Civic Intelligence

Woodcrest Christian School System

990 • Fiscal year 2019 • EIN 95-1756426

Aug 01, 2018 to Jul 31, 2019 • Filed on Jul 15, 2020

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

65th percentile

0.30x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.33x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

36th percentile

-0.6%

Higher net margin than 36% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$127,753

Higher top officer pay than 53% of similar nonprofits.

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

30th percentile

-1.4%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

58th percentile

7.0%

Faster revenue growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$9,652,001

Down $138,728 (-1.4%) from 2018

Net Assets

Down

$6,714,153

Down $51,321 (-0.8%) from 2018

Liabilities

Down

$2,937,848

Down $87,407 (-2.9%) from 2018

Revenue

Up

$8,930,581

Up $582,885 (+7.0%) from 2018

Expenses

Up

$8,983,318

Up $499,407 (+5.9%) from 2018

Net Income

Up

-$52,737

Up $83,478 (+61%) from 2018

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

2019

Assets$9,652,001
Liabilities$2,937,848
Net Assets$6,714,153

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

2019

Revenue$8,930,581
Expenses$8,983,318
Net Income-$52,737
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jul 15, 2020
Return Version
2018v3.2
Gross Receipts
$9,080,627
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$7,279,968$7,088,613▼ $191,355
Savings and Temporary Cash Investments$1,204,127$1,183,779▼ $20,348
Cash and Non-Interest-Bearing Accounts$845,231$931,058▲ $85,827
Accounts Receivable$185,850$191,077▲ $5,227
Investments in Publicly Traded Securities$126,388$131,615▲ $5,227
Prepaid Expenses and Deferred Charges$137,716$116,908▼ $20,808
Total Assets$9,790,729$9,652,001▼ $138,728
Other Assets Total$11,449$8,951▼ $2,498
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,358,676$2,282,862▼ $75,814
Deferred Revenue$476,769$413,978▼ $62,791
Accounts Payable and Accrued Expenses$189,810$241,008▲ $51,198
Total Liabilities$3,025,255$2,937,848▼ $87,407
Net Assets / Fund Balance
Unrestricted Net Assets$6,569,188$6,522,693▼ $46,495
Temporarily Rstr Net Assets$196,286$191,460▼ $4,826
Total Net Assets Fund Balance$6,765,474$6,714,153▼ $51,321
Total Liabilities and Net Assets / Fund Balance$9,790,729$9,652,001▼ $138,728

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,692,686$6,147,688$11,840,374
Land$1,117,946-$1,117,946
Equipment$238,859$708,752$947,611
Other Land Buildings$39,122-$39,122

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$284,596-▲ $7,726-$292,322
2017$280,629-▲ $3,967-$284,596
2016$274,041-▲ $6,588-$280,629
2015$279,379-▼ $5,338-$274,041
2014$279,379---$279,379
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SullivanSuperintendentFT$119,542$8,211$127,753

Board Members and Trustees

NameTitle
Jeff WhitePresident
Bill RussellVice President
Aurelio BarretoDirector
Joe HobbsDirector
Justin BeardDirector
Ron MusserDirector
Gordon BournsCFO
Brent CalhounSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$448,015
Program Service Revenue
$8,315,750
Investment Income
$9,120
Other Revenue
$157,696
All Other Contributions
$448,015
Change in Net Assets
$-52,737

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,930,581
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,416
Total Revenue per Audited Statements
$8,931,997
Total Revenue per Form 990
$8,930,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,416,275
Other Expenses$3,567,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$3,606,834$995,607-$4,602,441
Occupancy$893,483$47,025-$940,508
Other Employee Benefits$387,618$106,996-$494,614
Depreciation Depletion$382,494$22,630-$405,124
Payroll Taxes$250,166$69,054-$319,220
All Other Expenses$221,779$69,926-$291,705
Interest$100,797$5,306-$106,103
Office Expenses$80,132$22,119-$102,251
Other Expenses$76,660--$76,660
Information Technology$51,162$14,122-$65,284
Insurance$48,207$13,306-$61,513
Advertising-$40,974-$40,974
Fees for Services Accounting-$19,128-$19,128
Fees for Services Other-$18,947-$18,947
Total Functional Expenses$7,538,178$1,445,140$0$8,983,318

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,983,318
Total Expenses per Audited Statements$8,983,318
Total Expenses per Form 990$8,983,318
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$159,422
Fundraising Direct Expenses$116,166
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sale of Scrip$111,597$111,597$93,775$17,822
Golf Tournament$47,825$47,825$22,391$25,434
Total Events$159,422$159,422$116,166$43,256
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 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
James Sullivan
Title
Superintendent
Phone
9517802010
Signed
2020-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Sullivan
Formed
1948
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
145
Volunteers
35

Preparer

Firm
Christenson Orejel Associates Llp
Address
5005 LA MART DRIVE SUITE 100A, RIVERSIDE, CA 92507
Preparer
Alicia Orejel
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. The school's tax returns are generally subject to examination by the taxing authorities for up to four years after filing. The school has evaluated its tax positions and the certainty as to whether those postions will be sustained in the event of any audit by taxing authorities at the federal and state levels. The primary tax positions evaluated relate to the school's continued qualification as a tax-exempt organization and whether there are any unrelated business income activities that would be taxable. Management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required.

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IRS990/LessRentalExpensesGrp/RealAmt00
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/BOYAmt02358676
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02282862
IRS990/NetAssetsOrFundBalancesBOYAmt06765474
IRS990/NetAssetsOrFundBalancesEOYAmt06714153
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-719
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-719
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt043256
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt043256
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt076758
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt076758
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01416
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt047025
IRS990/OccupancyGrp/ProgramServicesAmt0893483
IRS990/OccupancyGrp/TotalAmt0940508
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022119
IRS990/OfficeExpensesGrp/ProgramServicesAmt080132
IRS990/OfficeExpensesGrp/TotalAmt0102251
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt011449
IRS990/OtherAssetsTotalGrp/EOYAmt08951
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0106996
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0387618
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0494614
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc1OTHER EDUCATION EXPENSE
IRS990/OtherExpensesGrp/Desc2CAFETERIA EXPENSES
IRS990/OtherExpensesGrp/Desc3SMALL EQUIPMENT PURCHAS
IRS990/OtherExpensesGrp/ProgramServicesAmt0744939
IRS990/OtherExpensesGrp/ProgramServicesAmt1397932
IRS990/OtherExpensesGrp/ProgramServicesAmt2295975
IRS990/OtherExpensesGrp/ProgramServicesAmt376660
IRS990/OtherExpensesGrp/TotalAmt0744939
IRS990/OtherExpensesGrp/TotalAmt1397932
IRS990/OtherExpensesGrp/TotalAmt2295975
IRS990/OtherExpensesGrp/TotalAmt376660
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/Desc0LATE FEES
IRS990/OtherRevenueMiscGrp/Desc1OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt028176
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19506
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt028176
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19506
IRS990/OtherRevenueTotalAmt037682
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt069054
IRS990/PayrollTaxesGrp/ProgramServicesAmt0250166
IRS990/PayrollTaxesGrp/TotalAmt0319220
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0137716
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0116908
IRS990/PrincipalOfficerNm0JAMES 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/RelatedOrExemptFuncIncomeAmt07021041
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1690958
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2603751
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07021041
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1690958
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2603751
IRS990/ProgSrvcAccomActy2Grp/Desc0AUXILIARY SERVICES: THE SCHOOL OFFERS BUS AND CAFETERIA SERVICES TO ITS STUDENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0592356
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0603751
IRS990/ProgSrvcAccomActy3Grp/Desc0STUDENT SERVICES: EXTRA CURRICULAR ACTIVITES FOR VARIOUS STUDENT GROUPS TO ENHANCE THEIR EDUCATIONAL EXPERIENCES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0744939
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0690958
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0449679
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08943
IRS990/PYOtherExpensesAmt03381445
IRS990/PYOtherRevenueAmt0162192
IRS990/PYProgramServiceRevenueAmt07726882
IRS990/PYRevenuesLessExpensesAmt0-136215
IRS990/PYSalariesCompEmpBnftPaidAmt05102466
IRS990/PYTotalExpensesAmt08483911
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08347696
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-52737
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt076758
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07021041
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01204127
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01183779
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/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05692686
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06147688
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt011840374
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0284596
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0292322
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt07726
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0280629
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0284596
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03967
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0274041
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0280629
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06588
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0279379
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0274041
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5338
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0279379
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0279379
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0238859
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0708752
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0947611
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08983318
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01117946
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01117946
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01416
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt039122
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt039122
IRS990ScheduleD/RevenueNotReportedAmt01416
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08930581
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. THE SCHOOL'S TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES FOR UP TO FOUR YEARS AFTER FILING. THE SCHOOL HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSTIONS WILL BE SUSTAINED IN THE EVENT OF ANY AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO THE SCHOOL'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE ANY UNRELATED BUSINESS INCOME ACTIVITIES THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07088613
IRS990ScheduleD/TotalExpensesPerForm990Amt08983318
IRS990ScheduleD/TotalRevenuePerForm990Amt08930581
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08931997
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08983318
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/DirectExpenseSummaryEventsAmt0116166
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SALE OF SCRIP
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0111597
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt047825
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0159422
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0111597
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt047825
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0159422
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt043256
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0116166
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt093775
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt022391
IRS990ScheduleG/IndividualWithBooksNm0SCOTT REYNOLDS

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
Peer Organizations

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