Civic Intelligence

Woodcrest Christian School System

990 • Fiscal year 2017 • EIN 95-1756426

Aug 01, 2016 to Jul 31, 2017 • Filed on Jun 15, 2018

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

63rd percentile

0.31x

Higher debt load relative to assets than 63% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.39x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

27th percentile

-3.5%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

45th percentile

$109,972

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

19th percentile

-3.6%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

6.5%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$9,962,377

Down $376,544 (-3.6%) from 2016

Net Assets

Down

$6,904,971

Down $272,977 (-3.8%) from 2016

Liabilities

Down

$3,057,406

Down $103,567 (-3.3%) from 2016

Revenue

Up

$7,909,814

Up $483,944 (+6.5%) from 2016

Expenses

Up

$8,185,004

Up $624,108 (+8.3%) from 2016

Net Income

Down

-$275,190

Down $140,164 (-104%) from 2016

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

2017

Assets$9,962,377
Liabilities$3,057,406
Net Assets$6,904,971

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

2017

Revenue$7,909,814
Expenses$8,185,004
Net Income-$275,190
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Jun 15, 2018
Return Version
2016v3.0
Gross Receipts
$8,019,998
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$7,684,285$7,605,891▼ $78,394
Savings and Temporary Cash Investments$1,344,123$1,049,737▼ $294,386
Cash and Non-Interest-Bearing Accounts$829,856$885,081▲ $55,225
Accounts Receivable$188,812$216,514▲ $27,702
Investments in Publicly Traded Securities$138,782$123,267▼ $15,515
Prepaid Expenses and Deferred Charges$136,618$67,940▼ $68,678
Total Assets$10,338,921$9,962,377▼ $376,544
Other Assets Total$16,445$13,947▼ $2,498
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,500,286$2,431,071▼ $69,215
Deferred Revenue$321,108$336,932▲ $15,824
Accounts Payable and Accrued Expenses$339,579$289,403▼ $50,176
Total Liabilities$3,160,973$3,057,406▼ $103,567
Net Assets / Fund Balance
Unrestricted Net Assets$7,032,862$6,673,048▼ $359,814
Temporarily Rstr Net Assets$145,086$231,923▲ $86,837
Total Net Assets Fund Balance$7,177,948$6,904,971▼ $272,977
Total Liabilities and Net Assets / Fund Balance$10,338,921$9,962,377▼ $376,544

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,312,295$5,454,438$11,766,733
Land$1,117,946-$1,117,946
Equipment$175,650$737,502$913,152

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$274,041-▲ $6,588-$280,629
2015$279,379-▼ $5,338-$274,041
2014$279,379---$279,379
2013$269,492-▲ $1,887-$279,379
2012$268,805-▲ $687-$269,492
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James SullivanSuperintendentFT$109,972$109,972

Board Members and Trustees

NameTitle
Joe HobbsPresident
Ron MusserVice President
Aurelio BarretoDirector
Bill RussellDirector
Brent CalhounDirector
Jeff WhiteDirector
Gordon BournsCFO
Mark MurdaughSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$449,866
Program Service Revenue
$7,296,292
Investment Income
$6,238
Other Revenue
$157,418
All Other Contributions
$449,866
Change in Net Assets
$-275,190

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,909,814
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,213
Total Revenue per Audited Statements
$7,912,027
Total Revenue per Form 990
$7,909,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,876,707
Other Expenses$3,308,297
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,296,132$868,308-$4,164,440
Occupancy$875,725$46,090-$921,815
Other Employee Benefits$334,137$88,023-$422,160
Depreciation Depletion$375,542$19,765-$395,307
Payroll Taxes$229,618$60,489-$290,107
Office Expenses-$140,770-$140,770
All Other Expenses$80,806$37,185-$117,991
Interest$106,813$5,622-$112,435
Other Expenses$281,942$99,864-$99,864
Insurance$53,635$2,823-$56,458
Information Technology-$46,860-$46,860
Fees for Services Accounting-$15,948-$15,948
Fees for Services Other-$15,669-$15,669
Total Functional Expenses$6,737,588$1,447,416$0$8,185,004

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,185,004
Total Expenses per Audited Statements$8,185,004
Total Expenses per Form 990$8,185,004
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$149,150
Fundraising Direct Expenses$91,041
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sale of Scrip$92,144$92,144$70,411$21,733
Golf Tournament$57,006$57,006$20,630$36,376
Total Events$149,150$149,150$91,041$58,109
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 11B

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
2018-06-15
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
163
Volunteers
35

Preparer

Firm
Christenson Orejel Associates Llp
Address
5005 LA MART DRIVE SUITE 100A, RIVERSIDE, CA 92507
Preparer
Alicia Orejel CPA
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.

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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02431071
IRS990/NetAssetsOrFundBalancesBOYAmt07177948
IRS990/NetAssetsOrFundBalancesEOYAmt06904971
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-158
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-158
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt058109
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt058109
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt064895
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt064895
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt02213
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt046090
IRS990/OccupancyGrp/ProgramServicesAmt0875725
IRS990/OccupancyGrp/TotalAmt0921815
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0140770
IRS990/OfficeExpensesGrp/TotalAmt0140770
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016445
IRS990/OtherAssetsTotalGrp/EOYAmt013947
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt088023
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0334137
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0422160
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc1OTHER EDUCATION EXPENSE
IRS990/OtherExpensesGrp/Desc2CAFETERIA EXPENSES
IRS990/OtherExpensesGrp/Desc3OTHER ADMIN EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt099864
IRS990/OtherExpensesGrp/ProgramServicesAmt0664554
IRS990/OtherExpensesGrp/ProgramServicesAmt1438684
IRS990/OtherExpensesGrp/ProgramServicesAmt2281942
IRS990/OtherExpensesGrp/TotalAmt0664554
IRS990/OtherExpensesGrp/TotalAmt1438684
IRS990/OtherExpensesGrp/TotalAmt2281942
IRS990/OtherExpensesGrp/TotalAmt399864
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/Desc0LATE FEES
IRS990/OtherRevenueMiscGrp/Desc1OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022118
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt112296
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022118
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt112296
IRS990/OtherRevenueTotalAmt034414
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0868308
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03296132
IRS990/OtherSalariesAndWagesGrp/TotalAmt04164440
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt060489
IRS990/PayrollTaxesGrp/ProgramServicesAmt0229618
IRS990/PayrollTaxesGrp/TotalAmt0290107
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0136618
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt067940
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/RelatedOrExemptFuncIncomeAmt06206438
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1550379
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2539475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06206438
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1550379
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2539475
IRS990/ProgSrvcAccomActy2Grp/Desc0AUXILIARY SERVICES: THE SCHOOL OFFERS BUS AND CAFETERIA SERVICES TO ITS STUDENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0495382
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0550379
IRS990/ProgSrvcAccomActy3Grp/Desc0STUDENT SERVICES: EXTRA CURRICULAR ACTIVITES FOR VARIOUS STUDENT GROUPS TO ENHANCE THEIR EDUCATIONAL EXPERIENCES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0664554
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0539475
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0356385
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03768
IRS990/PYOtherExpensesAmt02950186
IRS990/PYOtherRevenueAmt0165526
IRS990/PYProgramServiceRevenueAmt06900191
IRS990/PYRevenuesLessExpensesAmt0-135026
IRS990/PYSalariesCompEmpBnftPaidAmt04610710
IRS990/PYTotalExpensesAmt07560896
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07425870
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-275190
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt064895
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05151483
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01344123
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01049737
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/BookValueAmt06312295
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05454438
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt011766733
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0274041
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0280629
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06588
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0279379
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0274041
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5338
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0279379
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0279379
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0269492
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0279379
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01887
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0268805
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0269492
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0687
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0175650
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0737502
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0913152
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08185004
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01117946
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01117946
IRS990ScheduleD/NetUnrealizedGainsInvstAmt02213
IRS990ScheduleD/RevenueNotReportedAmt02213
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07909814
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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07605891
IRS990ScheduleD/TotalExpensesPerForm990Amt08185004
IRS990ScheduleD/TotalRevenuePerForm990Amt07909814
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07912027
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08185004
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/DirectExpenseSummaryEventsAmt091041
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SALE OF SCRIP
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt092144
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt057006
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0149150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt092144
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt057006
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0149150
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt058109
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt091041
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt070411
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt020630
IRS990ScheduleG/IndividualWithBooksNm0SCOTT REYNOLDS
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt018401 VAN BUREN BLVD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RIVERSIDE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0CA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd092508
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PRESENTED TO THE BOARD, REVIEWED, AND APPROVED, PRIOR TO BEING FILED.

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