Civic Intelligence

Westmoreland Children'S Center Inc

EIN 23-7099244 • 501(c)3 • Bethesda, MD

Profile

Our mission is to provide quality early childhood education and caring, nurturing child care in a way that values and respects each child's individuality, and facilitates growth in all aspects of the child's development. To carry out this mission, the westmoreland children's center is committed to employing outstanding dedicated staff; fostering a strong school-parent partnership; and encouraging social responsibility.

1 Westmoreland CircleBethesda, MD 20816

www.wccbethesda.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.23x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.29x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

51st percentile

4.9%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$143,244

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

9.8%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.7%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$3,198,403

Up $284,856 (+9.8%) from 2023

Liabilities

Down

$739,456

Down $146,854 (-17%) from 2023

Net Assets

Up

$2,458,947

Up $431,710 (+21%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin51st percentile

Revenue

Up

$2,586,807

Up $207,020 (+8.7%) from 2023

Expenses

Up

$2,459,517

Up $266,853 (+12%) from 2023

Net Income

Down

$127,290

Down $59,833 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $824,640Liabilities 2011: $265,761Net Assets 2011: $558,8792011Assets 2012: $695,187Liabilities 2012: $245,547Net Assets 2012: $449,6402012Assets 2013: $763,011Liabilities 2013: $256,775Net Assets 2013: $506,2362013Assets 2014: $1,012,281Liabilities 2014: $282,444Net Assets 2014: $729,8372014Assets 2015: $1,142,580Liabilities 2015: $303,518Net Assets 2015: $839,0622015Assets 2016: $1,554,928Liabilities 2016: $624,771Net Assets 2016: $930,1572016Assets 2017: $1,312,622Liabilities 2017: $268,993Net Assets 2017: $1,043,6292017Assets 2018: $1,215,404Liabilities 2018: $273,504Net Assets 2018: $941,9002018Assets 2019: $1,162,580Liabilities 2019: $219,728Net Assets 2019: $942,8522019Assets 2020: $1,334,624Liabilities 2020: $570,928Net Assets 2020: $763,6962020Assets 2021: $1,822,245Liabilities 2021: $448,300Net Assets 2021: $1,373,9452021Assets 2022: $2,212,000Liabilities 2022: $452,005Net Assets 2022: $1,759,9952022Assets 2023: $2,913,547Liabilities 2023: $886,310Net Assets 2023: $2,027,2372023Assets 2024: $3,198,403Liabilities 2024: $739,456Net Assets 2024: $2,458,9472024

Highlighted filing

2024

Assets$3,198,403
Liabilities$739,456
Net Assets$2,458,947
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,958,5102011Expenses 2012: $2,012,5892012Expenses 2013: $1,868,9172013Revenue 2014: $2,023,355Expenses 2014: $1,873,828Net Income 2014: $149,5272014Revenue 2015: $2,037,142Expenses 2015: $1,913,890Net Income 2015: $123,2522015Revenue 2016: $1,957,289Expenses 2016: $1,905,914Net Income 2016: $51,3752016Revenue 2017: $2,067,111Expenses 2017: $2,025,169Net Income 2017: $41,9422017Revenue 2018: $1,912,154Expenses 2018: $2,022,284Net Income 2018: -$110,1302018Revenue 2019: $2,015,283Expenses 2019: $1,977,048Net Income 2019: $38,2352019Revenue 2020: $1,591,898Expenses 2020: $1,807,946Net Income 2020: -$216,0482020Revenue 2021: $1,907,020Expenses 2021: $1,475,879Net Income 2021: $431,1412021Revenue 2022: $2,431,361Expenses 2022: $1,826,441Net Income 2022: $604,9202022Revenue 2023: $2,379,787Expenses 2023: $2,192,664Net Income 2023: $187,1232023Revenue 2024: $2,586,807Expenses 2024: $2,459,517Net Income 2024: $127,2902024

Highlighted filing

2024

Revenue$2,586,807
Expenses$2,459,517
Net Income$127,290
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,198,403
Liabilities
$739,456
Net assets
$2,458,947
Revenue
$2,586,807
Expenses
$2,459,517
Net income
$127,290
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.20$0.74$2.46$2.59$2.46$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.91$0.89$2.03$2.38$2.19$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.45$1.76$2.43$1.83$0.60
2021Detailed filing. Detailed filing data is available for this year.$1.82$0.45$1.37$1.91$1.48$0.43
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.57$0.76$1.59$1.81$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.22$0.94$2.02$1.98$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.27$0.94$1.91$2.02$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.27$1.04$2.07$2.03$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.55$0.62$0.93$1.96$1.91$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.14$0.30$0.84$2.04$1.91$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.28$0.73$2.02$1.87$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.26$0.51$1.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.25$0.45$2.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.27$0.56$1.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 25, 2025
Return Version
2023v6.0
Gross Receipts
$2,592,378
Mission and Program Overview

Mission

Our mission is to provide quality early childhood education and caring, nurturing child care in a way that values and respects each child's individuality, and facilitates growth in all aspects of the child's development. To carry out this mission, the westmoreland children's center is committed to employing outstanding dedicated staff; fostering a strong school-parent partnership; and encouraging social responsibility.

To provide quality early childhood education and nurturing child care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,175,137$2,602,565▲ $427,428
Savings and Temporary Cash Investments$270,578$276,407▲ $5,829
Land, Buildings, and Equipment, Net$68,334$72,667▲ $4,333
Investments Other Securities$14,768--
Prepaid Expenses and Deferred Charges$4,423$5,717▲ $1,294
Accounts Receivable$2,240--
Total Assets$2,913,547$3,198,403▲ $284,856
Other Assets Total$378,067$241,047▼ $137,020
Liabilities
Other Liabilities$383,506$247,184▼ $136,322
Deferred Revenue$248,480$230,267▼ $18,213
Unsecured Notes Loans Payable$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$104,324$112,005▲ $7,681
Total Liabilities$886,310$739,456▼ $146,854
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,019,742$2,451,452▲ $431,710
Net Assets With Donor Restrictions$7,495$7,495→ $0
Total Net Assets Fund Balance$2,027,237$2,458,947▲ $431,710
Total Liabilities and Net Assets / Fund Balance$2,913,547$3,198,403▲ $284,856

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,898$266,786$271,684
Leasehold Improvements$59,758$82,184$141,942
Equipment$0$87,978$87,978
Other Land Buildings$8,011$19,303$27,314
Other Assets Org$241,047--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helane Libby KingExecutive DirectorFT$132,385$10,859$143,244

Board Members and Trustees

NameTitle
Ariel MoyerChair
Emily ScilianoVice Chair
Kasie BrillFundraising
Neal KumarLong Range Planning
Christine RoddyPersonnel/fundraising
Layla GibbonsSecretary
Martell GallowayTeacher Rep
Niusha FosterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,740
Program Service Revenue
$2,473,397
Investment Income
$108,241
Other Revenue
$-5,571
All Other Contributions
$1,800
Change in Net Assets
$127,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,720,128
Other Expenses$721,041
Grants and Similar Amounts Paid$18,348
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,219,487$94,770-$1,314,257
Occupancy$240,455$26,718-$267,173
Current Officers, Directors, Trustees, and Key Employees$47,332$87,899-$135,231
Other Employee Benefits$108,917$13,421-$122,338
Payroll Taxes$94,744$13,173-$107,917
Fees for Services Accounting-$69,546-$69,546
All Other Expenses$46,668$909-$47,577
Pension Plan Contributions$39,675$710-$40,385
Office Expenses$33,994$3,778-$37,772
Other Expenses$27,802--$27,802
Depreciation Depletion$26,750$216-$26,966
Insurance$20,559$2,284-$22,843
Fees for Services Other$18,420--$18,420
Grants to Domestic Individuals$18,348--$18,348
Fees for Services Legal-$11,471-$11,471
Interest$9,202$1,022-$10,224
Information Technology$7,313$811-$8,124
Total Functional Expenses$2,132,789$326,728$0$2,459,517
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,571
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$247,184
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

“The executive committee is composed of four officers of the board and the executive director. The four board officers comprising the executive committee are the chairperson, vice-chairperson, treasurer, and secretary. The executive committee shall have the power and authority to make recommendations to the board for action by the full board on matters, which are to be taken up in the ordinary course of business. The executive committee shall also have the power and authority to act, in emergency, for and on behalf of the full board. The executive committee shall prepare an annual performance appraisal and review of the executive director, and present this review to him/her on a timely basis.”

Form 990, Part VI, Section B, Line 11B

“The entire board receives copies of the 990 to review before filing with the irs.”

Form 990, Part VI, Section B, Line 15A

“The board of directors determines the executive director salary by reviewing salary of comparable schools executive. Salary increases are documented usually at the last or second to last board meeting of the fiscal year in the board minutes. The process described here was last completed in 2023.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
WESTMORELAND CHILDREN'S CENTER INC
EIN
23-7099244
Phone
3012297161
Address
1 WESTMORELAND CIRCLE, BETHESDA, MD 20816

Signing Officer

Name
Helane Libby King
Title
Executive Director
Phone
3012297161
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Helane Libby King
Formed
1971
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
35
Volunteers
10

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 SOUTH 6TH STREET, MINNEAPOLIS, MN 55402
Preparer
Chichi Msangi
Phone
6123764500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Operations of the center are exempt from income taxes (other than unrelated business income) pursuant to section 501(c)(3) of the internal revenue code. However, the center remains subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as there was no income derived in the years ended august 31, 2024 and 2023, from any unrelated trade or business. Management believes that no uncertain tax positions exist for the center at august 31, 2024 and 2023.”

Raw XML AppendixShowing 400 of 448 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0108241
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt014768
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02175137
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02602565
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0456251
IRS990/LandBldgEquipBasisNetGrp/BOYAmt068334
IRS990/LandBldgEquipBasisNetGrp/EOYAmt072667
IRS990/LandBldgEquipCostOrOtherBssAmt0528918
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OUR MISSION IS TO PROVIDE QUALITY EARLY CHILDHOOD EDUCATION AND CARING, NURTURING CHILD CARE IN A WAY THAT VALUES AND RESPECTS EACH CHILD'S INDIVIDUALITY, AND FACILITATES GROWTH IN ALL ASPECTS OF THE CHILD'S DEVELOPMENT. TO CARRY OUT THIS MISSION, THE WESTMORELAND CHILDREN'S CENTER IS COMMITTED TO EMPLOYING OUTSTANDING DEDICATED STAFF; FOSTERING A STRONG SCHOOL-PARENT PARTNERSHIP; AND ENCOURAGING SOCIAL RESPONSIBILITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02027237
IRS990/NetAssetsOrFundBalancesEOYAmt02458947
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5571
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5571
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0304420
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02019742
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02451452
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt026718
IRS990/OccupancyGrp/ProgramServicesAmt0240455
IRS990/OccupancyGrp/TotalAmt0267173
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03778
IRS990/OfficeExpensesGrp/ProgramServicesAmt033994
IRS990/OfficeExpensesGrp/TotalAmt037772
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0378067
IRS990/OtherAssetsTotalGrp/EOYAmt0241047
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013421
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0108917
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0122338
IRS990/OtherExpensesGrp/Desc0FOOD & FOOD EQUIPMENT
IRS990/OtherExpensesGrp/Desc1EDUCATION SUPPLIES & EQ
IRS990/OtherExpensesGrp/Desc2HEALTH & SAFETY
IRS990/OtherExpensesGrp/Desc3STAFF TRAINING
IRS990/OtherExpensesGrp/ProgramServicesAmt0104919
IRS990/OtherExpensesGrp/ProgramServicesAmt140376
IRS990/OtherExpensesGrp/ProgramServicesAmt227828
IRS990/OtherExpensesGrp/ProgramServicesAmt327802
IRS990/OtherExpensesGrp/TotalAmt0104919
IRS990/OtherExpensesGrp/TotalAmt140376
IRS990/OtherExpensesGrp/TotalAmt227828
IRS990/OtherExpensesGrp/TotalAmt327802
IRS990/OtherLiabilitiesGrp/BOYAmt0383506
IRS990/OtherLiabilitiesGrp/EOYAmt0247184
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt094770
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01219487
IRS990/OtherSalariesAndWagesGrp/TotalAmt01314257
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013173
IRS990/PayrollTaxesGrp/ProgramServicesAmt094744
IRS990/PayrollTaxesGrp/TotalAmt0107917
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0710
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt039675
IRS990/PensionPlanContributionsGrp/TotalAmt040385
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04423
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05717
IRS990/PrincipalOfficerNm0HELANE LIBBY KING
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02424782
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02424782
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148615
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt041788
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt028907
IRS990/PYInvestmentIncomeAmt081696
IRS990/PYOtherExpensesAmt0739831
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02256303
IRS990/PYRevenuesLessExpensesAmt0187123
IRS990/PYSalariesCompEmpBnftPaidAmt01423926
IRS990/PYTotalExpensesAmt02192664
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02379787
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0127290
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02473397
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0270578
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0276407
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04898
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0266786
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0271684
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt087978
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt087978
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt059758
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt082184
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0141942
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0241047
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08011
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019303
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027314
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0247184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OPERATIONS OF THE CENTER ARE EXEMPT FROM INCOME TAXES (OTHER THAN UNRELATED BUSINESS INCOME) PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE CENTER REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THERE WAS NO INCOME DERIVED IN THE YEARS ENDED AUGUST 31, 2024 AND 2023, FROM ANY UNRELATED TRADE OR BUSINESS. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE CENTER AT AUGUST 31, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072667
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0241047
IRS990ScheduleD/TotalLiabilityAmt0247184
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IN OUR WEBSITE AND APPLICATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt016524
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt11824
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SIBLING DISCOUNTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIP AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt022
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0A SCHOLARSHIP WAS AWARDED IN CURRENT YEAR. SIBLING AND STAFF DISCOUNTS WERE AWARDED TO STUDENTS SPONSORED BY A WESTMORELAND EMPLOYEE AND TO STUDENTS WHO ALREADY HAVE A SIBLING ATTENDING WESTMORELAND.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE IS COMPOSED OF FOUR OFFICERS OF THE BOARD AND THE EXECUTIVE DIRECTOR. THE FOUR BOARD OFFICERS COMPRISING THE EXECUTIVE COMMITTEE ARE THE CHAIRPERSON, VICE-CHAIRPERSON, TREASURER, AND SECRETARY. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER AND AUTHORITY TO MAKE RECOMMENDATIONS TO THE BOARD FOR ACTION BY THE FULL BOARD ON MATTERS, WHICH ARE TO BE TAKEN UP IN THE ORDINARY COURSE OF BUSINESS. THE EXECUTIVE COMMITTEE SHALL ALSO HAVE THE POWER AND AUTHORITY TO ACT, IN EMERGENCY, FOR AND ON BEHALF OF THE FULL BOARD. THE EXECUTIVE COMMITTEE SHALL PREPARE AN ANNUAL PERFORMANCE APPRAISAL AND REVIEW OF THE EXECUTIVE DIRECTOR, AND PRESENT THIS REVIEW TO HIM/HER ON A TIMELY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ENTIRE BOARD RECEIVES COPIES OF THE 990 TO REVIEW BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR SALARY BY REVIEWING SALARY OF COMPARABLE SCHOOLS EXECUTIVE. SALARY INCREASES ARE DOCUMENTED USUALLY AT THE LAST OR SECOND TO LAST BOARD MEETING OF THE FISCAL YEAR IN THE BOARD MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02913547
IRS990/TotalAssetsEOYAmt03198403
IRS990/TotalAssetsGrp/BOYAmt02913547
IRS990/TotalAssetsGrp/EOYAmt03198403
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010740
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0326728
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02132789
IRS990/TotalFunctionalExpensesGrp/TotalAmt02459517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0886310
IRS990/TotalLiabilitiesEOYAmt0739456
IRS990/TotalLiabilitiesGrp/BOYAmt0886310
IRS990/TotalLiabilitiesGrp/EOYAmt0739456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02027237
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02458947
IRS990/TotalOtherCompensationAmt010859
IRS990/TotalProgramServiceExpensesAmt02132789
IRS990/TotalProgramServiceRevenueAmt02473397
IRS990/TotalReportableCompFromOrgAmt0132385
IRS990/TotalRevenueGrp/ExclusionAmt0102670
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02473397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02586807

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