Civic Intelligence

Whispering Pines Christian School

EIN 83-2764060 • 501(c)3 • Plymouth, CA

Profile

Provide religious and academic education for elementary and middle school students

240 State Highway 16 Unit 1Plymouth, CA 95669-8641

www.whisperingpinesschool.com

Siviq Scores

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

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.04x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

63rd percentile

9.7%

Higher net margin than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$29,700

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

-1.3%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$435,123

Up $68,282 (+19%) from 2023

Liabilities

Up

$21,279

Up $20,829 (+4629%) from 2023

Net Assets

Up

$413,844

Up $47,453 (+13%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin63rd percentile

Revenue

Down

$494,848

Down $6,591 (-1.3%) from 2023

Expenses

Down

$446,877

Down $63,471 (-12%) from 2023

Net Income

Up

$47,971

Up $56,880 (+638%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$600K$400K$200K$0Assets 2018: $233,185Liabilities 2018: $4,5002018Assets 2019: $265,626Liabilities 2019: $23,966Net Assets 2019: $241,6602019Assets 2020: $357,269Liabilities 2020: $59,600Net Assets 2020: $297,6692020Assets 2021: $374,103Liabilities 2021: $56,560Net Assets 2021: $317,5432021Assets 2022: $375,750Liabilities 2022: $450Net Assets 2022: $375,3002022Assets 2023: $366,841Liabilities 2023: $450Net Assets 2023: $366,3912023Assets 2024: $435,123Liabilities 2024: $21,279Net Assets 2024: $413,8442024

Highlighted filing

2024

Assets$435,123
Liabilities$21,279
Net Assets$413,844
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$600K$400K$200K$0-$200KRevenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $494,705Expenses 2019: $482,053Net Income 2019: $12,6522019Revenue 2020: $542,174Expenses 2020: $493,608Net Income 2020: $48,5662020Revenue 2021: $505,855Expenses 2021: $485,981Net Income 2021: $19,8742021Revenue 2022: $488,765Expenses 2022: $477,399Net Income 2022: $11,3662022Revenue 2023: $501,439Expenses 2023: $510,348Net Income 2023: -$8,9092023Revenue 2024: $494,848Expenses 2024: $446,877Net Income 2024: $47,9712024

Highlighted filing

2024

Revenue$494,848
Expenses$446,877
Net Income$47,971
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$435,123
Liabilities
$21,279
Net assets
$413,844
Revenue
$494,848
Expenses
$446,877
Net income
$47,971
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.35$0.21$4.14$4.95$4.47$0.48
2023Detailed filing. Detailed filing data is available for this year.$3.67$0.00$3.66$5.01$5.10$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.75$4.89$4.77$0.11
2021Detailed filing. Detailed filing data is available for this year.$3.74$0.57$3.18$5.06$4.86$0.20
2020Detailed filing. Detailed filing data is available for this year.$3.57$0.60$2.98$5.42$4.94$0.49
2019Summary only. Only limited summary data is available for this year.$2.66$0.24$2.42$4.95$4.82$0.13
2018Summary only. Only limited summary data is available for this year.$2.33$0.05$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.2
Gross Receipts
$494,848
Mission and Program Overview

Mission

Provide religious and academic education for elementary and middle school students

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$366,391$413,844▲ $47,453
Land, Buildings, and Equipment, Net$183,511$201,694▲ $18,183
Inventories for Sale or Use$166,082$182,990▲ $16,908
Cash and Non-Interest-Bearing Accounts$17,248$50,439▲ $33,191
Total Assets$366,841$435,123▲ $68,282
Liabilities
Accounts Payable and Accrued Expenses-$10,829-
Unsecured Notes Loans Payable$450$10,450▲ $10,000
Total Liabilities$450$21,279▲ $20,829
Net Assets / Fund Balance
Total Net Assets Fund Balance$366,391$413,844▲ $47,453
Total Liabilities and Net Assets / Fund Balance$366,841$435,123▲ $68,282

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$58,947--
Other Land Buildings$122,636--
Equipment$20,111--
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lilian BarbosaBoard Director-$29,700$29,700
Vivian BarrosTreasurerPT$4,250$4,250

Board Members and Trustees

NameTitle
Nancy FountainPresident CEO
David ZicBoard Director
Wilson BarrosSecretary
Jeriel FountainTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,772
Program Service Revenue
$318,810
Investment Income
$2
Other Revenue
$166,264
All Other Contributions
$9,772
Change in Net Assets
$47,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,983
Salaries, Compensation, and Employee Benefits$213,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,173--$205,173
All Other Expenses$65,644--$65,644
Insurance$33,186--$33,186
Occupancy$21,573--$21,573
Other Expenses$16,824--$16,824
Payroll Taxes$8,721--$8,721
Fees for Services Accounting$2,100--$2,100
Office Expenses$1,037--$1,037
Total Functional Expenses$446,877$0$0$446,877
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
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
No
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

Officer directors etc family relationship Part VI line 2

“Wilson Barros - Secretary and Vice Principle has a family relationship with Vivian Barros CFO and WPCS school accountant”

Form 990 governing body review Part VI line 11

“The board members receive an electric copy of form 990 and the form and filing process is discussed in the first meeting of the year.”

Conflict of interest policy compliance Part VI line 12C

“Once every two years when new members of the board are selected for the two year period, the new boards members go over the conflict of interest policy and discuss the terms for abstaining from votes when the conflict may exist. Any member with a conflict of interest on the subject being voted will automatically abstain from that vote and allow the other members in the conflict to decide the issue.”

Governing documents etc available to public Part VI line 19

“All corporate documents including form 990 filed are available and posted in the corporation main office, available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Whispering Pines Christian School
EIN
83-2764060
In Care Of
% Jeriel Fountain
Phone
9169349553
Address
240 State Highway 16 Unit 1, Plymouth, CA 95669-8641

Signing Officer

Name
Jeriel Fountain
Title
Treasurer
Phone
9168497872
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
1
Employees
11

Preparer

Firm
EDH Tax Solutions
Address
5170 Golden Foothill Pkwy, El Dorado Hills, CA 95762
Preparer
Alexandra Scott Ea
Phone
9162466111
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Prior Period Changes per financial statements.”

List of other expenses Part IX line 24E

“Auto Expenses $58,961 School Supplies $9,943 Software $720 Online Services $1,445 Contract Labor WPCS $9,975 Postage and Delivery $312”

Raw XML Appendix378 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/EOYAmt010829
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Provide religious and academic education for elementary and middle school students
IRS990/AllOtherContributionsAmt09772
IRS990/AllOtherExpensesGrp/ProgramServicesAmt065644
IRS990/AllOtherExpensesGrp/TotalAmt065644
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Jeriel Fountain
IRS990/BooksInCareOfDetail/PhoneNum09169349553
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0240 State Highway 16 Unit 1
IRS990/BooksInCareOfDetail/USAddress/CityNm0Plymouth
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0956698641
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt017248
IRS990/CashNonInterestBearingGrp/EOYAmt050439
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt09772
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02
IRS990/CYOtherExpensesAmt0232983
IRS990/CYOtherRevenueAmt0166264
IRS990/CYProgramServiceRevenueAmt0318810
IRS990/CYRevenuesLessExpensesAmt047971
IRS990/CYSalariesCompEmpBnftPaidAmt0213894
IRS990/CYTotalExpensesAmt0446877
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0494848
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Education classes of Mathematics, English, Science, History, Art, Music, Agriculture, PE, Bible, Health for elementary and middle school age students. Currently servicing 134 students enrolled and 14 employees,.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0354258
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02100
IRS990/FeesForServicesAccountingGrp/TotalAmt02100
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt18.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Lilian Barbosa
IRS990/Form990PartVIISectionAGrp/PersonNm1Vivian Barros
IRS990/Form990PartVIISectionAGrp/PersonNm2Nancy Fountain
IRS990/Form990PartVIISectionAGrp/PersonNm3Wilson Barros
IRS990/Form990PartVIISectionAGrp/PersonNm4David Zic
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeriel Fountain
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt029700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2President CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0494848
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt033186
IRS990/InsuranceGrp/TotalAmt033186
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0166082
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0182990
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0183511
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0201694
IRS990/LandBldgEquipCostOrOtherBssAmt0201694
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0-1
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0-1
IRS990/MissionDesc0Provide religious and academic education for elementary and middle school students
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0366391
IRS990/NetAssetsOrFundBalancesEOYAmt0413844
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt021573
IRS990/OccupancyGrp/TotalAmt021573
IRS990/OfficeExpensesGrp/ProgramServicesAmt01037
IRS990/OfficeExpensesGrp/TotalAmt01037
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-518
IRS990/OtherExpensesGrp/Desc0Honey Barrel Cost
IRS990/OtherExpensesGrp/Desc1Honey Supplies
IRS990/OtherExpensesGrp/Desc2Books
IRS990/OtherExpensesGrp/ProgramServicesAmt055057
IRS990/OtherExpensesGrp/ProgramServicesAmt137562
IRS990/OtherExpensesGrp/ProgramServicesAmt216824
IRS990/OtherExpensesGrp/TotalAmt055057
IRS990/OtherExpensesGrp/TotalAmt137562
IRS990/OtherExpensesGrp/TotalAmt216824
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/BusinessCd1611600
IRS990/OtherRevenueMiscGrp/BusinessCd2424000
IRS990/OtherRevenueMiscGrp/Desc0Field Trip
IRS990/OtherRevenueMiscGrp/Desc1Book Sales
IRS990/OtherRevenueMiscGrp/Desc2Honey Program
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0176
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt130735
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2135354
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0176
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt130735
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2135354
IRS990/OtherRevenueTotalAmt0166264
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0205173
IRS990/OtherSalariesAndWagesGrp/TotalAmt0205173
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt08721
IRS990/PayrollTaxesGrp/TotalAmt08721
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Fees
IRS990/ProgramServiceRevenueGrp/Desc1Reimbursed Expenses
IRS990/ProgramServiceRevenueGrp/Desc2Lunch Fees
IRS990/ProgramServiceRevenueGrp/Desc3Other Income
IRS990/ProgramServiceRevenueGrp/Desc4Picture Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0307285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11653
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27245
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3455
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42172
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0307285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27245
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3455
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42172
IRS990/ProgSrvcAccomActy2Grp/Desc0Honey Program: The schools bees and beehives located on the school property produce honey which is packaged and sold by students and our school staff to support students tuition, supplies, and field trip costs. The honey production as well as the maintenance and care for the bees and the beehives are also used during students agruculture classes and economics teachings for educational purposes.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt092619
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0135354
IRS990/ProgSrvcAccomActy3Grp/Desc0Book Sales: Books utilized by students from all grades in our school for the academic school year are sold one a year by our school staff at the office. The funds obtained throught the sale of the books is used to maintain school operations, supplies, utilities, etc.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt030735
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010983
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt0270371
IRS990/PYOtherRevenueAmt0133404
IRS990/PYProgramServiceRevenueAmt0357049
IRS990/PYRevenuesLessExpensesAmt0-8909
IRS990/PYSalariesCompEmpBnftPaidAmt0239977
IRS990/PYTotalExpensesAmt0510348
IRS990/PYTotalRevenueAmt0501439
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt047971
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0328759
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0366391
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0413844
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt058947
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt058947
IRS990ScheduleD/EquipmentGrp/BookValueAmt020111
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt020111
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0122636
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0122636
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0201694
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Wilson Barros - Secretary and Vice Principle has a family relationship with Vivian Barros CFO and WPCS school accountant
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board members receive an electric copy of form 990 and the form and filing process is discussed in the first meeting of the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Once every two years when new members of the board are selected for the two year period, the new boards members go over the conflict of interest policy and discuss the terms for abstaining from votes when the conflict may exist. Any member with a conflict of interest on the subject being voted will automatically abstain from that vote and allow the other members in the conflict to decide the issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All corporate documents including form 990 filed are available and posted in the corporation main office, available upon request to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior Period Changes per financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Auto Expenses $58,961 School Supplies $9,943 Software $720 Online Services $1,445 Contract Labor WPCS $9,975 Postage and Delivery $312
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0366841
IRS990/TotalAssetsEOYAmt0435123
IRS990/TotalAssetsGrp/BOYAmt0366841
IRS990/TotalAssetsGrp/EOYAmt0435123
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09772
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0446877
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446877
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0450
IRS990/TotalLiabilitiesEOYAmt021279
IRS990/TotalLiabilitiesGrp/BOYAmt0450
IRS990/TotalLiabilitiesGrp/EOYAmt021279
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0366391
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0413844
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0446877
IRS990/TotalProgramServiceRevenueAmt0318810
IRS990/TotalReportableCompFromOrgAmt033950
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0485076
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0494848
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0366841
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0435123
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0450
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt010450
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.whisperingpinesschool.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JERIEL FOUNTAIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09168497872
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Whispering Pines Christian School
ReturnHeader/Filer/BusinessNameControlTxt0WHIS
ReturnHeader/Filer/EIN0832764060
ReturnHeader/Filer/InCareOfNm0% Jeriel Fountain
ReturnHeader/Filer/PhoneNum09169349553
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 State Highway 16 Unit 1
ReturnHeader/Filer/USAddress/CityNm0Plymouth
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0956698641
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830721060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EDH Tax Solutions
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05170 Golden Foothill Pkwy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0El Dorado Hills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095762
ReturnHeader/PreparerPersonGrp/PhoneNum09162466111
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEXANDRA SCOTT EA
ReturnHeader/ReturnTs02025-11-13T12:45:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.