Civic Intelligence

Woodcrest Christian School System

990 • Fiscal year 2014 • EIN 95-1756426

Aug 01, 2013 to Jul 31, 2014 • Filed on Jun 05, 2015

18401 Van Buren Blvd92508

(951) 780-2010

Siviq Scores

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

Liabilities / Assets

55th percentile

0.30x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.47x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

30th percentile

-0.9%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

24th percentile

$105,147

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

27th percentile

-1.7%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

46th percentile

3.1%

Faster revenue growth than 46% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$10,634,784

Down $188,552 (-1.7%) from 2013

Net Assets

Down

$7,469,125

Down $58,986 (-0.8%) from 2013

Liabilities

Down

$3,165,659

Down $129,566 (-3.9%) from 2013

Revenue

Up

$6,768,145

Up $204,750 (+3.1%) from 2013

Expenses

Up

$6,827,131

Up $215,617 (+3.3%) from 2013

Net Income

Down

-$58,986

Down $10,867 (-23%) from 2013

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $11,285,585Liabilities 2011: $3,367,060Net Assets 2011: $7,918,5252011Assets 2012: $10,857,472Liabilities 2012: $3,281,242Net Assets 2012: $7,576,2302012Assets 2013: $10,823,336Liabilities 2013: $3,295,225Net Assets 2013: $7,528,1112013Assets 2014: $10,634,784Liabilities 2014: $3,165,659Net Assets 2014: $7,469,1252014Assets 2015: $10,608,527Liabilities 2015: $3,295,553Net Assets 2015: $7,312,9742015Assets 2016: $10,338,921Liabilities 2016: $3,160,973Net Assets 2016: $7,177,9482016Assets 2017: $9,962,377Liabilities 2017: $3,057,406Net Assets 2017: $6,904,9712017Assets 2018: $9,790,729Liabilities 2018: $3,025,255Net Assets 2018: $6,765,4742018Assets 2019: $9,652,001Liabilities 2019: $2,937,848Net Assets 2019: $6,714,1532019Assets 2020: $10,480,118Liabilities 2020: $2,713,182Net Assets 2020: $7,766,9362020Assets 2021: $10,382,294Liabilities 2021: $3,106,531Net Assets 2021: $7,275,7632021Assets 2022: $10,047,296Liabilities 2022: $2,611,200Net Assets 2022: $7,436,0962022Assets 2023: $10,366,720Liabilities 2023: $3,080,359Net Assets 2023: $7,286,3612023Assets 2024: $10,556,081Liabilities 2024: $3,176,070Net Assets 2024: $7,380,0112024

Highlighted filing

2014

Assets$10,634,784
Liabilities$3,165,659
Net Assets$7,469,125

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $6,343,870Expenses 2011: $6,343,350Net Income 2011: $5202011Revenue 2012: $6,148,511Expenses 2012: $6,490,806Net Income 2012: -$342,2952012Revenue 2013: $6,563,395Expenses 2013: $6,611,514Net Income 2013: -$48,1192013Revenue 2014: $6,768,145Expenses 2014: $6,827,131Net Income 2014: -$58,9862014Revenue 2015: $7,073,593Expenses 2015: $7,235,320Net Income 2015: -$161,7272015Revenue 2016: $7,425,870Expenses 2016: $7,560,896Net Income 2016: -$135,0262016Revenue 2017: $7,909,814Expenses 2017: $8,185,004Net Income 2017: -$275,1902017Revenue 2018: $8,347,696Expenses 2018: $8,483,911Net Income 2018: -$136,2152018Revenue 2019: $8,930,581Expenses 2019: $8,983,318Net Income 2019: -$52,7372019Revenue 2020: $10,031,359Expenses 2020: $8,976,370Net Income 2020: $1,054,9892020Revenue 2021: $8,960,462Expenses 2021: $9,475,975Net Income 2021: -$515,5132021Revenue 2022: $11,150,901Expenses 2022: $10,887,827Net Income 2022: $263,0742022Revenue 2023: $12,280,647Expenses 2023: $12,440,258Net Income 2023: -$159,6112023Revenue 2024: $13,995,098Expenses 2024: $13,903,125Net Income 2024: $91,9732024

Highlighted filing

2014

Revenue$6,768,145
Expenses$6,827,131
Net Income-$58,986
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Jun 5, 2015
Return Version
2013v4.0
Gross Receipts
$6,876,190
Mission and Program Overview

Mission

To glorify god by pursuing excellence in christ-centered academics.

Primary and secondary educational services from a christian perspective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,132,662$7,876,942▼ $255,720
Cash and Non-Interest-Bearing Accounts$971,954$1,123,923▲ $151,969
Savings and Temporary Cash Investments$1,334,190$1,025,794▼ $308,396
Accounts Receivable$297,634$367,409▲ $69,775
Investments in Publicly Traded Securities-$136,659-
Prepaid Expenses and Deferred Charges$62,957$82,616▲ $19,659
Total Assets$10,823,336$10,634,784▼ $188,552
Other Assets Total$23,939$21,441▼ $2,498
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,715,065$2,643,864▼ $71,201
Accounts Payable and Accrued Expenses$278,399$303,624▲ $25,225
Deferred Revenue$301,761$218,171▼ $83,590
Total Liabilities$3,295,225$3,165,659▼ $129,566
Net Assets / Fund Balance
Unrestricted Net Assets$7,325,620$7,281,253▼ $44,367
Temporarily Rstr Net Assets$202,491$187,872▼ $14,619
Total Net Assets Fund Balance$7,528,111$7,469,125▼ $58,986
Total Liabilities and Net Assets / Fund Balance$10,823,336$10,634,784▼ $188,552

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,343,288$3,461,430$7,804,718
Leasehold Improvements$2,181,270$977,862$3,159,132
Land$1,117,946-$1,117,946
Equipment$234,438$627,882$862,320

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$269,492-▲ $1,887-$279,379
2012$268,805-▲ $687-$269,492
2011$266,512-▲ $2,293-$268,805
2010$263,217-▲ $3,295-$266,512
2009$259,156-▲ $4,061-$263,217
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SullivanSuperintendentFT$94,779$10,368$105,147

Board Members and Trustees

NameTitle
Joe HobbsPresident
Ron MusserVice President
Aurelio BarretoDirector
Bill RussellDirector
Bob JabsDirector
Jeff WhiteDirector
Gordon BournsCFO
Eric PhillipsMember
Mark MurdaughSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$299,513
Program Service Revenue
$6,314,933
Investment Income
$16,875
Other Revenue
$136,824
All Other Contributions
$299,513
Change in Net Assets
$-58,986

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,768,145
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,769
Total Revenue per Audited Statements
$6,771,914
Total Revenue per Form 990
$6,768,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,149,169
Other Expenses$2,677,962
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,694,135$698,657-$3,392,792
Occupancy$682,362$34,064-$716,426
Other Employee Benefits$318,910$91,003-$409,913
Depreciation Depletion$382,781$12,319-$395,100
Payroll Taxes$196,669$55,400-$252,069
Interest$117,591$6,189-$123,780
Current Officers, Directors, Trustees, and Key Employees$18,879$75,516-$94,395
All Other Expenses$25,378$44,288-$69,666
Other Expenses$217,477$68,146-$68,146
Insurance-$55,745-$55,745
Fees for Services Accounting-$15,590-$15,590
Office Expenses-$14,329-$14,329
Information Technology-$12,703-$12,703
Advertising-$7,947-$7,947
Total Functional Expenses$5,635,235$1,191,896$0$6,827,131

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,830,900
Expenses per Audited Statements$6,827,131
Total Expenses per Form 990$6,827,131
Expenses Not Reported on Form 990$3,769
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$130,086
Fundraising Direct Expenses$104,276
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$94,807$94,807$91,395$3,412
Event 2$35,279$35,279$12,881$22,398
Total Events$130,086$130,086$104,276$25,810
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 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

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 990 is presented to the board, reviewed, and approved, prior to being filed.

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

The policy manual, which includes the conflict of interest statement, is updated and reviewed annually by the board, and potential conflicts are discussed and disclosed. Beginning in 2010/2011 the board will sign the policy manual annually, indicating that they have received and reviewed the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The wcss board of education employs the superintendent with a signed annual employment agreement. The board sets the superintendent's wage and benefits according to the administrative wage schedule, administrative wage worksheet, and the policy on benefits for wcss administrators. The superintendent's wage is calculated according to the administrative wage schedule, which provides incremental increases based on years of full-time educational experience and educational levels i-v (based on university units and/or degrees earned). The 12-month administrative wage schedule and the 9.65-month teacher wage schedule start with the same base wage and reflect the same incremental wage increases for experience and education levels. Adjustments from year to year are generally commensurate for the administrative wage schedule as for the teacher wage schedule. Increases, decreases, or freezes on wages (as well as for the tuition rate schedule) are recommended by the management team then evaluated, adjusted, and approved by the board during the formation of the big budget projections made in january for the coming school year. In april/may of the school year, each board member completes a report form to evaluate the superintendent's performance. Board member evaluation reports are collated by the board president and formulated into a report of commendations/recommendations for the superintendent. The board president presents the superintendent's performance review in a personal conference with and in written form to the superintendent. The board has chosen on occasion to provide a financial bonus in connection with the superintendent's performance review.

Form 990, Part VI, Section C, Line 19

All governing, conflict of interest, and financial statements are available to the public upon request. They are located in the finance office at our woodcrest campus located at 18401 van buren blvd. Riverside, ca 92508.

Filing and Contact Details

Filer

EIN
95-1756426
Phone
9517802010

Signing Officer

Name
Jim Sullivan
Title
Superintendent
Phone
9517802010
Signed
2015-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Sullivan
Formed
1948
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
138
Volunteers
35

Preparer

Preparer
Donald De Good
Phone
9517849552
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The finance committee approves the auditor and assumes responsibility for oversight of the audit. This procedure has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Wcss is an independent educational organization organized as a nonprofit tax exempt corporation. The school is exempt from income taxes under revenue code section 501(c)(3) and the california revenue and taxation code section 23701(d) and has been classified by the internal revenue service as other than a private foundation. As a nonprofit organization, the school is subject to federal and state taxes on any unrelated business taxable income. However, the school has not conducted any activities in the current or preceeding year which would be classified as an unrelated business activity. Accordingly, management does not believe there are any material uncertain income tax positions which would require the accrual of a liability for potential unpaid income taxes.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses offset against rental revenue 3,769.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses offset against rental revenue 3,769.

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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO GLORIFY GOD BY PURSUING EXCELLENCE IN CHRIST-CENTERED ACADEMICS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02715065
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02643864
IRS990/NetAssetsOrFundBalancesBOYAmt07528111
IRS990/NetAssetsOrFundBalancesEOYAmt07469125
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt014000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt014000
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt025810
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt025810
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt012037
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt012037
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt034064
IRS990/OccupancyGrp/ProgramServicesAmt0682362
IRS990/OccupancyGrp/TotalAmt0716426
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014329
IRS990/OfficeExpensesGrp/TotalAmt014329
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt023939
IRS990/OtherAssetsTotalGrp/EOYAmt021441
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt091003
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0318910
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0409913
IRS990/OtherExpensesGrp/Desc0OTHER EDUCATION EXPENSE
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2CAFETERIA EXPENSES
IRS990/OtherExpensesGrp/Desc3MISC EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt068146
IRS990/OtherExpensesGrp/ProgramServicesAmt0574554
IRS990/OtherExpensesGrp/ProgramServicesAmt1406499
IRS990/OtherExpensesGrp/ProgramServicesAmt2217477
IRS990/OtherExpensesGrp/TotalAmt0574554
IRS990/OtherExpensesGrp/TotalAmt1406499
IRS990/OtherExpensesGrp/TotalAmt2217477
IRS990/OtherExpensesGrp/TotalAmt368146
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/Desc1LATE FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt059502
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt139475
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt059502
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt139475
IRS990/OtherRevenueTotalAmt098977
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0698657
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02694135
IRS990/OtherSalariesAndWagesGrp/TotalAmt03392792
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt055400
IRS990/PayrollTaxesGrp/ProgramServicesAmt0196669
IRS990/PayrollTaxesGrp/TotalAmt0252069
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt062957
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt082616
IRS990/PrincipalOfficerNm0JIM SULLIVAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1AUXILIARY SALES/CHARGE
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT ACTIVITIES CHA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05476505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1436366
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2402062
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05476505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1436366
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2402062
IRS990/ProgSrvcAccomActy2Grp/Desc0AUXILIARY SERVICES: THE SCHOOL OFFERS BUS AND CAFETERIA SERVICES TO ITS STUDENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0449950
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0436366
IRS990/ProgSrvcAccomActy3Grp/Desc0STUDENT SERVICES: EXTRA CURRICULAR ACTIVITES FOR VARIOUS STUDENT GROUPS TO ENHANCE THEIR EDUCATIONAL EXPERIENCES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0406499
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0402062
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0386993
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0698
IRS990/PYOtherExpensesAmt02583758
IRS990/PYOtherRevenueAmt094044
IRS990/PYProgramServiceRevenueAmt06081660
IRS990/PYRevenuesLessExpensesAmt0-48119
IRS990/PYSalariesCompEmpBnftPaidAmt04027756
IRS990/PYTotalExpensesAmt06611514
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06563395
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-58986
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt012037
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05476505
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01334190
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01025794
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/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt04343288
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03461430
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07804718
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0269492
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0279379
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01887
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0268805
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0269492
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0687
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0266512
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0268805
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02293
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0263217
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0266512
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03295
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0259156
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0263217
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04061
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0234438
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0627882
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0862320
IRS990ScheduleD/ExpensesNotReportedAmt03769
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06827131
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01117946
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01117946
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02181270
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0977862
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03159132
IRS990ScheduleD/OtherExpensesIncludedAmt03769
IRS990ScheduleD/OtherRevenueAmt03769
IRS990ScheduleD/RevenueNotReportedAmt03769
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06768145
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WCSS IS AN INDEPENDENT EDUCATIONAL ORGANIZATION ORGANIZED AS A NONPROFIT TAX EXEMPT CORPORATION. THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D) AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. AS A NONPROFIT ORGANIZATION, THE SCHOOL IS SUBJECT TO FEDERAL AND STATE TAXES ON ANY UNRELATED BUSINESS TAXABLE INCOME. HOWEVER, THE SCHOOL HAS NOT CONDUCTED ANY ACTIVITIES IN THE CURRENT OR PRECEEDING YEAR WHICH WOULD BE CLASSIFIED AS AN UNRELATED BUSINESS ACTIVITY. ACCORDINGLY, MANAGEMENT DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN INCOME TAX POSITIONS WHICH WOULD REQUIRE THE ACCRUAL OF A LIABILITY FOR POTENTIAL UNPAID INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES OFFSET AGAINST RENTAL REVENUE 3,769.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES OFFSET AGAINST RENTAL REVENUE 3,769.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07876942
IRS990ScheduleD/TotalExpensesPerForm990Amt06827131
IRS990ScheduleD/TotalRevenuePerForm990Amt06768145
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06771914
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06830900
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/ExplanationTxt0POLICY IS DESCRIBED IN INFORMATION PACKET GIVEN TO ALL PROSPECTIVE FAMILIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0104276
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt094807
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt035279
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0130086

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.6$3.18$7.38$14.0$13.9$0.09
2023Detailed filing. Detailed filing data is available for this year.$10.4$3.08$7.29$12.3$12.4$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$2.61$7.44$11.2$10.9$0.26
2021Detailed filing. Detailed filing data is available for this year.$10.4$3.11$7.28$8.96$9.48$0.52
2020Detailed filing. Detailed filing data is available for this year.$10.5$2.71$7.77$10.0$8.98$1.05
2019Detailed filing. Detailed filing data is available for this year.$9.65$2.94$6.71$8.93$8.98$0.05
2018Detailed filing. Detailed filing data is available for this year.$9.79$3.03$6.77$8.35$8.48$0.14
2017Detailed filing. Detailed filing data is available for this year.$9.96$3.06$6.90$7.91$8.19$0.28
2016Detailed filing. Detailed filing data is available for this year.$10.3$3.16$7.18$7.43$7.56$0.14
2015Detailed filing. Detailed filing data is available for this year.$10.6$3.30$7.31$7.07$7.24$0.16
2014Detailed filing. Detailed filing data is available for this year.$10.6$3.17$7.47$6.77$6.83$0.06
2013Summary only. Only limited summary data is available for this year.$10.8$3.30$7.53$6.56$6.61$0.05
2012Summary only. Only limited summary data is available for this year.$10.9$3.28$7.58$6.15$6.49$0.34
2011Summary only. Only limited summary data is available for this year.$11.3$3.37$7.92$6.34$6.34$0.00