Civic Intelligence

Winter Haven Christian School Inc

EIN 59-2715430 • 501(c)3 • Winter Haven, FL

Profile

To assist parents in developing their children to be strong in mind, spirit, and body, using christ as their example and teaching the principles found in god's holy word, the bible.

1700 Buckeye Loop Road NEWinter Haven, FL 33881-2753

whcsonline.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

27th percentile

-5.9%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-4.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,528,203

Down $432,871 (-11%) from 2023

Liabilities

Down

$354,289

Down $175,145 (-33%) from 2023

Net Assets

Down

$3,173,914

Down $257,726 (-7.5%) from 2023

Revenue

Up

$4,084,254

Up $92,476 (+2.3%) from 2023

Expenses

Up

$4,364,454

Up $137,235 (+3.2%) from 2023

Net Income

Down

-$280,200

Down $44,759 (-19%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,435,718Liabilities 2011: $139,392Net Assets 2011: $2,296,3262011Assets 2012: $2,529,212Liabilities 2012: $207,212Net Assets 2012: $2,322,0002012Assets 2013: $2,926,227Liabilities 2013: $271,424Net Assets 2013: $2,654,8032013Assets 2014: $2,909,229Liabilities 2014: $267,393Net Assets 2014: $2,641,8362014Assets 2015: $2,845,198Liabilities 2015: $239,538Net Assets 2015: $2,605,6602015Assets 2016: $2,815,828Liabilities 2016: $363,195Net Assets 2016: $2,452,6332016Assets 2017: $3,389,919Liabilities 2017: $811,031Net Assets 2017: $2,578,8882017Assets 2018: $3,660,675Liabilities 2018: $1,042,891Net Assets 2018: $2,617,7842018Assets 2019: $3,591,070Liabilities 2019: $879,961Net Assets 2019: $2,711,1092019Assets 2020: $4,026,162Liabilities 2020: $1,151,213Net Assets 2020: $2,874,9492020Assets 2021: $3,868,570Liabilities 2021: $421,799Net Assets 2021: $3,446,7712021Assets 2022: $4,164,583Liabilities 2022: $503,908Net Assets 2022: $3,660,6752022Assets 2023: $3,961,074Liabilities 2023: $529,434Net Assets 2023: $3,431,6402023Assets 2024: $3,528,203Liabilities 2024: $354,289Net Assets 2024: $3,173,9142024

Highlighted filing

2024

Assets$3,528,203
Liabilities$354,289
Net Assets$3,173,914

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $932,2712011Expenses 2012: $1,009,4222012Expenses 2013: $1,139,3352013Revenue 2014: $1,431,874Expenses 2014: $1,372,925Net Income 2014: $58,9492014Revenue 2015: $1,617,922Expenses 2015: $1,637,188Net Income 2015: -$19,2662015Revenue 2016: $2,322,877Expenses 2016: $2,185,883Net Income 2016: $136,9942016Revenue 2017: $2,540,039Expenses 2017: $2,416,883Net Income 2017: $123,1562017Revenue 2018: $2,682,636Expenses 2018: $2,641,309Net Income 2018: $41,3272018Revenue 2019: $3,060,930Expenses 2019: $2,972,475Net Income 2019: $88,4552019Revenue 2020: $3,466,289Expenses 2020: $3,234,364Net Income 2020: $231,9252020Revenue 2021: $3,763,028Expenses 2021: $3,212,240Net Income 2021: $550,7882021Revenue 2022: $3,811,093Expenses 2022: $3,587,402Net Income 2022: $223,6912022Revenue 2023: $3,991,778Expenses 2023: $4,227,219Net Income 2023: -$235,4412023Revenue 2024: $4,084,254Expenses 2024: $4,364,454Net Income 2024: -$280,2002024

Highlighted filing

2024

Revenue$4,084,254
Expenses$4,364,454
Net Income-$280,200

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.53$0.35$3.17$4.08$4.36$0.28
2023Detailed filing. Detailed filing data is available for this year.$3.96$0.53$3.43$3.99$4.23$0.24
2022Detailed filing. Detailed filing data is available for this year.$4.16$0.50$3.66$3.81$3.59$0.22
2021Detailed filing. Detailed filing data is available for this year.$3.87$0.42$3.45$3.76$3.21$0.55
2020Detailed filing. Detailed filing data is available for this year.$4.03$1.15$2.87$3.47$3.23$0.23
2019Detailed filing. Detailed filing data is available for this year.$3.59$0.88$2.71$3.06$2.97$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.66$1.04$2.62$2.68$2.64$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.39$0.81$2.58$2.54$2.42$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.82$0.36$2.45$2.32$2.19$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.85$0.24$2.61$1.62$1.64$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.91$0.27$2.64$1.43$1.37$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.27$2.65$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.21$2.32$1.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.14$2.30$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$4,125,857
Mission and Program Overview

Mission

To assist parents in developing their children to be strong in mind, spirit, and body, using christ as their example and teaching the principles found in god's holy word, the bible.

To assist children to be strong in mind, spirit, and body, using christ as their example.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,506,757$2,486,480▼ $20,277
Cash and Non-Interest-Bearing Accounts$464,495$407,363▼ $57,132
Investments in Publicly Traded Securities$256,582$279,541▲ $22,959
Savings and Temporary Cash Investments$604,756$259,724▼ $345,032
Other Notes and Loans Receivable, Net$55,464$50,851▼ $4,613
Prepaid Expenses and Deferred Charges$60,012$43,744▼ $16,268
Accounts Receivable$12,508--
Total Assets$3,961,074$3,528,203▼ $432,871
Other Assets Total$500$500→ $0
Liabilities
Accounts Payable and Accrued Expenses$231,728$266,102▲ $34,374
Deferred Revenue$297,706$88,187▼ $209,519
Total Liabilities$529,434$354,289▼ $175,145
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,994,403$2,684,889▼ $309,514
Net Assets With Donor Restrictions$437,237$489,025▲ $51,788
Total Net Assets Fund Balance$3,431,640$3,173,914▼ $257,726
Total Liabilities and Net Assets / Fund Balance$3,961,074$3,528,203▼ $432,871

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,032,598$1,344,176$3,376,774
Equipment$55,420$365,940$421,360
Leasehold Improvements$219,134$83,282$302,416
Land$166,906-$166,906
Other Land Buildings$12,422-$12,422
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph KleinHeadmasterFT$95,599$5,186$100,785

Board Members and Trustees

NameTitle
Wayne StultsPresident
Dorothy BrownDirector
Robert F MaynardDirector
Wyndell KirklandDirector
Frank VaughnSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$75,903
Program Service Revenue
$3,978,582
Investment Income
$28,847
Other Revenue
$922
All Other Contributions
$75,903
Change in Net Assets
$-280,200

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,084,254
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-253,676
Total Revenue per Audited Statements
$3,830,578
Total Revenue per Form 990
$4,084,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,881,613
Other Expenses$1,206,691
Grants and Similar Amounts Paid$276,150
Total Fundraising Expense$52,278
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,361,983$77,870$41,528$2,481,381
Grants to Domestic Individuals$276,150--$276,150
Payroll Taxes$158,107$27,901-$186,008
Occupancy$145,276$29,909-$175,185
Depreciation Depletion$119,014$21,002-$140,016
Office Expenses$64,136$37,430-$101,566
Current Officers, Directors, Trustees, and Key Employees$81,595$14,399-$95,994
Other Employee Benefits$80,957$14,287-$95,244
Fees for Services Accounting-$26,565-$26,565
Other Expenses$22,893$543-$23,436
Pension Plan Contributions$19,538$3,448-$22,986
All Other Expenses$7,520-$10,750$18,270
Information Technology$14,931$2,635-$17,566
Insurance$14,474$2,554-$17,028
Advertising-$9,688-$9,688
Fees for Service Investment Mgmnt Fees-$3,796-$3,796
Travel-$2,699-$2,699
Fees for Services Other-$710-$710
Interest-$633-$633
Total Functional Expenses$4,036,107$276,069$52,278$4,364,454

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,364,454
Expenses per Audited Statements$4,088,304
Total Expenses per Audited Statements$4,088,304
Expenses Not Reported on Financial Statements$276,150
Other Expense Adjustments$276,150
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 will be reviewed by the board members at a board meeting prior to filing.

Form 990, Part VI, Section B, Line 12C

Each board member is expected to read and sign a statement indicating that he/she has received a copy of the conflict of lnterest policy and agrees to abide by its provisions. The signed forms will be kept on file in the president's office. Business or professional interests: board members have outside business and professional interests. Board members may not make a profit in any way in their outside employment or business interests that is caused by, results from, or is due in any way to preferential treatment resulting from their service on the whcs board. A member shall never have an advantage or disadvantage in doing business with whcs as a result of his/her service as a member. During board meetings, board members shall disclose any conflict of interest involving an issue before the board. While they may participate in discussion of the issue, they shall not vote. Gifts, gratuities: board members will not accept gifts, gratuities, trips, personal property, or other items of value from an outside person or organization as an inducement to do business or provide services. Abuse of the board office: board members should not abuse their office by using whcs staff, services, equipment, or property for their personal or family gain. Request for special treatment: board members should not ask the headmaster or other whcs personnel to make exceptions to whcs policies for themselves, family members, or others. A board member may request review of a policy, but should not request an exception to existing policy. Nepotism: there is no prohibition against hiring or doing business with relatives of members. A member will, however, refrain from participating in actions of the board or whcs administrators regarding the employment, application for employment, terms and conditions of employment, termination of the employment, or otherwise doing business with any person related to the member by either blood or marriage or business entities for which they work.

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

The headmaster's compensation is reviewed by the governing body using comparability data based on comparisons with similar private schools in the area, considering size and curriculum, and requires board of directors' approval.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Winter Haven Christian School Inc
EIN
59-2715430
Phone
8632944135
Address
1700 BUCKEYE LOOP ROAD NE, WINTER HAVEN, FL 33881-2753

Signing Officer

Name
Joseph Klein
Title
Headmaster
Phone
8632944135
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Klein
Formed
1989
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
79
Volunteers
25

Preparer

Firm
Cliftonlarsonallen Llp
Address
420 SOUTH ORANGE AVENUE SUITE 900, ORLANDO, FL 32801
Preparer
Lacey M Quatsoe
Phone
4078021200
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The school operates as a nonprofit organization and is exempt from federal and state of florida income taxes under section 501(c)(3) of the internal revenue code. The school has adopted accounting standards codification (asc) 740-10 as it relates to uncertain tax positions. When applicable, any interest and penalties recognized associated with a tax position are classified as current liabilities in the schools financial statements. The school is not aware of any activities that would jeopardize its tax-exempt status.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Financial aid and discounts -276,150.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Financial aid and discounts 276,150.

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IRS990/Desc0WITH AN ENROLLMENT OF OVER 450 STUDENTS FROM PRE-K THROUGH 12TH GRADE, OUR SCHOOL HAS BUILT A STRONG REPUTATION FOR ACADEMIC EXCELLENCE AND SPIRITUAL DEVELOPMENT. WE ARE PROUD TO BE ACCREDITED BY BOTH REGIONAL AND NATIONAL ACCREDITATION BODIES, A TESTAMENT TO THE HIGH STANDARDS WE UPHOLD ACROSS ALL GRADE LEVELS. OUR GRADUATES ARE CONSISTENTLY WELL-PREPARED FOR THE RIGORS OF HIGHER EDUCATION AND ARE REGULARLY ACCEPTED INTO COMPETITIVE COLLEGIATE PROGRAMS. THROUGH A COMMITMENT TO ACADEMIC RIGOR, SPIRITUAL GROWTH, AND PERSONAL DEVELOPMENT, WE EQUIP STUDENTS WITH THE TOOLS THEY NEED TO THRIVE IN TODAY'S WORLD.
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02486480
IRS990/LandBldgEquipCostOrOtherBssAmt04279878
IRS990/LegalDomicileStateCd0FL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt041603
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ASSIST PARENTS IN DEVELOPING THEIR CHILDREN TO BE STRONG IN MIND, SPIRIT, AND BODY, USING CHRIST AS THEIR EXAMPLE AND TEACHING THE PRINCIPLES FOUND IN GOD'S HOLY WORD, THE BIBLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03431640
IRS990/NetAssetsOrFundBalancesEOYAmt03173914
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01384
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01384
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt022474
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02994403
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02684889
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt029909
IRS990/OccupancyGrp/ProgramServicesAmt0145276
IRS990/OccupancyGrp/TotalAmt0175185
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt037430
IRS990/OfficeExpensesGrp/ProgramServicesAmt064136
IRS990/OfficeExpensesGrp/TotalAmt0101566
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0500
IRS990/OtherAssetsTotalGrp/EOYAmt0500
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014287
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt080957
IRS990/OtherEmployeeBenefitsGrp/TotalAmt095244
IRS990/OtherExpensesGrp/Desc0SCHOOL PROGRAMS
IRS990/OtherExpensesGrp/Desc1ATHLETICS
IRS990/OtherExpensesGrp/Desc2LUNCH EXPENSES
IRS990/OtherExpensesGrp/Desc3DUES & LICENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0543
IRS990/OtherExpensesGrp/ProgramServicesAmt0394424
IRS990/OtherExpensesGrp/ProgramServicesAmt1148110
IRS990/OtherExpensesGrp/ProgramServicesAmt2126999
IRS990/OtherExpensesGrp/ProgramServicesAmt322893
IRS990/OtherExpensesGrp/TotalAmt0394424
IRS990/OtherExpensesGrp/TotalAmt1148110
IRS990/OtherExpensesGrp/TotalAmt2126999
IRS990/OtherExpensesGrp/TotalAmt323436
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0922
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0922
IRS990/OtherRevenueTotalAmt0922
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt041528
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077870
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02361983
IRS990/OtherSalariesAndWagesGrp/TotalAmt02481381
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt055464
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt050851
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027901
IRS990/PayrollTaxesGrp/ProgramServicesAmt0158107
IRS990/PayrollTaxesGrp/TotalAmt0186008
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03448
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019538
IRS990/PensionPlanContributionsGrp/TotalAmt022986
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt060012
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt043744
IRS990/PrincipalOfficerNm0JOSEPH KLEIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/BusinessCd4611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION FEES
IRS990/ProgramServiceRevenueGrp/Desc1LUNCH FEES
IRS990/ProgramServiceRevenueGrp/Desc2EXTENDED CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER STUDENT FEES
IRS990/ProgramServiceRevenueGrp/Desc4REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03692416
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1108194
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt284442
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt369284
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt424246
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03692416
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1108194
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt284442
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt369284
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt424246
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt084185
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0499712
IRS990/PYInvestmentIncomeAmt08969
IRS990/PYOtherExpensesAmt01168240
IRS990/PYOtherRevenueAmt01576
IRS990/PYProgramServiceRevenueAmt03897048
IRS990/PYRevenuesLessExpensesAmt0-235441
IRS990/PYSalariesCompEmpBnftPaidAmt02559267
IRS990/PYTotalExpensesAmt04227219
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03991778
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-280200
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03978582
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0604756
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0259724
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02032598
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01344176
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03376774
IRS990ScheduleD/EquipmentGrp/BookValueAmt055420
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0365940
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0421360
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0276150
IRS990ScheduleD/ExpensesSubtotalAmt04088304
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0166906
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0166906
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0219134
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt083282
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0302416
IRS990ScheduleD/NetUnrealizedGainsInvstAmt022474
IRS990ScheduleD/OtherExpensesNotIncludedAmt0276150
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012422
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012422
IRS990ScheduleD/OtherRevenueAmt0-276150
IRS990ScheduleD/RevenueNotReportedAmt0-253676
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04084254
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL OPERATES AS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE OF FLORIDA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT LIABILITIES IN THE SCHOOLS FINANCIAL STATEMENTS. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FINANCIAL AID AND DISCOUNTS -276,150.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FINANCIAL AID AND DISCOUNTS 276,150.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02486480
IRS990ScheduleD/TotalExpensesPerForm990Amt04364454
IRS990ScheduleD/TotalRevenuePerForm990Amt04084254
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03830578
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04088304
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/ExplanationTxt0THE NON-DISCRIMINATION POLICY IS PRINTED ANNUALLY IN A LOCAL NEWSPAPER AND IS DISCLOSED IN THE SCHOOL HANDBOOK AND OTHER BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0209997
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt126046
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt24281
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt333160
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt42666
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0RETENTION DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1EMPLOYEE DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2EARLY ENROLLMENT DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3SCHOLARSHIP DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4STEP UP WRITEOFFS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt10
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt20
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt30
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt40
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc2N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc3N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc4N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0180
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt118
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt236
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt315
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt450
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc2N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc3N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc4N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL TUITION DISCOUNTS AND FINANCIAL AID ARE ISSUED AS CREDITS TO THE STUDENTS ACCOUNT AND NO CASH IS ACTUALLY PAID TO THE STUDENTS RECEIVING THE ASSISTANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt0EMPLOYEE DISCOUNTS
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt1EMPLOYEE DISCOUNTS
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt2EMPLOYEE DISCOUNTS
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt0170473
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt125541
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt24015
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt0RETENTION DISCOUNT
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt1EMPLOYEE DISCOUNT
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt2EARLY PAYMENT DISCOUNT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED BY THE BOARD MEMBERS AT A BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS EXPECTED TO READ AND SIGN A STATEMENT INDICATING THAT HE/SHE HAS RECEIVED A COPY OF THE CONFLICT OF LNTEREST POLICY AND AGREES TO ABIDE BY ITS PROVISIONS. THE SIGNED FORMS WILL BE KEPT ON FILE IN THE PRESIDENT'S OFFICE. BUSINESS OR PROFESSIONAL INTERESTS: BOARD MEMBERS HAVE OUTSIDE BUSINESS AND PROFESSIONAL INTERESTS. BOARD MEMBERS MAY NOT MAKE A PROFIT IN ANY WAY IN THEIR OUTSIDE EMPLOYMENT OR BUSINESS INTERESTS THAT IS CAUSED BY, RESULTS FROM, OR IS DUE IN ANY WAY TO PREFERENTIAL TREATMENT RESULTING FROM THEIR SERVICE ON THE WHCS BOARD. A MEMBER SHALL NEVER HAVE AN ADVANTAGE OR DISADVANTAGE IN DOING BUSINESS WITH WHCS AS A RESULT OF HIS/HER SERVICE AS A MEMBER. DURING BOARD MEETINGS, BOARD MEMBERS SHALL DISCLOSE ANY CONFLICT OF INTEREST INVOLVING AN ISSUE BEFORE THE BOARD. WHILE THEY MAY PARTICIPATE IN DISCUSSION OF THE ISSUE, THEY SHALL NOT VOTE. GIFTS, GRATUITIES: BOARD MEMBERS WILL NOT ACCEPT GIFTS, GRATUITIES, TRIPS, PERSONAL PROPERTY, OR OTHER ITEMS OF VALUE FROM AN OUTSIDE PERSON OR ORGANIZATION AS AN INDUCEMENT TO DO BUSINESS OR PROVIDE SERVICES. ABUSE OF THE BOARD OFFICE: BOARD MEMBERS SHOULD NOT ABUSE THEIR OFFICE BY USING WHCS STAFF, SERVICES, EQUIPMENT, OR PROPERTY FOR THEIR PERSONAL OR FAMILY GAIN. REQUEST FOR SPECIAL TREATMENT: BOARD MEMBERS SHOULD NOT ASK THE HEADMASTER OR OTHER WHCS PERSONNEL TO MAKE EXCEPTIONS TO WHCS POLICIES FOR THEMSELVES, FAMILY MEMBERS, OR OTHERS. A BOARD MEMBER MAY REQUEST REVIEW OF A POLICY, BUT SHOULD NOT REQUEST AN EXCEPTION TO EXISTING POLICY. NEPOTISM: THERE IS NO PROHIBITION AGAINST HIRING OR DOING BUSINESS WITH RELATIVES OF MEMBERS. A MEMBER WILL, HOWEVER, REFRAIN FROM PARTICIPATING IN ACTIONS OF THE BOARD OR WHCS ADMINISTRATORS REGARDING THE EMPLOYMENT, APPLICATION FOR EMPLOYMENT, TERMS AND CONDITIONS OF EMPLOYMENT, TERMINATION OF THE EMPLOYMENT, OR OTHERWISE DOING BUSINESS WITH ANY PERSON RELATED TO THE MEMBER BY EITHER BLOOD OR MARRIAGE OR BUSINESS ENTITIES FOR WHICH THEY WORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE HEADMASTER'S COMPENSATION IS REVIEWED BY THE GOVERNING BODY USING COMPARABILITY DATA BASED ON COMPARISONS WITH SIMILAR PRIVATE SCHOOLS IN THE AREA, CONSIDERING SIZE AND CURRICULUM, AND REQUIRES BOARD OF DIRECTORS' APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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