Johnson C Smith University 100 Club
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2011 | 22,591 | 24,966 | −2,375 | 4.8 | 0% |
| 2012 | 68,304 | 49,745 | 18,559 | 6.9 | 0% |
| 2013 | 42,941 | 53,941 | −11,000 | 3.9 | 0% |
| 2014 | 47,437 | 42,228 | 5,209 | 6.5 | 0% |
| 2015 | 28,619 | 29,531 | −912 | 8.9 | — |
| 2016 | 28,551 | 34,239 | −5,688 | 5.7 | — |
| 2021 | 51,572 | 37,422 | 14,150 | 12.5 | — |
| 2022 | 81,614 | 64,627 | 16,987 | 10.4 | — |
| 2023 | 25,974 | 26,776 | −802 | 24.7 | — |
In its most recent public year (2023), this organization spent $802 more than it brought in. Its reserves stood at about 24.7 months of spending, up from 4.8 in 2011.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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