Civic Intelligence

Whispering Winds Charter School Project Inc.

990 • Fiscal year 2022 • EIN 59-3572902

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 04, 2022

2480 NW Old Fannin RoadChiefland, FL 32626

(352) 490-5799

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.14x

Higher debt load relative to assets than 62% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

38th percentile

1.0%

Higher net margin than 38% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

53rd percentile

2.5%

Faster asset growth than 53% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

22%

Faster revenue growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$744,082

Up $18,272 (+2.5%) from 2021

Net Assets

Up

$641,309

Up $29,049 (+4.7%) from 2021

Liabilities

Down

$102,773

Down $10,777 (-9.5%) from 2021

Revenue

Up

$1,295,294

Up $236,506 (+22%) from 2021

Expenses

Up

$1,282,582

Up $223,617 (+21%) from 2021

Net Income

Up

$12,712

Up $12,889 (+7282%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,464,976Liabilities 2011: $329,445Net Assets 2011: $1,135,5312011Assets 2012: $1,316,020Liabilities 2012: $305,615Net Assets 2012: $1,010,4052012Assets 2013: $1,116,537Liabilities 2013: $284,323Net Assets 2013: $832,2142013Assets 2014: $719,538Liabilities 2014: $267,431Net Assets 2014: $452,1072014Assets 2015: $756,694Liabilities 2015: $248,103Net Assets 2015: $508,5912015Assets 2016: $719,085Liabilities 2016: $219,519Net Assets 2016: $499,5662016Assets 2017: $785,808Liabilities 2017: $197,557Net Assets 2017: $588,2512017Assets 2018: $749,983Liabilities 2018: $224,901Net Assets 2018: $525,0822018Assets 2019: $788,186Liabilities 2019: $156,345Net Assets 2019: $631,8412019Assets 2020: $762,367Liabilities 2020: $130,958Net Assets 2020: $631,4092020Assets 2021: $725,810Liabilities 2021: $113,550Net Assets 2021: $612,2602021Assets 2022: $744,082Liabilities 2022: $102,773Net Assets 2022: $641,3092022Assets 2023: $727,177Liabilities 2023: $68,395Net Assets 2023: $658,7822023Assets 2024: $540,951Liabilities 2024: $65,257Net Assets 2024: $475,6942024Assets 2025: $564,452Liabilities 2025: $10,362Net Assets 2025: $554,0902025

Highlighted filing

2022

Assets$744,082
Liabilities$102,773
Net Assets$641,309

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,071,360Expenses 2011: $1,117,084Net Income 2011: -$45,7242011Expenses 2012: $930,3222012Revenue 2013: $760,050Expenses 2013: $866,073Net Income 2013: -$106,0232013Revenue 2014: $610,394Expenses 2014: $677,397Net Income 2014: -$67,0032014Revenue 2015: $863,732Expenses 2015: $783,265Net Income 2015: $80,4672015Revenue 2016: $989,993Expenses 2016: $978,808Net Income 2016: $11,1852016Revenue 2017: $927,295Expenses 2017: $803,572Net Income 2017: $123,7232017Revenue 2018: $981,161Expenses 2018: $1,021,588Net Income 2018: -$40,4272018Revenue 2019: $1,149,380Expenses 2019: $1,026,809Net Income 2019: $122,5712019Revenue 2020: $1,052,136Expenses 2020: $1,043,664Net Income 2020: $8,4722020Revenue 2021: $1,058,788Expenses 2021: $1,058,965Net Income 2021: -$1772021Revenue 2022: $1,295,294Expenses 2022: $1,282,582Net Income 2022: $12,7122022Revenue 2023: $1,467,979Expenses 2023: $1,481,269Net Income 2023: -$13,2902023Revenue 2024: $1,410,837Expenses 2024: $1,629,050Net Income 2024: -$218,2132024Revenue 2025: $1,500,509Expenses 2025: $1,399,746Net Income 2025: $100,7632025

Highlighted filing

2022

Revenue$1,295,294
Expenses$1,282,582
Net Income$12,712
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 4, 2022
Return Version
2021v4.1
Gross Receipts
$1,295,294
Mission and Program Overview

Mission

Public charter school education serving grades pre-k to 5

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$336,191$327,427▼ $8,764
Cash and Non-Interest-Bearing Accounts$291,775$306,977▲ $15,202
Savings and Temporary Cash Investments$46,554$46,577▲ $23
Pledges and Grants Receivable$27,188$43,330▲ $16,142
Prepaid Expenses and Deferred Charges$23,077$18,746▼ $4,331
Total Assets$725,810$744,082▲ $18,272
Other Assets Total$1,025$1,025→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$106,004$80,903▼ $25,101
Accounts Payable and Accrued Expenses$7,546$21,870▲ $14,324
Total Liabilities$113,550$102,773▼ $10,777
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$327,369$324,300▼ $3,069
Net Assets With Donor Restrictions$284,891$317,009▲ $32,118
Total Net Assets Fund Balance$612,260$641,309▲ $29,049
Total Liabilities and Net Assets / Fund Balance$725,810$744,082▲ $18,272

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$178,284$510,635-
Other Land Buildings$0$29,172-
Land$69,505--
Equipment$26,509$169,828-
Leasehold Improvements$53,129$105,454-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jody StudstillPresident
Jennifer Megan HassellBoard Member
Barbara LockeDirector
Ruthann RossDirector
Judy BentonCommunity Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,110,581
Program Service Revenue
$0
Investment Income
$23
Other Revenue
$184,690
All Other Contributions
$0
Change in Net Assets
$12,712

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,295,294
Total Revenue per Audited Statements
$1,295,294
Total Revenue per Form 990
$1,295,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$899,251
Other Expenses$383,331
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,795$240,175$0$753,970
Pension Plan Contributions$53,976$31,773$0$85,749
Office Expenses$56,552$28,710$0$85,262
Fees for Services Other$57,523$11,208$0$68,731
Payroll Taxes$41,036$18,496$0$59,532
Occupancy$0$39,352$0$39,352
Insurance$1,522$23,942$0$25,464
Other Expenses$0$25,101$0$25,101
Fees for Services Accounting$0$23,200$0$23,200
Interest$0$4,799$0$4,799
Travel$0$1,156$0$1,156
Total Functional Expenses$734,923$547,659$0$1,282,582

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,282,582
Total Expenses per Audited Statements$1,229,834
Expenses per Audited Statements$1,187,170
Expenses Not Reported on Financial Statements$95,412
Other Expense Adjustments$95,412
Expenses Not Reported on Form 990$42,664
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Whispering Winds Charter School Project Inc
EIN
59-3572902
Phone
3524905799
Address
2480 NW OLD FANNIN ROAD, CHIEFLAND, FL 32626

Signing Officer

Name
Jennifer Pittman
Title
Registered Agent
Phone
3524905799
Signed
2022-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr J Suzann Cornell
Formed
1998
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
27
Volunteers
22

Preparer

Firm
Sharon C Brannan CPA Pa
Address
161 N MAIN STREET, WILLISTON, FL 32696
Preparer
Sharon C Brannan
Phone
3525286558
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of the final form 990 was provided to each voting member of the organization's governing body prior to its filing with the irs.

Pt VI, Line 15A

Conflict of interests are reviewed by the board

Pt VI, Line 15A

Compensation is approved by board and is based on experience and education of employee and is comparable to local district salary rates

Pt VI, Line 15B

SAME AS LINE 15A

Pt XI

Current year expenditures for capital assets, principal payments are included in expenses but has not effect on net position

Pt XI

Current year depreciation exp is not included in expenses but does have an impact on net position

Pt XII, Line 1

Governmental funds are accounted for using modified accrual accounting. Modified accrual accounting focuses on available cash and other financial assets that can readily be converted to cash. This provides a short-term view of the fund's financial position

Pt VI, Line 12C

Conflict of interests are reviewed by the board

Financial Statement Notes

Pt XII, Line 2D

Governmental funds report capital outlays as expenditures. However, in the audited statement of activities, the cost of those assets is depreciated over their estimated useful lives

Pt XII, Line 2D

Adjustment of required contribution to net pension expense

Pt XII, Line 4B

Governmental funds report capital outlays as expenditures. However, in the audited statement of activities, the cost of those assets is depreciated over their estimated useful lives

Pt XII, Line 4B

Repayment of principal is an expenditure in governmental funds, but reduces long term liabilites in the audited statement of net position

Raw XML AppendixShowing 400 of 428 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07546
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt021870
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PUBLIC CHARTER SCHOOL EDUCATION SERVING GRADES PRE-K TO 5
IRS990/AllOtherContributionsAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0ANGELA JORDAN
IRS990/BooksInCareOfDetail/PhoneNum03524905799
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02480 NW OLD FANNIN RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHIEFLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032626
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0291775
IRS990/CashNonInterestBearingGrp/EOYAmt0306977
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01110581
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt023
IRS990/CYOtherExpensesAmt0383331
IRS990/CYOtherRevenueAmt0184690
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt012712
IRS990/CYSalariesCompEmpBnftPaidAmt0899251
IRS990/CYTotalExpensesAmt01282582
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01295294
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE SCHOOL SUCCESSFULLY EDUCATED 125 STUDENTS IN 2022 AND 116 STUDENTS IN 2021, SERVING GRADES PRE-K TO 5
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0284891
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0317009
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt027
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0734923
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt023200
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt023200
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt011208
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt057523
IRS990/FeesForServicesOtherGrp/TotalAmt068731
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0BARBARA LOCKE
IRS990/Form990PartVIISectionAGrp/PersonNm1RUTHANN ROSS
IRS990/Form990PartVIISectionAGrp/PersonNm2JODY STUDSTILL
IRS990/Form990PartVIISectionAGrp/PersonNm3JUDY BENTON
IRS990/Form990PartVIISectionAGrp/PersonNm4JENNIFER MEGAN HASSELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMUNITY MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt01110581
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01295294
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt023942
IRS990/InsuranceGrp/ProgramServicesAmt01522
IRS990/InsuranceGrp/TotalAmt025464
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt04799
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt04799
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0815089
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0336191
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0327427
IRS990/LandBldgEquipCostOrOtherBssAmt01142516
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0184690
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0184690
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0PUBLIC CHARTER SCHOOL EDUCATION SERVING GRADES PRE-K TO 5
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0106004
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt080903
IRS990/NetAssetsOrFundBalancesBOYAmt0612260
IRS990/NetAssetsOrFundBalancesEOYAmt0641309
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0327369
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0324300
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt039352
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt039352
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt028710
IRS990/OfficeExpensesGrp/ProgramServicesAmt056552
IRS990/OfficeExpensesGrp/TotalAmt085262
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01025
IRS990/OtherAssetsTotalGrp/EOYAmt01025
IRS990/OtherChangesInNetAssetsAmt016337
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1BLDG/FURN/FIXTURE/EQUIP
IRS990/OtherExpensesGrp/Desc2DEBT RETIREMENT
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt061725
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt138022
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt225101
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt110519
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/TotalAmt061725
IRS990/OtherExpensesGrp/TotalAmt148541
IRS990/OtherExpensesGrp/TotalAmt225101
IRS990/OtherRevenueTotalAmt0184690
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0240175
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0513795
IRS990/OtherSalariesAndWagesGrp/TotalAmt0753970
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018496
IRS990/PayrollTaxesGrp/ProgramServicesAmt041036
IRS990/PayrollTaxesGrp/TotalAmt059532
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt031773
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt053976
IRS990/PensionPlanContributionsGrp/TotalAmt085749
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt027188
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt043330
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023077
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018746
IRS990/PrincipalOfficerNm0DR J SUZANN CORNELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0916562
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt026
IRS990/PYOtherExpensesAmt0289875
IRS990/PYOtherRevenueAmt0142200
IRS990/PYRevenuesLessExpensesAmt0-177
IRS990/PYSalariesCompEmpBnftPaidAmt0769090
IRS990/PYTotalExpensesAmt01058965
IRS990/PYTotalRevenueAmt01058788
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt012712
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01295294
IRS990/SavingsAndTempCashInvstGrp/BOYAmt046554
IRS990/SavingsAndTempCashInvstGrp/EOYAmt046577
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0178284
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0510635
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0688919
IRS990ScheduleD/EquipmentGrp/BookValueAmt026509
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0169828
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0196337
IRS990ScheduleD/ExpensesNotReportedAmt042664
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt095412
IRS990ScheduleD/ExpensesSubtotalAmt01187170
IRS990ScheduleD/LandGrp/BookValueAmt069505
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt069505
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053129
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0105454
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0158583
IRS990ScheduleD/OtherExpensesIncludedAmt042664
IRS990ScheduleD/OtherExpensesNotIncludedAmt095412
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029172
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt029172
IRS990ScheduleD/RevenueSubtotalAmt01295294
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR ESTIMATED USEFUL LIVES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ADJUSTMENT OF REQUIRED CONTRIBUTION TO NET PENSION EXPENSE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR ESTIMATED USEFUL LIVES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3REPAYMENT OF PRINCIPAL IS AN EXPENDITURE IN GOVERNMENTAL FUNDS, BUT REDUCES LONG TERM LIABILITES IN THE AUDITED STATEMENT OF NET POSITION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XII, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XII, Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0327427
IRS990ScheduleD/TotalExpensesPerForm990Amt01282582
IRS990ScheduleD/TotalRevenuePerForm990Amt01295294
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01295294
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01229834
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NORMAL FUNDING FROM THE LEVY COUNTY SCHOOL BOARD IS USED TO FUND MOST ACTIVITIES OF THE SCHOOL
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1POLICY IS STATED IN CHARTER, BYLAWS, AND ALL MEDIA DISTRIBUTED TO THE PUBLIC POLICY CAN BE REVIEWED UPON REQUEST AT THE SCHOOL OFFICE SEE DESCRIPTION ON LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FINAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTERESTS ARE REVIEWED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS APPROVED BY BOARD AND IS BASED ON EXPERIENCE AND EDUCATION OF EMPLOYEE AND IS COMPARABLE TO LOCAL DISTRICT SALARY RATES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAME AS LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CURRENT YEAR EXPENDITURES FOR CAPITAL ASSETS, PRINCIPAL PAYMENTS ARE INCLUDED IN EXPENSES BUT HAS NOT EFFECT ON NET POSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CURRENT YEAR DEPRECIATION EXP IS NOT INCLUDED IN EXPENSES BUT DOES HAVE AN IMPACT ON NET POSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNMENTAL FUNDS ARE ACCOUNTED FOR USING MODIFIED ACCRUAL ACCOUNTING. MODIFIED ACCRUAL ACCOUNTING FOCUSES ON AVAILABLE CASH AND OTHER FINANCIAL ASSETS THAT CAN READILY BE CONVERTED TO CASH. THIS PROVIDES A SHORT-TERM VIEW OF THE FUND'S FINANCIAL POSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONFLICT OF INTERESTS ARE REVIEWED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 12c
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0725810
IRS990/TotalAssetsEOYAmt0744082
IRS990/TotalAssetsGrp/BOYAmt0725810
IRS990/TotalAssetsGrp/EOYAmt0744082
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01110581
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0547659
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0734923
IRS990/TotalFunctionalExpensesGrp/TotalAmt01282582
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0113550
IRS990/TotalLiabilitiesEOYAmt0102773
IRS990/TotalLiabilitiesGrp/BOYAmt0113550
IRS990/TotalLiabilitiesGrp/EOYAmt0102773
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0612260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641309
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0734923
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0184713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01295294
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0725810
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0744082
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01156
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt01156
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02480 NW OLD FANNIN RD
IRS990/USAddress/CityNm0CHIEFLAND
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032626
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0whisperingwindscharter.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.55$1.50$1.40$0.10
2024Detailed filing. Detailed filing data is available for this year.$0.54$0.07$0.48$1.41$1.63$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.07$0.66$1.47$1.48$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.10$0.64$1.30$1.28$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.11$0.61$1.06$1.06$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.13$0.63$1.05$1.04$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.16$0.63$1.15$1.03$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.22$0.53$0.98$1.02$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.20$0.59$0.93$0.80$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.22$0.50$0.99$0.98$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.25$0.51$0.86$0.78$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.27$0.45$0.61$0.68$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.28$0.83$0.76$0.87$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.31$1.01$0.93
2011Summary only. Only limited summary data is available for this year.$1.46$0.33$1.14$1.07$1.12$0.05