WEST HILLS CHRISTIAN SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WEST HILLS CHRISTIAN SCHOOL (EIN 93-0391643)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-02-06
IRS object ID
202410379349301916
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-06T20:31:55-06:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN930743240PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOFFMAN STEWART & SCHMIDT PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13 CENTERPOINTE DRIVE SUITE 300AddressLine1Txt
CityLAKE OSWEGOCityNm
State AbbreviationORStateAbbreviationCd
ZIP970358663ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930391643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WEST HILLS CHRISTIAN SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone5032456688PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW CAPITOL HILL RDAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP972192629ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERIK GELLATLYPersonNm
Person TitleBUSINESS MANAGERPersonTitleTxt
Phone5032456688PhoneNum
Signature2024-02-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstERIKPersonFirstNm
Person LastGELLATLYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLEAH D DIGREGORIOPreparerPersonNm
PTINP00362194PTIN
Phone5032205900PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKIM MILLSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW CAPITOL HILL RDAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP972192629ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,228,383GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WHCS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1949FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionTO PROVIDE A CHRISTIAN EDUCATION TO CHILDREN IN GRADES K-8.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee94TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$589,237PYContributionsGrantsAmt
CY Contributions Grants$807,315CYContributionsGrantsAmt
PY Program Service Revenue$3,216,952PYProgramServiceRevenueAmt
CY Program Service Revenue$3,225,362CYProgramServiceRevenueAmt
PY Investment Income$3,670PYInvestmentIncomeAmt
CY Investment Income$6,183CYInvestmentIncomeAmt
PY Other Revenue$75,350PYOtherRevenueAmt
CY Other Revenue$95,840CYOtherRevenueAmt
PY Total Revenue$3,885,209PYTotalRevenueAmt
CY Total Revenue$4,134,700CYTotalRevenueAmt
PY Grants And Similar Paid$439,591PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$504,754CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,218,204PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,475,656CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$74,083CYTotalFundraisingExpenseAmt
PY Other Expenses$863,294PYOtherExpensesAmt
CY Other Expenses$806,983CYOtherExpensesAmt
PY Total Expenses$3,521,089PYTotalExpensesAmt
CY Total Expenses$3,787,393CYTotalExpensesAmt
PY Revenues Less Expenses$364,120PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$347,307CYRevenuesLessExpensesAmt
Total Assets BOY$4,727,559TotalAssetsBOYAmt
Total Assets EOY$5,305,326TotalAssetsEOYAmt
Total Liabilities BOY$1,506,069TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,736,529TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,221,490NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,568,797NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE AN EXCELPTIONAL CHRISTIAN EDUCATION IN ACCORDANCE WITH GOD'S WORD; WE PRAYERFULLY PARTNER WITH FAMILIES TO HELP THEIR STUDENTS GROW IN LOVE FOR THE LORD, TO INSPIRE LIFELONG LEARNING, & TO SERVE OTHERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,689,357ExpenseAmt
Grant$504,754GrantAmt
Revenue$3,117,126RevenueAmt
DescINSTRUCTION - GRADES K-8Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$100,350ExpenseAmt
Revenue$108,236RevenueAmt
DescCO-CURRICULAR ACTIVITIESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,789,707TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related PersonYes (1)GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee94EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ERIK GELLATLYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5032456688PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW CAPITOL HILL RDAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP972192629ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOE BROOKS
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
TONY WILSON
DIRECTOR2.00Yes (X)$0$0$0
TODD SHEAFFER
DIRECTOR2.00Yes (X)$0$0$0
CRAIG CARTMILL
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
ELIZABETH HOWARD
DIRECTOR2.00Yes (X)$0$0$0
DAVE WACHSMUTH
DIRECTOR2.00Yes (X)$0$0$0
REESE DEEWALL
DIRECTOR2.00Yes (X)$0$0$0
DOUGLAS LOILER
HEAD OF SCHOOL40.00Yes (X)$97,576$0$8,098
KIM MILLS
HEAD OF SCHOOL40.00Yes (X)$63,913$0$2,258
AMY LAMMERS
DIRECTOR OF FINANCE40.00Yes (X)$61,053$0$1,825
FieldValueIRS element (for citing)
Total Reportable Comp From Org$222,542TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$12,181TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$335,140FundraisingAmt
All Other Contributions$472,175AllOtherContributionsAmt
Total Contributions$807,315TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION AND FEESDesc
Business611600BusinessCd
Total Revenue Column$3,225,362TotalRevenueColumnAmt
Related Or Exempt Func Income$3,225,362RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,225,362TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,183TotalRevenueColumnAmt
Exclusion$6,183ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$72,007RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$72,007RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,007TotalRevenueColumnAmt
Exclusion$72,007ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$69,266FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$335,140ContriRptFundraisingEventAmt
Fundraising Direct Expenses$50,010FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,256TotalRevenueColumnAmt
Exclusion$19,256ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$48,230GrossSalesOfInventoryAmt
Cost Of Goods Sold$43,673CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,557TotalRevenueColumnAmt
Exclusion$4,557ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC. REVENUEDesc
Business611110BusinessCd
Total Revenue Column$20TotalRevenueColumnAmt
Exclusion$20ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$20OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,134,700TotalRevenueColumnAmt
Related Or Exempt Func Income$3,225,362RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$102,023ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$504,754TotalAmt
Program Services$504,754ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$278,611TotalAmt
Program Services$42,705ProgramServicesAmt
Management And General$211,299ManagementAndGeneralAmt
Fundraising$24,607FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,860,900TotalAmt
Program Services$1,452,908ProgramServicesAmt
Management And General$390,189ManagementAndGeneralAmt
Fundraising$17,803FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,510TotalAmt
Program Services$5,174ProgramServicesAmt
Management And General-$593ManagementAndGeneralAmt
Fundraising-$71FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$191,111TotalAmt
Program Services$136,871ProgramServicesAmt
Management And General$49,412ManagementAndGeneralAmt
Fundraising$4,828FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$140,524TotalAmt
Program Services$97,126ProgramServicesAmt
Management And General$39,383ManagementAndGeneralAmt
Fundraising$4,015FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,500TotalAmt
Program Services$45ProgramServicesAmt
Management And General$4,453ManagementAndGeneralAmt
Fundraising$2FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,811TotalAmt
Program Services$238ProgramServicesAmt
Management And General$23,563ManagementAndGeneralAmt
Fundraising$10FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,506TotalAmt
Program Services$165ProgramServicesAmt
Management And General$16,334ManagementAndGeneralAmt
Fundraising$7FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$22,833TotalAmt
Management And General$17,884ManagementAndGeneralAmt
Fundraising$4,949FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$92,650TotalAmt
Program Services$60,476ProgramServicesAmt
Management And General$29,174ManagementAndGeneralAmt
Fundraising$3,000FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$170,670TotalAmt
Program Services$117,763ProgramServicesAmt
Management And General$47,787ManagementAndGeneralAmt
Fundraising$5,120FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,188TotalAmt
Program Services$7,799ProgramServicesAmt
Management And General$389ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$19,423TotalAmt
Program Services$13,402ProgramServicesAmt
Management And General$5,438ManagementAndGeneralAmt
Fundraising$583FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$189,535TotalAmt
Program Services$130,779ProgramServicesAmt
Management And General$53,070ManagementAndGeneralAmt
Fundraising$5,686FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,796TotalAmt
Program Services$18,489ProgramServicesAmt
Management And General$7,503ManagementAndGeneralAmt
Fundraising$804FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
TEACHING SUPPLIES$138,002$138,002
REPAIRS & MAINTENANCE$75,196$51,885$21,055$2,256
OTHER$16,124$11,126$4,514$484
BAD DEBT$2,749$2,749

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,787,393TotalAmt
Program Services$2,789,707ProgramServicesAmt
Management And General$923,603ManagementAndGeneralAmt
Fundraising$74,083FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,937,686BOYAmt
EOY$2,253,444EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,935BOYAmt
EOY$13,632EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$25,428BOYAmt
EOY$27,552EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,493,531LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,571,052LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,759,510BOYAmt
EOY$2,922,479EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$88,219EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,727,559BOYAmt
EOY$5,305,326EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$207,017BOYAmt
EOY$168,988EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$847,920BOYAmt
EOY$1,052,470EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$451,132BOYAmt
EOY$426,852EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$88,219EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,506,069BOYAmt
EOY$1,736,529EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,022,984BOYAmt
EOY$3,445,626EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$198,506BOYAmt
EOY$123,171EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,221,490BOYAmt
EOY$3,568,797EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,727,559BOYAmt
EOY$5,305,326EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$347,307ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$66,475OtherCostOrOtherBasisAmt
Book Value$66,475BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,988,308OtherCostOrOtherBasisAmt
Depreciation$3,600,102DepreciationAmt
Book Value$2,388,206BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$586,903OtherCostOrOtherBasisAmt
Depreciation$350,173DepreciationAmt
Book Value$236,730BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$762,401OtherCostOrOtherBasisAmt
Depreciation$620,777DepreciationAmt
Book Value$141,624BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$89,444OtherCostOrOtherBasisAmt
Book Value$89,444BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,922,479TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITIESDesc
Amt$88,219Amt
FieldValueIRS element (for citing)
Total Liability$88,219TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,830,603TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,830,603RevenueSubtotalAmt
Other Revenues Not Included$304,097OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$304,097RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,134,700TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,483,296TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,483,296ExpensesSubtotalAmt
Other Expenses Not Included$304,097OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$304,097ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,787,393TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:MANAGEMENT DOES NOT BELIEVE THE SCHOOL HAS ANY UNCERTAIN TAX POSITIONS THAT DO NOT MEET THE MORE LIKELY THAN NOT CRITERIA. THE SCHOOL HAS NOT INCURRED ANY INTEREST OR PENALTIES ASSOCIATED WITH ITS TAX POSITIONS. IF ANY WERE INCURRED, THEY WOULD BE INCLUDED WITH GENERAL AND ADMINISTRATION EXPENSES. THE SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL AND OREGON JURISDICTIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:FINANCIAL AID
PART XII, LINE 4B - OTHER ADJUSTMENTS:FINANCIAL AID

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE STATEMENT IS INCLUDED ON THE SCHOOL'S WEBSITE.
SCHEDULE E, PART I, LINE 4RECORDS FOR THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, & ADMINISTRATIVE STAFF ARE NOT CONSIDERED NECESSARY; IT IS REFLECTIVE OF THE COMMUNITY IN OUR GEOGRAPHIC AREA.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BENEFIT AUCTIONEvent1Nm
Gross Receipts Event1$293,380GrossReceiptsEvent1Amt
Charitable Contri Event1$238,319CharitableContriEvent1Amt
Gross Revenue Event1$55,061GrossRevenueEvent1Amt
Non Cash Prizes Event1$1,376NonCashPrizesEvent1Amt
Rent Facility Costs Event1$2,242RentFacilityCostsEvent1Amt
Food And Beverage Event1$12,493FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$1,376OtherDirectExpensesEvent1Amt
Event2HOOP-A-THONEvent2Nm
Gross Receipts Event2$85,711GrossReceiptsEvent2Amt
Charitable Contri Event2$85,711CharitableContriEvent2Amt
Non Cash Prizes Event2$3,836NonCashPrizesEvent2Amt
Other Direct Expenses Event2$43OtherDirectExpensesEvent2Amt
Gross Receipts Total$379,091GrossReceiptsTotalAmt
Charitable Contributions Tot$324,030CharitableContributionsTotAmt
Gross Revenue Total Events$55,061GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$5,212NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$2,242RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$12,493FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$1,419OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$21,366DirectExpenseSummaryEventsAmt
Net Income Summary$33,695NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
FINANCIAL AID44$179,174BOOKTUITION FINANCIAL AID
TUITION REDUCTION & WAIVER245$325,580BOOKTUITION REDUCTION

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL PROVIDES FINANCIAL AID TO STUDENTS BASED UPON NEED AND THE AMOUNT OF CONTRIBUTIONS & BUDGET AVAILABLE FOR THIS PURPOSE. AN INDEPENDENT COMPANY IS HIRED TO EVALUATE AND RANK APPLICANTS FOR FINANCIAL AID. THESE RESULTS ARE REVIEWED BY A COMMITTEE OF ADMINISTRATIVE STAFF WHO AWARD FINANCIAL AID PACKAGES BASED UPON AVAILABLE FUNDS.ExplanationTxt

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonCRAIG CARTMILLPersonNm
Relationship With OrgDIRECTORRelationshipWithOrgTxt
Cash Grant$9,979CashGrantAmt
Type Of AssistanceFINANCIAL AIDTypeOfAssistanceTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4BY-LAWS UPDATED, DECREASING TOTAL NUMBER OF DIRECTORS AND COMPOSITION.
FORM 990, PART VI, SECTION A, LINE 6PARENTS OF ACCEPTED STUDENTS AGREEING TO ABIDE BY A SPECIFIED BODY OF FOUNDATIONAL DOCUMENTS ARE ADMITTED AS MEMBERS TO THE PARENT SOCIETY.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS OF THE PARENT SOCIETY IN GOOD STANDING VOTE ON THE NOMINATION OF BOARD MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7BTHE MEMBERS IN GOOD STANDING VOTE ON CHANGES TO THE BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD MEMBERS. A COPY OF THE APPROVED FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE DIRECTOR OF FINANCE ANNUALLY REMINDS THE BOARD MEMBERS TO DISCLOSE ANY TRANSACTIONS THAT MIGHT HAVE A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15SALARY FOR THE HEAD OF SCHOOL (PRINCIPAL) IS APPROVED BY THE BOARD AND IS BASED ON COMPARABLE DATA FROM OTHER SCHOOLS IN THE GEOGRAPHICAL AREA.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1WEST HILLS CHRISTIAN SCHOOL FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW CAPITOL HILL RDAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
EIN931303483EIN
Primary ActivitiesSCHOOL FOUNDATIONPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity Status509(A)(3)PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1WEST HILLS CHRISTIAN SCHOOL FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeCTransactionTypeTxt
Involved$18,000InvolvedAmt

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