Civic Intelligence

Woodcrest Christian School System

990 • Fiscal year 2021 • EIN 95-1756426

Aug 01, 2020 to Jul 31, 2021 • Filed on Jun 15, 2022

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

0.30x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.35x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

14th percentile

-5.8%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

36th percentile

$136,328

Higher top officer pay than 36% of similar nonprofits.

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

20th percentile

-0.9%

Faster asset growth than 20% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

17th percentile

-11%

Faster revenue growth than 17% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Down

$10,382,294

Down $97,824 (-0.9%) from 2020

Net Assets

Down

$7,275,763

Down $491,173 (-6.3%) from 2020

Liabilities

Up

$3,106,531

Up $393,349 (+14%) from 2020

Revenue

Down

$8,960,462

Down $1,070,897 (-11%) from 2020

Expenses

Up

$9,475,975

Up $499,605 (+5.6%) from 2020

Net Income

Down

-$515,513

Down $1,570,502 (-149%) from 2020

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

2021

Assets$10,382,294
Liabilities$3,106,531
Net Assets$7,275,763

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

2021

Revenue$8,960,462
Expenses$9,475,975
Net Income-$515,513
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Jun 15, 2022
Return Version
2020v4.2
Gross Receipts
$9,027,168
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$6,979,094$7,207,623▲ $228,529
Cash and Non-Interest-Bearing Accounts$1,204,551$1,465,973▲ $261,422
Savings and Temporary Cash Investments$1,859,075$1,057,179▼ $801,896
Investments in Publicly Traded Securities$117,221$296,013▲ $178,792
Prepaid Expenses and Deferred Charges$121,845$172,330▲ $50,485
Accounts Receivable$191,879$172,221▼ $19,658
Intangible Assets$6,453$10,955▲ $4,502
Total Assets$10,480,118$10,382,294▼ $97,824
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,203,800$2,120,775▼ $83,025
Deferred Revenue$365,557$584,378▲ $218,821
Accounts Payable and Accrued Expenses$143,825$401,378▲ $257,553
Total Liabilities$2,713,182$3,106,531▲ $393,349
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,531,022$7,082,451▼ $448,571
Net Assets With Donor Restrictions$235,914$193,312▼ $42,602
Total Net Assets Fund Balance$7,766,936$7,275,763▼ $491,173
Total Liabilities and Net Assets / Fund Balance$10,480,118$10,382,294▼ $97,824

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,727,438$6,821,287$12,548,725
Land$1,117,946-$1,117,946
Equipment$265,881$820,016$1,085,897
Other Land Buildings$96,358-$96,358

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$296,670-▲ $31,042-$327,712
2019$292,322-▲ $4,348-$296,670
2018$284,596-▲ $7,726-$292,322
2017$280,269-▲ $3,967-$284,596
2016$274,041-▲ $6,588-$280,629
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SullivanSuperintendentFT$126,612$9,716$136,328

Board Members and Trustees

NameTitle
Jeff WhitePresident
Bill RussellVice President
Gordon BournsDirector
Jeremiah LeeDirector
Joe HobbsDirector
Ron MusserDirector
Brent CalhounCFO
Justin BeardSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$212,416
Program Service Revenue
$8,648,081
Investment Income
$8,761
Other Revenue
$91,204
All Other Contributions
$212,416
Change in Net Assets
$-515,513

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,960,462
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$24,340
Total Revenue per Audited Statements
$8,984,802
Total Revenue per Form 990
$8,960,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,987,201
Other Expenses$3,424,094
Grants and Similar Amounts Paid$64,680
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,771,725$991,759-$4,763,484
Occupancy$1,126,323$59,280-$1,185,603
Other Employee Benefits$565,844$167,781-$733,625
Depreciation Depletion$375,676$22,629-$398,305
Payroll Taxes$280,352$83,128-$363,480
All Other Expenses$146,329$65,572-$211,901
Current Officers, Directors, Trustees, and Key Employees-$126,612-$126,612
Information Technology$93,698$27,783-$121,481
Other Expenses$108,434--$108,434
Office Expenses$76,083$22,559-$98,642
Interest$93,646$4,929-$98,575
Insurance$62,038$18,395-$80,433
Grants to Domestic Individuals$64,680--$64,680
Advertising-$57,843-$57,843
Fees for Services Accounting-$41,992-$41,992
Total Functional Expenses$7,785,713$1,690,262$0$9,475,975

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,475,975
Total Expenses per Audited Statements$9,475,975
Total Expenses per Form 990$9,475,975
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$100,252
Fundraising Direct Expenses$62,534
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sale of Scrips$84,074$84,074$62,534$21,540
Miscellaneous Fundraisers$16,178$16,178-$16,178
Total Events$100,252$100,252$62,534$37,718
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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

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

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

The policy manual includes the conflict of interest statement and is updated and reviewed annually by the board of directors. Potential conflicts are discussed and disclosed. The board signs the policy manual on an annual basis 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.) 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. 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.

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
2022-06-15
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
163
Volunteers
0

Preparer

Firm
Alicia Orejel CPA
Address
1175 IDAHO STREET SUITE 203, REDLANDS, CA 92374
Phone
9092560975
Supplemental Narrative

Additional Explanations

Form 990 Page 12 Part XII Line 2C

The finance committee approves the auditor and assumes responsibility for oversight of the audit. This procedure has not changed from 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 internal revenue code 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 examinatin by the taxing authorities for up to four years after filing. The school has evaluated its tax postions and the certainty as to whether those positions 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 postions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain tax positions are required.

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IRS990/LandBldgEquipAccumDeprecAmt07641303
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06979094
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07207623
IRS990/LandBldgEquipCostOrOtherBssAmt014848926
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt04172
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/BOYAmt02203800
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02120775
IRS990/NetAssetsOrFundBalancesBOYAmt07766936
IRS990/NetAssetsOrFundBalancesEOYAmt07275763
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-359
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-359
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt037718
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt037718
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt017753
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt017753
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt024340
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07531022
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07082451
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt059280
IRS990/OccupancyGrp/ProgramServicesAmt01126323
IRS990/OccupancyGrp/TotalAmt01185603
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022559
IRS990/OfficeExpensesGrp/ProgramServicesAmt076083
IRS990/OfficeExpensesGrp/TotalAmt098642
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0167781
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0565844
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0733625
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL EXPENSE
IRS990/OtherExpensesGrp/Desc1CAFETERIA EXPENSE
IRS990/OtherExpensesGrp/Desc2STUDENT FUNDS
IRS990/OtherExpensesGrp/Desc3SMALL EQUIPMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt0388155
IRS990/OtherExpensesGrp/ProgramServicesAmt1354463
IRS990/OtherExpensesGrp/ProgramServicesAmt2278267
IRS990/OtherExpensesGrp/ProgramServicesAmt3108434
IRS990/OtherExpensesGrp/TotalAmt0388155
IRS990/OtherExpensesGrp/TotalAmt1354463
IRS990/OtherExpensesGrp/TotalAmt2278267
IRS990/OtherExpensesGrp/TotalAmt3108434
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/Desc0LATE FEES
IRS990/OtherRevenueMiscGrp/Desc1OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029472
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16261
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029472
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16261
IRS990/OtherRevenueTotalAmt035733
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0991759
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03771725
IRS990/OtherSalariesAndWagesGrp/TotalAmt04763484
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt083128
IRS990/PayrollTaxesGrp/ProgramServicesAmt0280352
IRS990/PayrollTaxesGrp/TotalAmt0363480
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0121845
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0172330
IRS990/PrincipalOfficerNm0JAMES SULLIVAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1AUXILARY SALES AND CHA
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07874191
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1529598
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2244292
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07874191
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1529598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2244292
IRS990/ProgSrvcAccomActy2Grp/Desc0AUXILARY SERVICES - THE SCHOOL OFFERS BUS AND CAFETERIA SERVICES TO ITS STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0585213
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0529598
IRS990/ProgSrvcAccomActy3Grp/Desc0STUDENT SERVICES - EXTRACURRICULAR ACTIVITIES FOR VARIOUS STUDENT GROUPS TO ENHANCE THEIR EDUCATIONAL EXPERIENCES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0278267
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0244292
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01463520
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt070705
IRS990/PYInvestmentIncomeAmt09190
IRS990/PYOtherExpensesAmt03108194
IRS990/PYOtherRevenueAmt0165705
IRS990/PYProgramServiceRevenueAmt08392944
IRS990/PYRevenuesLessExpensesAmt01054989
IRS990/PYSalariesCompEmpBnftPaidAmt05755680
IRS990/PYTotalExpensesAmt08976370
IRS990/PYTotalProfFndrsngExpnsAmt041791
IRS990/PYTotalRevenueAmt010031359
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-515513
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt017753
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07874191
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01859075
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01057179
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/BookValueAmt05727438
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06821287
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012548725
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0296670
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0327712
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt031042
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0292322
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0296670
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04348
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0284596
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0292322
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07726
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0280269
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0284596
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03967
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0274041
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0280629
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06588
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0265881
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0820016
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01085897
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09475975
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01117946
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01117946
IRS990ScheduleD/NetUnrealizedGainsInvstAmt024340
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt096358
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt096358
IRS990ScheduleD/RevenueNotReportedAmt024340
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08960462
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WCSS IS AN INDEPENDENT EDUCATIONAL ORGANIZATION ORGANIZED AS A NONPROFIT TAX EXEMPT CORPORATION. THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 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 EXAMINATIN BY THE TAXING AUTHORITIES FOR UP TO FOUR YEARS AFTER FILING. THE SCHOOL HAS EVALUATED ITS TAX POSTIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS 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 POSTIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN TAX POSITIONS ARE REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07207623
IRS990ScheduleD/TotalExpensesPerForm990Amt09475975
IRS990ScheduleD/TotalRevenuePerForm990Amt08960462
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08984802
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09475975
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/DirectExpenseSummaryEventsAmt062534
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SALE OF SCRIPS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MISCELLANEOUS FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt084074
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016178

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