Civic Intelligence

Whittier Christian High School Association

990 • Fiscal year 2014 • EIN 95-2002095

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 16, 2015

501 N Beach Blvd90631

(562) 694-3803

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.46x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.35x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

49th percentile

2.3%

Higher net margin than 49% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

74th percentile

$185,289

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

86th percentile

23%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

53rd percentile

4.8%

Faster revenue growth than 53% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2011 to 2014

Assets

Up

$7,271,681

Up $1,370,431 (+23%) from 2013

Net Assets

Up

$3,916,850

Up $427,484 (+12%) from 2013

Liabilities

Up

$3,354,831

Up $942,947 (+39%) from 2013

Revenue

$9,680,535

No earlier filing loaded for comparison.

Expenses

Up

$9,459,078

Up $548,611 (+6.2%) from 2013

Net Income

$221,457

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $5,679,314Liabilities 2011: $2,443,644Net Assets 2011: $3,235,6702011Assets 2012: $5,779,031Liabilities 2012: $2,136,093Net Assets 2012: $3,642,9382012Assets 2013: $5,901,250Liabilities 2013: $2,411,884Net Assets 2013: $3,489,3662013Assets 2014: $7,271,681Liabilities 2014: $3,354,831Net Assets 2014: $3,916,8502014Assets 2015: $7,592,962Liabilities 2015: $3,503,700Net Assets 2015: $4,089,2622015Assets 2016: $7,984,850Liabilities 2016: $3,844,057Net Assets 2016: $4,140,7932016Assets 2017: $8,274,029Liabilities 2017: $3,508,311Net Assets 2017: $4,765,7182017Assets 2018: $8,778,648Liabilities 2018: $3,597,438Net Assets 2018: $5,181,2102018Assets 2019: $8,633,413Liabilities 2019: $3,264,112Net Assets 2019: $5,369,3012019Assets 2020: $8,960,880Liabilities 2020: $3,401,373Net Assets 2020: $5,559,5072020Assets 2021: $9,366,189Liabilities 2021: $2,372,349Net Assets 2021: $6,993,8402021Assets 2022: $11,529,057Liabilities 2022: $1,178,632Net Assets 2022: $10,350,4252022Assets 2023: $18,920,320Liabilities 2023: $8,711,578Net Assets 2023: $10,208,7422023Assets 2024: $17,939,726Liabilities 2024: $11,066,141Net Assets 2024: $6,873,5852024

Highlighted filing

2014

Assets$7,271,681
Liabilities$3,354,831
Net Assets$3,916,850

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $8,408,001Expenses 2011: $8,204,860Net Income 2011: $203,1412011Expenses 2012: $8,732,2392012Expenses 2013: $8,910,4672013Revenue 2014: $9,680,535Expenses 2014: $9,459,078Net Income 2014: $221,4572014Revenue 2015: $10,207,915Expenses 2015: $9,925,047Net Income 2015: $282,8682015Revenue 2016: $10,069,473Expenses 2016: $9,970,847Net Income 2016: $98,6262016Revenue 2017: $10,696,765Expenses 2017: $10,071,840Net Income 2017: $624,9252017Revenue 2018: $10,570,274Expenses 2018: $10,154,782Net Income 2018: $415,4922018Revenue 2019: $9,771,177Expenses 2019: $9,802,658Net Income 2019: -$31,4812019Revenue 2020: $9,872,509Expenses 2020: $9,422,145Net Income 2020: $450,3642020Revenue 2021: $9,703,299Expenses 2021: $8,948,839Net Income 2021: $754,4602021Revenue 2022: $13,113,142Expenses 2022: $9,252,803Net Income 2022: $3,860,3392022Revenue 2023: $9,136,747Expenses 2023: $9,668,496Net Income 2023: -$531,7492023Revenue 2024: $10,357,058Expenses 2024: $13,771,204Net Income 2024: -$3,414,1462024

Highlighted filing

2014

Revenue$9,680,535
Expenses$9,459,078
Net Income$221,457
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 16, 2015
Return Version
2013v4.0
Gross Receipts
$9,680,535
Mission and Program Overview

Mission

Christ-centered academic community where students are taught, inspired, and prepared to be critical thinkers and authentic Christians, equipping them to honor God through academic achievement, humble service, and courageous leadership.

Instruct students in a Christ-centered academic community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,750,260$3,032,443▲ $282,183
Savings and Temporary Cash Investments$987,032$2,001,272▲ $1,014,240
Land, Buildings, and Equipment, Net$1,045,638$1,203,437▲ $157,799
Cash and Non-Interest-Bearing Accounts$637,364$705,686▲ $68,322
Accounts Receivable$356,243$257,393▼ $98,850
Pledges and Grants Receivable$90,000$60,000▼ $30,000
Prepaid Expenses and Deferred Charges$27,854$11,450▼ $16,404
Inventories for Sale or Use$6,859--
Total Assets$5,901,250$7,271,681▲ $1,370,431
Liabilities
Deferred Revenue$1,979,433$2,855,266▲ $875,833
Accounts Payable and Accrued Expenses$432,451$499,565▲ $67,114
Total Liabilities$2,411,884$3,354,831▲ $942,947
Net Assets / Fund Balance
Unrestricted Net Assets$2,831,404$3,130,814▲ $299,410
Temporarily Rstr Net Assets$338,646$448,328▲ $109,682
Permanently Rstr Net Assets$319,316$337,708▲ $18,392
Total Net Assets Fund Balance$3,489,366$3,916,850▲ $427,484
Total Liabilities and Net Assets / Fund Balance$5,901,250$7,271,681▲ $1,370,431

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$539,599$807,363$1,346,962
Equipment$373,727$510,699$884,426
Leasehold Improvements$161,546$349,667$511,213
Other Land Buildings$128,565$130,966$259,531

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$368,919$18,392▲ $66,319-$409,109
2012$336,628$31,556▲ $18,280-$368,919
2011$308,755$24,535▲ $16,638-$336,628
2010$283,860$18,257▲ $11,303-$308,755
2009$268,981$14,430▲ $6,916-$283,860
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carl MartinezHead of SchoolFT$155,175$30,475$185,650
Mark JohnsonDirector of Finance & HRFT$121,821$26,930$148,751
Chris SanitaDirector of Instruction anFT$117,108$20,840$137,948
Robert BrownDirector of Admin ServicesFT$115,426$14,812$130,238

Board Members and Trustees

NameTitle
Steve RojasChairperson/Director
Richard CurranVice Chairperson/Director
Danny CoelhoDirector
Dr Monica YoshinagaDirector
Christina De La TorreSecretary/Director
Dr Michael WinterTreasurer/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$209,683
Program Service Revenue
$9,396,661
Investment Income
$74,089
Other Revenue
$102
All Other Contributions
$209,683
Change in Net Assets
$221,457

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,680,535
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-551,544
Total Revenue per Audited Statements
$9,128,991
Total Revenue per Form 990
$9,680,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,571,800
Other Expenses$3,125,670
Grants and Similar Amounts Paid$761,608
Total Fundraising Expense$38,998
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,152,667$1,034,675-$4,187,342
Occupancy$829,161$88,466-$917,627
Grants to Domestic Individuals$757,571--$757,571
Other Employee Benefits$399,992$143,907-$543,899
Payroll Taxes$244,807$103,504-$348,311
Current Officers, Directors, Trustees, and Key Employees-$337,995-$337,995
Travel$220,564$19,180-$239,744
Depreciation Depletion$174,356$15,161-$189,517
Pension Plan Contributions$118,624$35,629-$154,253
Office Expenses$29,407$105,449$1,033$135,889
Fees for Services Other-$63,895-$63,895
All Other Expenses$20,993$31,661$4,037$56,691
Fees for Services Accounting-$42,466-$42,466
Advertising-$9,515$22,202$31,717
Other Expenses$259,355$16,416$11,726$16,416
Insurance$12,606--$12,606
Grants to Domestic Orgs$4,037--$4,037
Fees for Services Legal-$2,697-$2,697
Total Functional Expenses$7,346,470$2,073,610$38,998$9,459,078

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,459,078
Expenses per Audited Statements$8,701,507
Total Expenses per Audited Statements$8,701,507
Expenses Not Reported on Financial Statements$757,571
Other Expense Adjustments$757,571
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The Form 990 is prepared by an independent CPA firm and reviewed by the Director of Finance and Human Resources. It is then distributed to the finance committee.

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

The policy in question is reviewed annually at staff meetings. Board and staff are expected to self report to the "superintendent/principal" (head of school). Additional monitoring and enforcement are in place through the review and approval by the Director of Finance of all contracts and expenditures - with an awareness of this potential conflict of interest issue. Board potential conflicts go to the Board chair for decision - or Vice Chair if the involved party is the Board Chair. Staff issues would go to the Head of School - or to the Board Chair if it involved the Head of School. Any significant issue would generally be considered/discussed by both Head of School and Board Chair.

Form 990, Part VI, Section B, line 15

The head of school is reviewed annually by the school board president. The review is performed after discussion with the entire board of directors. Other officers and key employees are reviewed annually by the head of school.

Form 990, Part VI, Section C, line 19

Whittier Christian High School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
95-2002095
Phone
5626943803

Signing Officer

Name
Mark Johnson
Title
Director of Finance and HR
Phone
5626943803
Signed
2015-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Rojas
Formed
1958
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
196
Volunteers
100

Preparer

Preparer
David C Moja
Phone
7149619300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year.

Financial Statement Notes

Part V, Line 4:

Permanently restricted endowment funds are not to be distributed as specified in the donor's intent. The earnings from these funds are placed into a temporarily restricted fund and are available for distribution as tuition aid to families with students attending WCHS.

Part X, Line 2:

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2014 and 2013, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School files information tax returns in the U.S. and California. The School is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations.

Part XI, Line 2D - Other Adjustments:

Student scholarships and discounts netted with tuition revenue -757,571.

Part XII, Line 4B - Other Adjustments:

Student scholarships and discounts netted with tuition revenue 757,571.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Instruction and Student Activities: WCHS invests the most significant portion of the operating budget in the salaries and benefits of the staff and faculty. We observe that our very best resource to equip the minds and spirits of our students is through their regular engagement with teachers and other staff members who have an authentic, personal faith in Christ and live it out on a daily basis. We invest resources to attract, develop, and retain staff that are committed to the mission of WCHS. We desire each member of our team to be a person of character, who loves God, and desires the best for our students. They also have expertise in their chosen field and the competence to communicate creatively and effectively in and out of the classroom. The results are seen in our overall student body that are increasingly growing in their faith and making their faith-their own. They are also demonstrating significant areas of excellence and academic achievement. WCHS is a 1:1 high school with each student utilizing an iPad and faculty utilizing technology creatively and effectively in the classroom. Although a school of great diversity in many areas, 99% of our graduates attend a college or university. Some of the graduates of our Alpha Honors program are able to enter colleges as sophomores due to the advanced classes taken and credits achieved. The broad range of course offerings provided by WCHS, our meaningful, weekly chapel times attended by all students, and the opportunities provided for students to serve combine to produce graduates who are prepared for the opportunities they will face to impact their world and to bring glory to God in their endeavors.
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IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt012606
IRS990/InsuranceGrp/TotalAmt012606
IRS990/InventoriesForSaleOrUseGrp/BOYAmt06859
IRS990/InvestmentIncomeGrp/ExclusionAmt071589
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt071589
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02750260
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03032443
IRS990/IRPDocumentCnt033
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01798695
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01045638
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01203437
IRS990/LandBldgEquipCostOrOtherBssAmt03002132
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Christ-centered academic community where students are taught, inspired, and prepared to be critical thinkers and authentic Christians, equipping them to honor God through academic achievement, humble service, and courageous leadership.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03489366
IRS990/NetAssetsOrFundBalancesEOYAmt03916850
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02500
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0206027
IRS990/NoncashContributionsAmt016293
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt088466
IRS990/OccupancyGrp/ProgramServicesAmt0829161
IRS990/OccupancyGrp/TotalAmt0917627
IRS990/OfficeExpensesGrp/FundraisingAmt01033
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0105449
IRS990/OfficeExpensesGrp/ProgramServicesAmt029407
IRS990/OfficeExpensesGrp/TotalAmt0135889
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0143907
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0399992
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0543899
IRS990/OtherExpensesGrp/Desc0Student activities
IRS990/OtherExpensesGrp/Desc1Curricular expenses
IRS990/OtherExpensesGrp/Desc2Hospitality
IRS990/OtherExpensesGrp/Desc3Bad debt expense
IRS990/OtherExpensesGrp/FundraisingAmt011726
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022994
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116416
IRS990/OtherExpensesGrp/ProgramServicesAmt01122330
IRS990/OtherExpensesGrp/ProgramServicesAmt1259355
IRS990/OtherExpensesGrp/TotalAmt01122330
IRS990/OtherExpensesGrp/TotalAmt1259355
IRS990/OtherExpensesGrp/TotalAmt234720
IRS990/OtherExpensesGrp/TotalAmt316416
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other income
IRS990/OtherRevenueMiscGrp/ExclusionAmt0102
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0102
IRS990/OtherRevenueTotalAmt0102
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01034675
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03152667
IRS990/OtherSalariesAndWagesGrp/TotalAmt04187342
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0103504
IRS990/PayrollTaxesGrp/ProgramServicesAmt0244807
IRS990/PayrollTaxesGrp/TotalAmt0348311
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt035629
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0118624
IRS990/PensionPlanContributionsGrp/TotalAmt0154253
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0319316
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0337708
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt090000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt060000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027854
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011450
IRS990/PrincipalOfficerNm0Steve Rojas
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/Desc1Auxiliary Programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07948643
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11412565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07948643
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11412565
IRS990/ProgSrvcAccomActy2Grp/Desc0Extra Curricular Activities: In addition to academic excellence, WCHS provides the context for students to participate in a wide variety of extracurricular activities. Our high school athletes are impacted by the mentoring and training they receive from coaches who have a passion for both their sport and for students' lives. Students are encouraged in their drive, discipline, and character in all kinds of athletic competition whether as one of our boys or girls sports teams or as a part of our Cheer team. League and CIF championships are a part of the WCHS experience, with all students, regardless of the level of success, learning the lessons that team athletics can provide. Our belief that every student's God-Given gifts can be used to glorify God is evident in the fine arts as it is in athletics. Vocal and instrumental music experiences provide students with the opportunity to develop their skills and the personal confidence that comes with multiple chances to perform. Both in the classroom and outside venues, students develop their artistic abilities in the arenas of visual arts and dance. The WCHS theatre arts program allows students to combine acting, voice, and musical gifts and skills in all kinds of theatrical productions. The result of this significant investment are graduates who are not only well-educated, but have developed the character and maturity which come from the average WCHS student's participation in multiple areas of interest.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01973877
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01412565
IRS990/ProgSrvcAccomActy3Grp/Desc0Financial Aid: WCHS has the goal to provide Christian education for those families that desire it. However, there is often a financial barrier to enrollment. WCHS has a formal financial aid program to assist families that is primarily need-based. Each family submits their financial information, including W-2s and tax returns to a third party organization that analyzes the financial capacity of the family and makes a recommendation as to level of need. WCHS utilizes a financial aid committee to make the decisions as to what awards will be made to assist applying families. There is also some smaller amount of financial assistance provided to particular students on the basis of demonstrated merit/achievement. Through this financial aid program as many as 35% of our students receive some form of assistance. Through the generosity of donors and the faithful payments of parents, WCHS has been able to help students grow and learn literally seeing their lives changed who would have otherwise not been able to attend WCHS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0757571
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0757571
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0211510
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0809656
IRS990/PYInvestmentIncomeAmt0146285
IRS990/PYOtherExpensesAmt02817992
IRS990/PYOtherRevenueAmt011968
IRS990/PYProgramServiceRevenueAmt08584166
IRS990/PYRevenuesLessExpensesAmt043462
IRS990/PYSalariesCompEmpBnftPaidAmt05282819
IRS990/PYTotalExpensesAmt08910467
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08953929
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0221457
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07984096
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0987032
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02001272
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/BuildingsGrp/BookValueAmt0539599
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0807363
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01346962
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0368919
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt018392
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0409109
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt044521
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt066319
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0336628
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt031556
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0368919
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt017545
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018280
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0308755
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt024535
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0336628
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt013300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016638
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt065
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0283860
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt018257
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0308755
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt04600
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011303
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt065
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0268981
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt014430
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0283860
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt06402
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06916
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0373727
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0510699
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0884426
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0757571
IRS990ScheduleD/ExpensesSubtotalAmt08701507
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0161546
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0349667
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0511213
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0206027
IRS990ScheduleD/OtherExpensesNotIncludedAmt0757571
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0128565
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0130966
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0259531
IRS990ScheduleD/OtherRevenueAmt0-757571
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.82550
IRS990ScheduleD/RevenueNotReportedAmt0-551544
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09680535
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Permanently restricted endowment funds are not to be distributed as specified in the donor's intent. The earnings from these funds are placed into a temporarily restricted fund and are available for distribution as tuition aid to families with students attending WCHS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2014 and 2013, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School files information tax returns in the U.S. and California. The School is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Student scholarships and discounts netted with tuition revenue -757,571.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Student scholarships and discounts netted with tuition revenue 757,571.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.17450
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01203437
IRS990ScheduleD/TotalExpensesPerForm990Amt09459078
IRS990ScheduleD/TotalRevenuePerForm990Amt09680535
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09128991
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08701507
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.9$11.1$6.87$10.4$13.8$3.41
2023Detailed filing. Detailed filing data is available for this year.$18.9$8.71$10.2$9.14$9.67$0.53
2022Detailed filing. Detailed filing data is available for this year.$11.5$1.18$10.4$13.1$9.25$3.86
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.37$2.37$6.99$9.70$8.95$0.75
2020Summary only. Only limited summary data is available for this year.$8.96$3.40$5.56$9.87$9.42$0.45
2019Detailed filing. Detailed filing data is available for this year.$8.63$3.26$5.37$9.77$9.80$0.03
2018Detailed filing. Detailed filing data is available for this year.$8.78$3.60$5.18$10.6$10.2$0.42
2017Detailed filing. Detailed filing data is available for this year.$8.27$3.51$4.77$10.7$10.1$0.62
2016Detailed filing. Detailed filing data is available for this year.$7.98$3.84$4.14$10.1$9.97$0.10
2015Detailed filing. Detailed filing data is available for this year.$7.59$3.50$4.09$10.2$9.93$0.28
2014Detailed filing. Detailed filing data is available for this year.$7.27$3.35$3.92$9.68$9.46$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.90$2.41$3.49$8.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.78$2.14$3.64$8.73
2011Summary only. Only limited summary data is available for this year.$5.68$2.44$3.24$8.41$8.20$0.20