1a
- 4Independent board membersPt VI · Ln 1b
- Conflict-of-interest policyPt VI · Ln 12aYes
- Whistleblower policyPt VI · Ln 13No
- Document retention policyPt VI · Ln 14No
- Top official’s pay independently reviewedPt VI · Ln 15aNo
- Family or business ties among leadersPt VI · Ln 2Yes
Mission and programs
What it does.
Offers online biblical education to students worldwide, especially ministers.
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Where the work happens
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.
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.
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Filing history
Every return on file.
| Year | Revenue | Expenses | Change | Filing |
|---|---|---|---|---|
| FY2024 Latest | $797K | $888K | -14% | 990 PDF |
| FY2023 | $927K | $1.0M | +8% | 990 PDF |
| FY2022 Viewing | $861K | $910K | +5% | 990 PDF |
| FY2021 | $817K | $867K | 990 PDF |
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Schedules filed Part IV
Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.
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Sources
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