Civic Intelligence

Western Oklahoma Christian School Inc

990 • Fiscal year 2020 • EIN 73-1308091

Jun 01, 2019 to May 31, 2020 • Filed on Apr 16, 2021

2901 Beverly LaneClinton, OK 73601

(580) 323-9150

Siviq Scores

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

Liabilities / Assets

60th percentile

0.18x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.13x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

30th percentile

-3.8%

Higher net margin than 30% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

65th percentile

14%

Faster asset growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-4.7%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$750,808

Up $92,496 (+14%) from 2019

Net Assets

Down

$618,808

Down $39,504 (-6.0%) from 2019

Liabilities

Up

$132,000

Up $132,000 from 2019

Revenue

Down

$1,036,377

Down $50,763 (-4.7%) from 2019

Expenses

Up

$1,075,881

Up $22,184 (+2.1%) from 2019

Net Income

Down

-$39,504

Down $72,947 (-218%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $542,655Liabilities 2012: $0Net Assets 2012: $542,6552012Assets 2013: $621,572Liabilities 2013: $0Net Assets 2013: $621,5722013Assets 2014: $660,201Liabilities 2014: $0Net Assets 2014: $660,2012014Assets 2015: $680,554Liabilities 2015: $0Net Assets 2015: $680,5542015Assets 2016: $628,717Liabilities 2016: $0Net Assets 2016: $628,7172016Assets 2017: $643,466Liabilities 2017: $0Net Assets 2017: $643,4662017Assets 2018: $624,869Liabilities 2018: $0Net Assets 2018: $624,8692018Assets 2019: $658,312Liabilities 2019: $0Net Assets 2019: $658,3122019Assets 2020: $750,808Liabilities 2020: $132,000Net Assets 2020: $618,8082020Assets 2021: $762,558Liabilities 2021: $132,050Net Assets 2021: $630,5082021Assets 2022: $641,056Liabilities 2022: $0Net Assets 2022: $641,0562022Assets 2023: $865,662Liabilities 2023: $18,591Net Assets 2023: $847,0712023Assets 2024: $991,558Liabilities 2024: $352,494Net Assets 2024: $639,0642024

Highlighted filing

2020

Assets$750,808
Liabilities$132,000
Net Assets$618,808

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $531,776Expenses 2012: $565,310Net Income 2012: -$33,5342012Revenue 2013: $684,285Expenses 2013: $605,368Net Income 2013: $78,9172013Revenue 2014: $796,367Expenses 2014: $757,738Net Income 2014: $38,6292014Revenue 2015: $843,260Expenses 2015: $822,907Net Income 2015: $20,3532015Revenue 2016: $796,556Expenses 2016: $848,393Net Income 2016: -$51,8372016Revenue 2017: $946,406Expenses 2017: $931,657Net Income 2017: $14,7492017Revenue 2018: $965,881Expenses 2018: $984,478Net Income 2018: -$18,5972018Revenue 2019: $1,087,140Expenses 2019: $1,053,697Net Income 2019: $33,4432019Revenue 2020: $1,036,377Expenses 2020: $1,075,881Net Income 2020: -$39,5042020Revenue 2021: $1,103,112Expenses 2021: $1,091,412Net Income 2021: $11,7002021Revenue 2022: $1,130,370Expenses 2022: $1,119,822Net Income 2022: $10,5482022Revenue 2023: $1,545,869Expenses 2023: $1,339,854Net Income 2023: $206,0152023Revenue 2024: $1,239,732Expenses 2024: $1,447,739Net Income 2024: -$208,0072024

Highlighted filing

2020

Revenue$1,036,377
Expenses$1,075,881
Net Income-$39,504
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Apr 16, 2021
Return Version
2019v5.1
Gross Receipts
$1,107,227
Mission and Program Overview

Mission

The mission of western oklahoma christian school is to provide a bible based elementary education for the children of christian families in order that each student have the opportunity to grow spiritually strong and scholastically sound

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$528,387$506,436▼ $21,951
Cash and Non-Interest-Bearing Accounts$129,925$244,372▲ $114,447
Total Assets$658,312$750,808▲ $92,496
Liabilities
Mortgage Notes Payable Secured by Investment Property-$132,000-
Total Liabilities$0$132,000▲ $132,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$658,312$618,808▼ $39,504
Total Net Assets Fund Balance$658,312$618,808▼ $39,504
Total Liabilities and Net Assets / Fund Balance$658,312$750,808▲ $92,496

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$501,436$251,451$752,887
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brett RussellChairman
John ThomasVice-chairman
Curtis DickMember
Jeff SmithMember
Kenneth DobrinskiMember
Tarina BittleMember
Amy StewartSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$167,857
Program Service Revenue
$829,820
Investment Income
$0
Other Revenue
$38,700
All Other Contributions
$127,516
Change in Net Assets
$-39,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$733,801
Other Expenses$342,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$537,383$146,674-$684,057
All Other Expenses$83,393--$83,392
Payroll Taxes$45,765$3,979-$49,744
Other Expenses$43,989--$43,989
Occupancy$39,707--$39,707
Depreciation Depletion$29,529--$29,529
Insurance$18,392--$18,392
Office Expenses$14,794--$14,794
Fees for Services Legal$8,300--$8,300
Conferences and Meetings$7,302--$7,302
Advertising$1,679--$1,679
Total Functional Expenses$925,229$150,653$0$1,075,881
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$94,861
Fundraising Direct Expenses$70,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aim to Serve$40,341-$868-
Calendar Sales$3,364$3,364$1,425$1,939
Total Events$135,202$94,861$70,850$24,011
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

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

Filer

Filer Name
Western Oklahoma Christian School Inc
EIN
73-1308091
Phone
5803239150
Address
2901 BEVERLY LANE, CLINTON, OK 73601

Signing Officer

Name
Brett Russell
Title
President
Signed
2021-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Russell
Formed
1987
Legal Domicile
Ok
Voting Board Members
7
Independent Board Members
7
Employees
75

Preparer

Firm
Britton Kuykendall & Miller CPA's PC
Address
204 E Franklin PO Box 507, Weatherford, OK 73096
Preparer
Rick Miller
Phone
5807723596
Supplemental Narrative

Additional Explanations

Form 990, Part V, Section 1, Line 3B

The school had no unrelated business income during the year end 5-31-20

Raw XML AppendixShowing 400 of 427 raw XML fields

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

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IRS990/Desc0TO PROVIDE ALL WOCS STUDENTS WITH A FOUNDATION OF CHRISTIAN TEACHINGS IN ORDER THAT STUDENTS MAY ACQUIRE KNOWLEDGE OF HOW TO BECOME A CHRISTIAN THROUGH FAITH IN JESUS CHRIST, AND HOW TO LIVE GODLY LIVES AND MAKE POSITIVE CHRISTIAN CONTRIBUTIONS TO SOCIETY. TO PROVIDE BIBLE BASED ACADEMIC INSTRUCTION FOR WOCS STUDENTS BEGINNING WITH PRE-KINDERGARTEN AND CONTINUING THROUGH GRADE SIX. TO PROVIDE BIBLE BASED ACADEMIC INSTUCTION THROUGH A CURRICULUM THAT MEETS OR EXCEEDS THE PRESENT STANDARDS OF THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL. TO PROVIDE A VARIETY OF WHOLESOME EXTRA-CURRICULAR ACTIVITIES SUCH AS MUSIC PROGRAMS, ATHLETIC INSTRUCTION, ACADEMIC COMPETITIONS, AND EDUCATIONAL TRIPS.
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IRS990/RentalIncomeOrLossGrp/RealAmt02000
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0501436
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0251451
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0752887
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0506436
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAD NO UNRELATED BUSINESS INCOME DURING THE YEAR END 5-31-20
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IRS990/TotalEmployeeCnt075
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01075881
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IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.WOCS.ORG
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