Civic Intelligence

Woodcrest Christian School System

990 • Fiscal year 2015 • EIN 95-1756426

Aug 01, 2014 to Jul 31, 2015 • Filed on May 17, 2016

18401 Van Buren BlvdRiverside, CA 92508

(951) 780-2010

Siviq Scores

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

Liabilities / Assets

57th percentile

0.31x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.47x

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

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

26th percentile

-2.3%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

23rd percentile

$102,587

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

42nd percentile

-0.2%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.5%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$10,608,527

Down $26,257 (-0.2%) from 2014

Net Assets

Down

$7,312,974

Down $156,151 (-2.1%) from 2014

Liabilities

Up

$3,295,553

Up $129,894 (+4.1%) from 2014

Revenue

Up

$7,073,593

Up $305,448 (+4.5%) from 2014

Expenses

Up

$7,235,320

Up $408,189 (+6.0%) from 2014

Net Income

Down

-$161,727

Down $102,741 (-174%) from 2014

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

2015

Assets$10,608,527
Liabilities$3,295,553
Net Assets$7,312,974

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

2015

Revenue$7,073,593
Expenses$7,235,320
Net Income-$161,727
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
May 17, 2016
Return Version
2014v6.0
Gross Receipts
$7,260,910
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$7,876,942$7,734,953▼ $141,989
Cash and Non-Interest-Bearing Accounts$1,123,923$1,382,589▲ $258,666
Savings and Temporary Cash Investments$1,025,794$1,026,508▲ $714
Accounts Receivable$367,409$260,229▼ $107,180
Investments in Publicly Traded Securities$136,659$136,854▲ $195
Prepaid Expenses and Deferred Charges$82,616$48,451▼ $34,165
Total Assets$10,634,784$10,608,527▼ $26,257
Other Assets Total$21,441$18,943▼ $2,498
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,643,864$2,566,111▼ $77,753
Deferred Revenue$218,171$417,284▲ $199,113
Accounts Payable and Accrued Expenses$298,191$312,158▲ $13,967
Total Liabilities$3,160,226$3,295,553▲ $135,327
Net Assets / Fund Balance
Unrestricted Net Assets$7,286,686$7,147,007▼ $139,679
Temporarily Rstr Net Assets$187,872$165,967▼ $21,905
Total Net Assets Fund Balance$7,474,558$7,312,974▼ $161,584
Total Liabilities and Net Assets / Fund Balance$10,634,784$10,608,527▼ $26,257

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,228,300$3,687,994$7,916,294
Leasehold Improvements$2,086,768$1,082,739$3,169,507
Land$1,117,946-$1,117,946
Equipment$254,483$640,029$894,512
Other Land Buildings$47,456-$47,456

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$279,379---$279,379
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SullivanSuperintendentFT$93,672$8,915$102,587

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
$239,392
Program Service Revenue
$6,641,562
Investment Income
$6,063
Other Revenue
$186,576
All Other Contributions
$239,392
Change in Net Assets
$-161,727

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,073,593
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,134
Total Revenue per Audited Statements
$7,076,727
Total Revenue per Form 990
$7,073,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,373,042
Other Expenses$2,862,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,925,106$759,586-$3,684,692
Occupancy$755,871$35,722-$791,593
Other Employee Benefits$342,042$88,796-$430,838
Depreciation Depletion$363,794$19,147-$382,941
Payroll Taxes$204,439$53,073-$257,512
All Other Expenses$72,858$57,481-$130,339
Interest$112,845$5,939-$118,784
Other Expenses$33,974$69,940-$103,914
Office Expenses-$71,802-$71,802
Insurance$59,325$3,122-$62,447
Information Technology-$41,633-$41,633
Fees for Services Accounting-$18,410-$18,410
Total Functional Expenses$6,010,669$1,224,651$0$7,235,320

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,238,311
Expenses per Audited Statements$7,235,320
Total Expenses per Form 990$7,235,320
Expenses Not Reported on Form 990$2,991
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$215,106
Fundraising Direct Expenses$176,455
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sale of Scrip$177,094$177,094$161,909$15,185
Golf Tournament$38,012$38,012$14,546$23,466
Total Events$215,106$215,106$176,455$38,651
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 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

Filer Name
Woodcrest Christian School System
EIN
95-1756426
Phone
9517802010
Address
18401 VAN BUREN BLVD, RIVERSIDE, CA 92508

Signing Officer

Name
Jim Sullivan
Title
Superintendent
Phone
9517802010
Signed
2016-05-17
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
168
Volunteers
35

Preparer

Firm
Christenson & De Good
Address
5005 LA MART DRIVE SUITE 100A, RIVERSIDE, CA 92507
Preparer
Donald De Good
Phone
9517849552
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Unrealized gain on investments 143.

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 2,991.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses offset against rental revenue 2,991.

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IRS990/LessRentalExpensesGrp/RealAmt02991
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/BOYAmt02643864
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02566111
IRS990/NetAssetsOrFundBalancesBOYAmt07474558
IRS990/NetAssetsOrFundBalancesEOYAmt07312974
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt04649
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04649
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt038651
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt038651
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt014503
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt014503
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt035722
IRS990/OccupancyGrp/ProgramServicesAmt0755871
IRS990/OccupancyGrp/TotalAmt0791593
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt071802
IRS990/OfficeExpensesGrp/TotalAmt071802
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt021441
IRS990/OtherAssetsTotalGrp/EOYAmt018943
IRS990/OtherChangesInNetAssetsAmt0143
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt088796
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0342042
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0430838
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc1OTHER EDUCATION EXPENSE
IRS990/OtherExpensesGrp/Desc2CAFETERIA EXPENSES
IRS990/OtherExpensesGrp/Desc3MISC EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt069940
IRS990/OtherExpensesGrp/ProgramServicesAmt0478400
IRS990/OtherExpensesGrp/ProgramServicesAmt1410724
IRS990/OtherExpensesGrp/ProgramServicesAmt2251291
IRS990/OtherExpensesGrp/ProgramServicesAmt333974
IRS990/OtherExpensesGrp/TotalAmt0478400
IRS990/OtherExpensesGrp/TotalAmt1410724
IRS990/OtherExpensesGrp/TotalAmt2251291
IRS990/OtherExpensesGrp/TotalAmt3103914
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/Desc1LATE FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt092560
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt140862
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt092560
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt140862
IRS990/OtherRevenueTotalAmt0133422
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0759586
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02925106
IRS990/OtherSalariesAndWagesGrp/TotalAmt03684692
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt053073
IRS990/PayrollTaxesGrp/ProgramServicesAmt0204439
IRS990/PayrollTaxesGrp/TotalAmt0257512
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt082616
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048451
IRS990/PrincipalOfficerNm0JIM SULLIVAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITIES CHA
IRS990/ProgramServiceRevenueGrp/Desc2AUXILIARY SALES/CHARGE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05561683
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1561197
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2518682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05561683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1561197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2518682
IRS990/ProgSrvcAccomActy2Grp/Desc0AUXILIARY SERVICES: THE SCHOOL OFFERS BUS AND CAFETERIA SERVICES TO ITS STUDENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0473558
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0518682
IRS990/ProgSrvcAccomActy3Grp/Desc0STUDENT SERVICES: EXTRA CURRICULAR ACTIVITES FOR VARIOUS STUDENT GROUPS TO ENHANCE THEIR EDUCATIONAL EXPERIENCES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0478400
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0561197
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0299513
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016875
IRS990/PYOtherExpensesAmt02677962
IRS990/PYOtherRevenueAmt0136824
IRS990/PYProgramServiceRevenueAmt06314933
IRS990/PYRevenuesLessExpensesAmt0-58986
IRS990/PYSalariesCompEmpBnftPaidAmt04149169
IRS990/PYTotalExpensesAmt06827131
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06768145
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-161727
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt014503
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05699754
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01025794
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01026508
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/BookValueAmt04228300
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03687994
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07916294
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0279379
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0279379
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0269492
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0279379
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01887
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0268805
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0269492
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0687
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0266512
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0268805
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02293
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0263217
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0266512
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03295
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0254483
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0640029
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0894512
IRS990ScheduleD/ExpensesNotReportedAmt02991
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07235320
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01117946
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01117946
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02086768
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01082739
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03169507
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0143
IRS990ScheduleD/OtherExpensesIncludedAmt02991
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047456
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt047456
IRS990ScheduleD/OtherRevenueAmt02991
IRS990ScheduleD/RevenueNotReportedAmt03134
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07073593
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 2,991.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES OFFSET AGAINST RENTAL REVENUE 2,991.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07734953
IRS990ScheduleD/TotalExpensesPerForm990Amt07235320
IRS990ScheduleD/TotalRevenuePerForm990Amt07073593
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07076727
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07238311
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/DirectExpenseSummaryEventsAmt0176455
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SALE OF SCRIP

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