Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
990 • Fiscal year 2020 • EIN 57-1119849
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 6.9% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Assets
Up$1,570,557
Up $34,304 (+2.2%) from 2019
Net Assets
Up$936,244
Up $57,600 (+6.6%) from 2019
Liabilities
Down$634,313
Down $23,296 (-3.5%) from 2019
Revenue
Up$1,416,893
Up $372,875 (+36%) from 2019
Expenses
Up$1,354,939
Up $356,869 (+36%) from 2019
Net Income
Up$61,954
Up $16,006 (+35%) from 2019
K-12 non-profit religious institute
Founded in 2001 on the principle of a small christian learning environment. Our school is a k -12 grade school committed to a low student-teacher ratio in order to maximize individual instruction and attention. (see sch. O)
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,351,565 | $1,315,944 | ▼ $35,621 |
| Cash and Non-Interest-Bearing Accounts | $144,276 | $215,821 | ▲ $71,545 |
| Savings and Temporary Cash Investments | $25,617 | $24,418 | ▼ $1,199 |
| Accounts Receivable | $7,470 | $7,470 | → $0 |
| Intangible Assets | $7,325 | $6,904 | ▼ $421 |
| Total Assets | $1,536,253 | $1,570,557 | ▲ $34,304 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $657,609 | $634,313 | ▼ $23,296 |
| Total Liabilities | $657,609 | $634,313 | ▼ $23,296 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $867,644 | $925,244 | ▲ $57,600 |
| Net Assets With Donor Restrictions | $11,000 | $11,000 | → $0 |
| Total Net Assets Fund Balance | $878,644 | $936,244 | ▲ $57,600 |
| Total Liabilities and Net Assets / Fund Balance | $1,536,253 | $1,570,557 | ▲ $34,304 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,088,014 | $271,307 | $1,359,321 |
| Land | $225,247 | - | $225,247 |
| Equipment | $2,683 | $41,695 | $44,378 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kyle Boyd | Headmaster | FT | $86,582 | $10,675 | $97,257 |
| Mary Jo Shannon | Trustee | FT | $36,350 | - | $36,350 |
| Name | Title |
|---|---|
| John Mcaruthur | President |
| Tommy Crates | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $714,715 |
| Other Expenses | $520,811 |
| Grants and Similar Amounts Paid | $119,413 |
| Total Fundraising Expense | $45,676 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $555,175 | $20,007 | $2,394 | $577,576 |
| Occupancy | $203,650 | $4,237 | $846 | $208,733 |
| Grants to Domestic Individuals | $119,413 | - | - | $119,413 |
| Current Officers, Directors, Trustees, and Key Employees | $31,503 | $43,316 | $3,938 | $78,757 |
| Payroll Taxes | $46,684 | $5,246 | $525 | $52,455 |
| Information Technology | $41,810 | $7,664 | $398 | $49,872 |
| Office Expenses | $31,951 | $4,379 | $1,462 | $37,792 |
| Fees for Services Other | $1,267 | $142 | $36,014 | $37,423 |
| Depreciation Depletion | $35,932 | - | - | $35,932 |
| All Other Expenses | $4,402 | $10,217 | $12 | $14,631 |
| Other Employee Benefits | $5,275 | $593 | $59 | $5,927 |
| Other Expenses | $320 | $5,021 | - | $5,341 |
| Advertising | $5,253 | - | - | $5,253 |
| Insurance | $4,323 | $277 | $28 | $4,628 |
| Fees for Services Accounting | - | $1,450 | - | $1,450 |
| Travel | $363 | $318 | - | $681 |
| Total Functional Expenses | $1,206,396 | $102,867 | $45,676 | $1,354,939 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 is provided to the board for a comment period. Once this period is over, and any questions are addressed, the form 990 is filed.”
“The conflict of interest policy is certified by each board member annually. The board members are encouraged to update the board of any changes during the year.”
“As part of the annual budget process, the board reviews, discusses and approves the compensation of the school head.”
“No documents available to the public”
“We are a k-12 christian school founded under the following (4) pillars: academics: we provide an amazing accredited academic program utilizing 100% certified teachers. Schedule: we provide our students and their families an opportunity on fridays to invest themselves in activities in which they are passionate. Faith: we provide an unapologetic, uncompromising christ centered approach to education. Relationships: we develop lasting relationships between the students, teachers, staff and parents through intentional communication.”
“Page 1, part 1, line 1 (continued) no more than 13 students per class in elementary and no more than 15 in middle and high school. What we believe: we believe that the bible alone, in its autographs, is the verbal, and only infallible, authoritative word of god, and that it is the only fit, final rule in all matters of both faith and practice. We believe that there is only one god, eternally existent in three persons: father, son and holy spirit. We believe in the deity of our lord jesus christ, his virgin birth and his sinless life, his miracles, his vicarious atonement through his shed blood, his bodily resurrection, his ascension to the right hand of the father, and his personal return in the power and glory. We believe in the present ministry of the holy spirit, by whose indwelling the christian is enabled to live a godly life. We believe that for the salvation of lost or sinful men, regeneration of the holy spirit is absolutely essential. We believe in the resurrection of life for true believers and that they who are lost will be raised unto the resurrection of damnation. We believe in the resurrection of all men, both saved and lost. We believe in the spiritual unity of believers in our lord jesus christ.”
“Page 2, part iii, line 4a - program services (continued) socially and spiritually, for the growth of god's kingdom, is the goal of wgcs teachers and administrators. Wgcs is accredited by: south carolina association of christian schools (scacs) national council for private schools accreditation (ncpsa) our students' standardized test scores average 1.5 grade levels higher than the national average. Athletics 75% of students 6th-12th grades play sports at wgcs the goal of wgcs athletics is to encourage students to grow spiritually and develop athletically as they learn life lessons through wgcs sports. Our history in 2001 wgcs started out in a small rented facility in fort mill, sc and made a move in 2005 to a new location in charlotte, nc. Lakeview church rented half of their building to wgcs for 7 years. Although this was an ideal location and facility, wgcs always hoped and prayed for a building back in south carolina. The goal was to keep the school in alignment with its original accreditation and roots. There were at least 20 different locations considered during this time but each time the door would shut for various reasons. In 2008, a financial crisis almost shut the school down, but with the hand of god and with the generosity of the wgcs staff, families & friends, wgcs made it through the trial with more wisdom and stability than ever before. As god provided for every need for the school, he taught the founders, school board and staff to lean on him as he built back the school one lesson at a time. God was equipping wgcs to accomplish his mission and preparing wgcs to receive his blessing. New facility in the spring of 2011, after a school board meeting, god placed on the heart of one of the wgcs board members to look up, on-line, one of the old buildings that the school had once considered for a new location. As god would have it, the building was going up for foreclosure auction the following day. The board member, her husband and another wgcs board member attended the auction. They arrived an hour before bidding was to start to tour the building along with other interested buyers. The trio ran into two men, an investor and his advisor, and started a friendly conversation about the history of the building and walnut groves interest in the building. The friendly investor ended up purchasing the building and the board members made it a point to introduce the gentlemen to walnut groves principal and co-founder, kyle boyd. The board member had urged mr. Boyd to attend the auction but he decided at the last minute to drive over to the building and arrived just as the auction started. Mr. Boyd was told by the new owner that his advisor had also encouraged him to attend the auction, and he too felt led to come to the auction at the last minute. Over many months, the investor and his advisor met with the school board to try to figure a way for walnut grove to make this building their new home. The school board, at one point, felt there were too many unknowns in the expense of owning and renovating such a building and reluctantly walked away from the opportunity. The spirit-filled investor knew that god had provided all things for him in his life, and he wanted to help the school just as god had helped him. So this mountain, that many thought couldn't be moved, was moved by god through the faith and the obedience of a man with a heart for christ. If walnut grove would have held onto any of the other buildings that they had considered over the prior 10 years and tried to make them work, then the school would have missed out on the biggest blessing from god. Wgcs is grateful to this investor for allowing god to work through him, by making this building affordable for the school and working in the parameters that fit for such a small school. Even after the building deal was finalized, a separate anonymous donor purchased an additional acre of land, adjacent to the building, and donated it to wgcs so that the entire property area”
“Prior period adjustment - gaap 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7470 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 7470 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | FOUNDED IN 2001 ON THE PRINCIPLE OF A SMALL CHRISTIAN LEARNING ENVIRONMENT. OUR SCHOOL IS A K -12 GRADE SCHOOL COMMITTED TO A LOW STUDENT-TEACHER RATIO IN ORDER TO MAXIMIZE INDIVIDUAL INSTRUCTION AND ATTENTION. (SEE SCH. O) |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 5253 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 5253 |
| IRS990/AllOtherContributionsAmt | 0 | 52902 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 12 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10217 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4402 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14631 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LAURA SUMMER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8038352000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1036 MAXWELL MILL ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FORT MILL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29708 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 144276 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 215821 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 3938 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 43316 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 31503 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 78757 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 215194 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 119413 |
| IRS990/CYInvestmentIncomeAmt | 0 | 156 |
| IRS990/CYOtherExpensesAmt | 0 | 520811 |
| IRS990/CYOtherRevenueAmt | 0 | 4561 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1196982 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 61954 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 714715 |
| IRS990/CYTotalExpensesAmt | 0 | 1354939 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 45676 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1416893 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 35932 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 35932 |
| IRS990/Desc | 0 | FOUNDED IN 2001 ON THE PRINCIPLE OF A SMALL CHRISTIAN LEARNING ENVIRONMENT. OUR BOARD IS COMMITTED TO A LOW STUDENT-TEACHER RATIO IN ORDER TO MAXIMIZE INDIVIDUAL INSTRUCTION AND ATTENTION. NO MORE THAN 13 STUDENTS PER CLASS IN ELEMENTARY AND NO MORE THAN 15 IN MIDDLE AND HIGH SCHOOL. WGCS IS A KINDERGARTEN THROUGH 12TH GRADE SCHOOL WITH HONORS AND COLLEGE PREPARATORY CLASSES OFFERED AT THE HIGH SCHOOL LEVEL. ALL K-8TH GRADERS TAKE PART IN A FOCUSED, FORMAL MUSIC AND DRAMA PROGRAM WHERE EACH STUDENT MAY SHOWCASE THEIR GOD-GIVEN SKILLS AND TALENTS. SCHOOL IS IN SESSION EVERY MONDAY - THURSDAY FROM 8:00 - 2:45 (K-8TH) & 8:00 - 3:00 (HS) WITH NO SCHOOL ON FRIDAYS. ENCOURAGING STUDENTS TO ACHIEVE THEIR FULL POTENTIAL ACADEMICALLY, |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 11000 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 11000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1206396 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1450 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1450 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 36014 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 142 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1267 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 37423 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 10675 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KYLE BOYD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARY JO SHANNON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TOMMY CRATES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN MCARUTHUR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 86582 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 36350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | HEADMASTER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 162292 |
| IRS990/GrantAmt | 0 | 119413 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 119413 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 119413 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1416893 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 398 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7664 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 41810 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 49872 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 28 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 277 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4323 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4628 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 7325 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 6904 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 156 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 156 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 313002 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1351565 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1315944 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1628946 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | WE ARE A K-12 CHRISTIAN SCHOOL FOUNDED UNDER THE FOLLOWING (4) PILLARS: ACADEMICS: WE PROVIDE AN AMAZING ACCREDITED ACADEMIC PROGRAM UTILIZING 100% CERTIFIED TEACHERS. SCHEDULE: WE PROVIDE OUR STUDENTS AND THEIR FAMILIES AN OPPORTUNITY ON FRIDAYS TO INVEST THEMSELVES IN ACTIVITIES IN WHICH THEY ARE PASSIONATE. FAITH: WE PROVIDE AN UNAPOLOGETIC, UNCOMPROMISING CHRIST CENTERED APPROACH TO EDUCATION. RELATIONSHIPS: WE DEVELOP LASTING RELATIONSHIPS BETWEEN THE STUDENTS, TEACHERS, STAFF AND PARENTS THROUGH INTENTIONAL COMMUNICATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 657609 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 634313 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 878644 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 936244 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 867644 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 925244 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 846 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4237 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 203650 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 208733 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1462 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4379 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 31951 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 37792 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 59 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 593 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 5275 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5927 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | STUDENT ACTIVITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | ATHLETIC SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | TRAINING AND CE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5021 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 56544 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 31565 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 30966 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 320 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 56544 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 31565 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 30966 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5341 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 722515 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | VENDING MACHINE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4186 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 375 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4186 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 375 |
| IRS990/OtherRevenueTotalAmt | 0 | 4561 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2394 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 20007 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 555175 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 577576 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 525 |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS WALNUT GROVE CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF THE EDUCATIONAL ADMISSION POLICIES, FINANCIAL AID, PROGRAM, ATHLETIC OF SCHOOL ADMINISTERED PROGRAMS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL PROVIDES SCHOLARSHIPS TO QUALIFYING STUDENTS IN ACCORDANCE WITH A MERIT BASED EVALUATION SYSTEM. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WE ARE A K-12 CHRISTIAN SCHOOL FOUNDED UNDER THE FOLLOWING (4) PILLARS: ACADEMICS: WE PROVIDE AN AMAZING ACCREDITED ACADEMIC PROGRAM UTILIZING 100% CERTIFIED TEACHERS. SCHEDULE: WE PROVIDE OUR STUDENTS AND THEIR FAMILIES AN OPPORTUNITY ON FRIDAYS TO INVEST THEMSELVES IN ACTIVITIES IN WHICH THEY ARE PASSIONATE. FAITH: WE PROVIDE AN UNAPOLOGETIC, UNCOMPROMISING CHRIST CENTERED APPROACH TO EDUCATION. RELATIONSHIPS: WE DEVELOP LASTING RELATIONSHIPS BETWEEN THE STUDENTS, TEACHERS, STAFF AND PARENTS THROUGH INTENTIONAL COMMUNICATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PAGE 1, PART 1, LINE 1 (CONTINUED) NO MORE THAN 13 STUDENTS PER CLASS IN ELEMENTARY AND NO MORE THAN 15 IN MIDDLE AND HIGH SCHOOL. WHAT WE BELIEVE: WE BELIEVE THAT THE BIBLE ALONE, IN ITS AUTOGRAPHS, IS THE VERBAL, AND ONLY INFALLIBLE, AUTHORITATIVE WORD OF GOD, AND THAT IT IS THE ONLY FIT, FINAL RULE IN ALL MATTERS OF BOTH FAITH AND PRACTICE. WE BELIEVE THAT THERE IS ONLY ONE GOD, ETERNALLY EXISTENT IN THREE PERSONS: FATHER, SON AND HOLY SPIRIT. WE BELIEVE IN THE DEITY OF OUR LORD JESUS CHRIST, HIS VIRGIN BIRTH AND HIS SINLESS LIFE, HIS MIRACLES, HIS VICARIOUS ATONEMENT THROUGH HIS SHED BLOOD, HIS BODILY RESURRECTION, HIS ASCENSION TO THE RIGHT HAND OF THE FATHER, AND HIS PERSONAL RETURN IN THE POWER AND GLORY. WE BELIEVE IN THE PRESENT MINISTRY OF THE HOLY SPIRIT, BY WHOSE INDWELLING THE CHRISTIAN IS ENABLED TO LIVE A GODLY LIFE. WE BELIEVE THAT FOR THE SALVATION OF LOST OR SINFUL MEN, REGENERATION OF THE HOLY SPIRIT IS ABSOLUTELY ESSENTIAL. WE BELIEVE IN THE RESURRECTION OF LIFE FOR TRUE BELIEVERS AND THAT THEY WHO ARE LOST WILL BE RAISED UNTO THE RESURRECTION OF DAMNATION. WE BELIEVE IN THE RESURRECTION OF ALL MEN, BOTH SAVED AND LOST. WE BELIEVE IN THE SPIRITUAL UNITY OF BELIEVERS IN OUR LORD JESUS CHRIST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PAGE 2, PART III, LINE 4A - PROGRAM SERVICES (CONTINUED) SOCIALLY AND SPIRITUALLY, FOR THE GROWTH OF GOD'S KINGDOM, IS THE GOAL OF WGCS TEACHERS AND ADMINISTRATORS. WGCS IS ACCREDITED BY: SOUTH CAROLINA ASSOCIATION OF CHRISTIAN SCHOOLS (SCACS) NATIONAL COUNCIL FOR PRIVATE SCHOOLS ACCREDITATION (NCPSA) OUR STUDENTS' STANDARDIZED TEST SCORES AVERAGE 1.5 GRADE LEVELS HIGHER THAN THE NATIONAL AVERAGE. ATHLETICS 75% OF STUDENTS 6TH-12TH GRADES PLAY SPORTS AT WGCS THE GOAL OF WGCS ATHLETICS IS TO ENCOURAGE STUDENTS TO GROW SPIRITUALLY AND DEVELOP ATHLETICALLY AS THEY LEARN LIFE LESSONS THROUGH WGCS SPORTS. OUR HISTORY IN 2001 WGCS STARTED OUT IN A SMALL RENTED FACILITY IN FORT MILL, SC AND MADE A MOVE IN 2005 TO A NEW LOCATION IN CHARLOTTE, NC. LAKEVIEW CHURCH RENTED HALF OF THEIR BUILDING TO WGCS FOR 7 YEARS. ALTHOUGH THIS WAS AN IDEAL LOCATION AND FACILITY, WGCS ALWAYS HOPED AND PRAYED FOR A BUILDING BACK IN SOUTH CAROLINA. THE GOAL WAS TO KEEP THE SCHOOL IN ALIGNMENT WITH ITS ORIGINAL ACCREDITATION AND ROOTS. THERE WERE AT LEAST 20 DIFFERENT LOCATIONS CONSIDERED DURING THIS TIME BUT EACH TIME THE DOOR WOULD SHUT FOR VARIOUS REASONS. IN 2008, A FINANCIAL CRISIS ALMOST SHUT THE SCHOOL DOWN, BUT WITH THE HAND OF GOD AND WITH THE GENEROSITY OF THE WGCS STAFF, FAMILIES & FRIENDS, WGCS MADE IT THROUGH THE TRIAL WITH MORE WISDOM AND STABILITY THAN EVER BEFORE. AS GOD PROVIDED FOR EVERY NEED FOR THE SCHOOL, HE TAUGHT THE FOUNDERS, SCHOOL BOARD AND STAFF TO LEAN ON HIM AS HE BUILT BACK THE SCHOOL ONE LESSON AT A TIME. GOD WAS EQUIPPING WGCS TO ACCOMPLISH HIS MISSION AND PREPARING WGCS TO RECEIVE HIS BLESSING. NEW FACILITY IN THE SPRING OF 2011, AFTER A SCHOOL BOARD MEETING, GOD PLACED ON THE HEART OF ONE OF THE WGCS BOARD MEMBERS TO LOOK UP, ON-LINE, ONE OF THE OLD BUILDINGS THAT THE SCHOOL HAD ONCE CONSIDERED FOR A NEW LOCATION. AS GOD WOULD HAVE IT, THE BUILDING WAS GOING UP FOR FORECLOSURE AUCTION THE FOLLOWING DAY. THE BOARD MEMBER, HER HUSBAND AND ANOTHER WGCS BOARD MEMBER ATTENDED THE AUCTION. THEY ARRIVED AN HOUR BEFORE BIDDING WAS TO START TO TOUR THE BUILDING ALONG WITH OTHER INTERESTED BUYERS. THE TRIO RAN INTO TWO MEN, AN INVESTOR AND HIS ADVISOR, AND STARTED A FRIENDLY CONVERSATION ABOUT THE HISTORY OF THE BUILDING AND WALNUT GROVES INTEREST IN THE BUILDING. THE FRIENDLY INVESTOR ENDED UP PURCHASING THE BUILDING AND THE BOARD MEMBERS MADE IT A POINT TO INTRODUCE THE GENTLEMEN TO WALNUT GROVES PRINCIPAL AND CO-FOUNDER, KYLE BOYD. THE BOARD MEMBER HAD URGED MR. BOYD TO ATTEND THE AUCTION BUT HE DECIDED AT THE LAST MINUTE TO DRIVE OVER TO THE BUILDING AND ARRIVED JUST AS THE AUCTION STARTED. MR. BOYD WAS TOLD BY THE NEW OWNER THAT HIS ADVISOR HAD ALSO ENCOURAGED HIM TO ATTEND THE AUCTION, AND HE TOO FELT LED TO COME TO THE AUCTION AT THE LAST MINUTE. OVER MANY MONTHS, THE INVESTOR AND HIS ADVISOR MET WITH THE SCHOOL BOARD TO TRY TO FIGURE A WAY FOR WALNUT GROVE TO MAKE THIS BUILDING THEIR NEW HOME. THE SCHOOL BOARD, AT ONE POINT, FELT THERE WERE TOO MANY UNKNOWNS IN THE EXPENSE OF OWNING AND RENOVATING SUCH A BUILDING AND RELUCTANTLY WALKED AWAY FROM THE OPPORTUNITY. THE SPIRIT-FILLED INVESTOR KNEW THAT GOD HAD PROVIDED ALL THINGS FOR HIM IN HIS LIFE, AND HE WANTED TO HELP THE SCHOOL JUST AS GOD HAD HELPED HIM. SO THIS MOUNTAIN, THAT MANY THOUGHT COULDN'T BE MOVED, WAS MOVED BY GOD THROUGH THE FAITH AND THE OBEDIENCE OF A MAN WITH A HEART FOR CHRIST. IF WALNUT GROVE WOULD HAVE HELD ONTO ANY OF THE OTHER BUILDINGS THAT THEY HAD CONSIDERED OVER THE PRIOR 10 YEARS AND TRIED TO MAKE THEM WORK, THEN THE SCHOOL WOULD HAVE MISSED OUT ON THE BIGGEST BLESSING FROM GOD. WGCS IS GRATEFUL TO THIS INVESTOR FOR ALLOWING GOD TO WORK THROUGH HIM, BY MAKING THIS BUILDING AFFORDABLE FOR THE SCHOOL AND WORKING IN THE PARAMETERS THAT FIT FOR SUCH A SMALL SCHOOL. EVEN AFTER THE BUILDING DEAL WAS FINALIZED, A SEPARATE ANONYMOUS DONOR PURCHASED AN ADDITIONAL ACRE OF LAND, ADJACENT TO THE BUILDING, AND DONATED IT TO WGCS SO THAT THE ENTIRE PROPERTY AREA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PROVIDED TO THE BOARD FOR A COMMENT PERIOD. ONCE THIS PERIOD IS OVER, AND ANY QUESTIONS ARE ADDRESSED, THE FORM 990 IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CONFLICT OF INTEREST POLICY IS CERTIFIED BY EACH BOARD MEMBER ANNUALLY. THE BOARD MEMBERS ARE ENCOURAGED TO UPDATE THE BOARD OF ANY CHANGES DURING THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AS PART OF THE ANNUAL BUDGET PROCESS, THE BOARD REVIEWS, DISCUSSES AND APPROVES THE COMPENSATION OF THE SCHOOL HEAD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PRIOR PERIOD ADJUSTMENT - GAAP 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2021-01-29 14:40:06Z |
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| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8038352001 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-10-27 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.