WEST HILLS CHRISTIAN SCHOOL: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- WEST HILLS CHRISTIAN SCHOOL (EIN 93-0391643)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-03-31
- IRS object ID
- 202130909349301238
- Schema version
- 2019v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-03-31T13:51:20-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930391643 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Hills Christian School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Amy Lammers | InCareOfNm |
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 5032456688 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7945 SW Capitol Hill Rd | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY LAMMERS | PersonNm |
| Person Title | Tax Officer | PersonTitleTxt |
| Phone | 5032456688 | PhoneNum |
| Signature | 2021-03-31 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DOUGLAS LOILER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7945 SW CAPITOL HILL RD | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,443,567 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.whcs.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1949 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A CHRISTIAN EDUCATION TO CHILDREN IN GRADES K8 | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 93 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $413,052 | PYContributionsGrantsAmt |
| CY Contributions Grants | $522,090 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,007,776 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,775,423 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,248 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,035 | CYInvestmentIncomeAmt |
| PY Other Revenue | $92,014 | PYOtherRevenueAmt |
| CY Other Revenue | $130,006 | CYOtherRevenueAmt |
| PY Total Revenue | $3,516,090 | PYTotalRevenueAmt |
| CY Total Revenue | $3,429,554 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $529,894 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $468,160 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,459,192 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,201,456 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $82,517 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $873,984 | PYOtherExpensesAmt |
| CY Other Expenses | $662,322 | CYOtherExpensesAmt |
| PY Total Expenses | $3,863,070 | PYTotalExpensesAmt |
| CY Total Expenses | $3,331,938 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$346,980 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $97,616 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,166,731 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,075,351 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,667,246 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,478,250 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,499,485 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,597,101 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE AN EXCEPTIONAL 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $2,163,270 | ExpenseAmt |
| Grant | $468,160 | GrantAmt |
| Revenue | $2,681,852 | RevenueAmt |
| Desc | INSTRUCTION - GRADES K-8 | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $51,661 | ExpenseAmt |
| Revenue | $93,571 | RevenueAmt |
| Desc | CO-CURRICULAR ACTIVITIES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,214,931 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 93 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY LAMMERS | PersonNm |
| Phone | 5032456688 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7945 SW CAPITOL HILL RD | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97219 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| JEFF FAGEN | |||||||
| PRESIDENT | 4.000 | 1.000 | Yes (X) | $0 | $0 | $0 | |
| JOE BROOKS | |||||||
| VICE PRESIDENT | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| TRACY ZELL | |||||||
| SECRETARY | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| MATT POINDEXTER | |||||||
| DIRECTOR | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| BRYAN CONRAD | |||||||
| DIRECTOR | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN CLAAR | |||||||
| DIRECTOR | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| LIZ WONG | |||||||
| DIRECTOR | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN CARTY | |||||||
| DIRECTOR | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| DANIELA LEONTESCU | |||||||
| DIRECTOR | 2.000 | Yes (X) | $0 | $0 | $0 | ||
| SOO Y CHANG | |||||||
| HEAD OF SCHOOL | 40.00 | 1.000 | $105,422 | $0 | $0 | Yes (X) | |
| DOUGLAS LOILER | |||||||
| SCHOOL PRINCIPAL | 40.00 | 1.000 | $58,259 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $163,681 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $125,656 | FundraisingAmt |
| All Other Contributions | $396,434 | AllOtherContributionsAmt |
| Total Contributions | $522,090 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $2,775,423 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,775,423 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,775,423 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,035 | TotalRevenueColumnAmt |
| Exclusion | $2,035 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $43,583 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $43,583 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,583 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $18,429 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $125,656 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $5,097 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,332 | TotalRevenueColumnAmt |
| Exclusion | $13,332 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $11,386 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $8,916 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,470 | TotalRevenueColumnAmt |
| Exclusion | $2,470 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| EMP RETENTION CREDIT | 900099 | $64,256 | $64,256 |
| OTHER REVENUE | 900099 | $6,365 | $6,365 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $70,621 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,429,554 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,775,423 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $88,458 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $468,160 | TotalAmt |
| Program Services | $468,160 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,912 | TotalAmt |
| Management And General | $169,912 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,628,848 | TotalAmt |
| Program Services | $1,248,466 | ProgramServicesAmt |
| Management And General | $324,777 | ManagementAndGeneralAmt |
| Fundraising | $55,605 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,194 | TotalAmt |
| Program Services | $17,534 | ProgramServicesAmt |
| Management And General | $4,217 | ManagementAndGeneralAmt |
| Fundraising | $443 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,278 | TotalAmt |
| Program Services | $193,770 | ProgramServicesAmt |
| Management And General | $46,603 | ManagementAndGeneralAmt |
| Fundraising | $4,905 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,224 | TotalAmt |
| Program Services | $106,827 | ProgramServicesAmt |
| Management And General | $25,693 | ManagementAndGeneralAmt |
| Fundraising | $2,704 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,008 | TotalAmt |
| Management And General | $16,008 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,901 | TotalAmt |
| Program Services | $2,086 | ProgramServicesAmt |
| Management And General | $12,773 | ManagementAndGeneralAmt |
| Fundraising | $2,042 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,712 | TotalAmt |
| Management And General | $13,699 | ManagementAndGeneralAmt |
| Fundraising | $6,013 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,032 | TotalAmt |
| Program Services | $53,956 | ProgramServicesAmt |
| Management And General | $21,027 | ManagementAndGeneralAmt |
| Fundraising | $2,049 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,518 | TotalAmt |
| Program Services | $105,479 | ProgramServicesAmt |
| Management And General | $25,369 | ManagementAndGeneralAmt |
| Fundraising | $2,670 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,754 | TotalAmt |
| Program Services | $907 | ProgramServicesAmt |
| Management And General | $590 | ManagementAndGeneralAmt |
| Fundraising | $257 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,645 | TotalAmt |
| Program Services | $17,100 | ProgramServicesAmt |
| Management And General | $4,112 | ManagementAndGeneralAmt |
| Fundraising | $433 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,064 | TotalAmt |
| Program Services | $146,991 | ProgramServicesAmt |
| Management And General | $35,352 | ManagementAndGeneralAmt |
| Fundraising | $3,721 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,469 | TotalAmt |
| Program Services | $18,541 | ProgramServicesAmt |
| Management And General | $4,459 | ManagementAndGeneralAmt |
| Fundraising | $469 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TEACHING SUPPLIES | $99,778 | $99,778 | ||
| REPAIRS & MAINT | $38,847 | $30,689 | $7,381 | $777 |
| OTHER | $22,166 | $17,352 | $4,385 | $429 |
| CONTRACT BUSSING | $5,428 | $5,428 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,331,938 | TotalAmt |
| Program Services | $2,533,064 | ProgramServicesAmt |
| Management And General | $716,357 | ManagementAndGeneralAmt |
| Fundraising | $82,517 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $825,617 | BOYAmt |
| EOY | $925,543 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,303 | BOYAmt |
| EOY | $41,402 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,563 | BOYAmt |
| EOY | $26,170 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,096,606 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,014,370 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,265,248 | BOYAmt |
| EOY | $3,082,236 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,166,731 | BOYAmt |
| EOY | $4,075,351 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,422 | BOYAmt |
| EOY | $200,499 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $937,884 | BOYAmt |
| EOY | $790,210 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $511,940 | BOYAmt |
| EOY | $487,541 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,667,246 | BOYAmt |
| EOY | $1,478,250 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,450,304 | BOYAmt |
| EOY | $2,522,034 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,181 | BOYAmt |
| EOY | $75,067 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,499,485 | BOYAmt |
| EOY | $2,597,101 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,166,731 | BOYAmt |
| EOY | $4,075,351 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $97,616 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Org Leg Ctrl | false | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | false | DisclosedForCharitablePrpsInd |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,475 | OtherCostOrOtherBasisAmt |
| Book Value | $66,475 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,928,404 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,111,260 | DepreciationAmt |
| Book Value | $2,817,144 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $687,671 | OtherCostOrOtherBasisAmt |
| Depreciation | $603,908 | DepreciationAmt |
| Book Value | $83,763 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $414,056 | OtherCostOrOtherBasisAmt |
| Depreciation | $299,202 | DepreciationAmt |
| Book Value | $114,854 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,082,236 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,105,298 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,105,298 | RevenueSubtotalAmt |
| Other Revenues Not Included | $324,256 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $324,256 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,429,554 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,007,682 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,007,682 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $324,256 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $324,256 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,331,938 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| P10, Ln 2 | MANAGEMENT DOES NOT BELIEVE THE SCHOOL HAS ANY UNCERTAIN TAX POSITIONS THAT |
| P10, Ln 2 | DO NOT MEET THE MORE LIKELY THAN NOT CRITERIA. THE SCHOOL HAS NOT INCURRED |
| P10, Ln 2 | ANY INTEREST OR PENALTIES ASSOCIATED WITH ITS TAX POSITIONS. IF ANY WERE |
| P10, Ln 2 | INCURRED, THEY WOULD BE INCLUDED WITH GENERAL AND ADMINISTRATION EXPENSES. |
| P10, Ln 2 | THE SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL AND OREGON |
| P10, Ln 2 | JURISDICTIONS. |
| P11, Ln 4b | FINANCIAL AID: $324,256 |
| P12, Ln 4b | FINANCIAL AID: $324,256 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | false | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I Line 3 | THE STATEMENT IS INCLUDED ON THE SCHOOL'S WEBSITE |
| Part I Line 4d | RECORDS FOR THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, & ADMINISTRATIVE STAFF ARE NOT CONSIDERED NECESSARY; IT IS REFELCTIVE OF THE COMMUNITY IN OUR GEOGRAPHIC AREA. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $55,585 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $38,245 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $17,340 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $1,183 | OtherDirectExpensesEvent1Amt |
| Event2 | HOOPATHON | Event2Nm |
| Gross Receipts Event2 | $83,061 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $83,061 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $2,724 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $138,646 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $121,306 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $17,340 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,907 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,907 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $13,433 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| FINANCIAL AID | 60 | $159,550 | BOOK | TUITION FINANCIAL AID |
| TUITION REDUCTION WAIVER | 239 | $308,610 | BOOK | TUITION REDUCTION |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART 1 LINE 2 | THE SCHOOL PROVIDES FINANCIAL AID TO STUDENTS BASED UPON NEED AND THE |
| PART 1 LINE 2 | AMOUNT OF CONTRIBUTIONS BUDGET AVAILABLE FOR THIS PURPOSE AN INDEPENDENT |
| PART 1 LINE 2 | COMPANY IS HIRED TO EVALUATE AND RANK APPLICANTS FOR FINANCIAL AID THESE |
| PART 1 LINE 2 | RESULTS ARE REVIEWED BY A COMMITTEE OF ADMINISTRATIVE STAFF WHO AWARD |
| PART 1 LINE 2 | FINANCIAL AID PACKAGES BASED UPON AVAILABLE FUNDS |
Schedule L IRS990ScheduleL
Disqualified Person Ex Bnft Tr DisqualifiedPersonExBnftTrGrp (6 entries)
| Transaction CorrectedTransactionCorrectedInd |
|---|
| false |
| false |
| false |
| false |
| false |
| false |
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (10 entries)
| DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|
| false | false | false |
| false | false | false |
| false | false | false |
| false | false | false |
| false | false | false |
| false | false | false |
| false | false | false |
| false | false | false |
| false | false | false |
| false | false | false |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt |
|---|---|
| BRIAN CLAAR | |
| DIRECTOR | $5,400 |
| KEVIN CARTY | |
| DIRECTOR | $7,400 |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (10 entries)
| Sharing Of RevenuesSharingOfRevenuesInd |
|---|
| false |
| false |
| false |
| false |
| false |
| false |
| false |
| false |
| false |
| false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III Line 3 | BEGINNING MARCH 13, THE SCHOOL MOVED FROM IN-PERSON TO DISTANCE |
| Part III Line 3 | LEARNING TO COMPLY WITH COVID-19 SHUT DOWN ORDERS. |
| Part VI Line 6 | PARENTS OF ACCEPTED STUDENTS ARE CONSIDERED MEMBERS OF THE PARENT SOCIETY |
| Part VI Line 7a | THE MEMBERS OF PARENT SOCIETY IN GOOD STANDING VOTE ON THE NOMINATION OF |
| Part VI Line 7a | BOARD MEMBERS. |
| Part VI Line 7b | THE MEMBERS IN GOOD STANDING VOTE ON CHANGES TO THE BYLAWS. |
| Part VI Line 11b | THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD MEMBERS. A COPY OF THE |
| Part VI Line 11b | APPROVED FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. |
| Part VI Line 12c | THE DIRECTOR OF FINANCE ANNUALLY REMINDS THE BOARD MEMBERS TO DISCLOSE ANY |
| Part VI Line 12c | TRANSACTIONS THAT MIGHT HAVE A CONFLICT OF INTEREST. |
| Part VI Line 15a or b | SALARIES FOR THE HEAD OF SCHOOL (PRINCIPAL) IS APPROVED BY THE BOARD AND IS |
| Part VI Line 15a or b | BASED ON COMPARABLE DATA FROM OTHER SCHOOLS IN THE GEOGRAPHICAL AREA. |
| Part VI Line 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL |
| Part VI Line 19 | STATEMENTS ARE AVAILABLE UPON REQUEST. |
| PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST HILLS CHRISTIAN SCHOOL FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7945 SW CAPITOL HILL RD | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 931303483 | EIN |
| Primary Activities | SCHOOL FOUNDATION | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 509A3 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST HILLS CHRISTIAN SCHOOL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $22,050 | InvolvedAmt |
| Method Of Amount Determination | BOOK | MethodOfAmountDeterminationTxt |
Comments