WEST HILLS CHRISTIAN SCHOOL: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
WEST HILLS CHRISTIAN SCHOOL (EIN 93-0391643)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-07-14
IRS object ID
202011969349303176
Schema version
2018v3.1
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)
Return2020-07-14T12:30:00-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930391643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1West Hills Christian SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Amy LammersInCareOfNm
Business Name ControlWESTBusinessNameControlTxt
Phone5032456688PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW Capitol Hill RoadAddressLine1Txt
CityPortlandCityNm
State AbbreviationORStateAbbreviationCd
ZIP972192629ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMY LAMMERSPersonNm
Person TitleTax OfficerPersonTitleTxt
Phone5032456688PhoneNum
Signature2020-07-14SignatureDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address97.120.21.149IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id21010520201951892058FederalOriginalSubmissionId
Federal Original Submission Id2020-07-13FederalOriginalSubmissionIdDt
Filing License TypeOFilingLicenseTypeCd
At Submission Creation Device Id216F087054F6BF400B16F0450DBFE9BB71E5AB34AtSubmissionCreationDeviceId
At Submission Filing Device IdB93D8983997032058A95E37BA76025DE482EEA56AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDOUGLAS LOILERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW CAPITOL HILL RDAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,577,809GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.whcs.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1949FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionTO PROVIDE A PRIVATE CHRISTIAN EDUCATION TO CHILDREN IN GRADES K8ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee106TotalEmployeeCnt
Total Volunteers220TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$364,497PYContributionsGrantsAmt
CY Contributions Grants$413,052CYContributionsGrantsAmt
PY Program Service Revenue$3,151,217PYProgramServiceRevenueAmt
CY Program Service Revenue$3,007,776CYProgramServiceRevenueAmt
PY Investment Income$2,208PYInvestmentIncomeAmt
CY Investment Income$3,248CYInvestmentIncomeAmt
PY Other Revenue$55,507PYOtherRevenueAmt
CY Other Revenue$92,014CYOtherRevenueAmt
PY Total Revenue$3,573,429PYTotalRevenueAmt
CY Total Revenue$3,516,090CYTotalRevenueAmt
PY Grants And Similar Paid$484,313PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$529,894CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,374,108PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,459,192CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$88,692CYTotalFundraisingExpenseAmt
PY Other Expenses$883,976PYOtherExpensesAmt
CY Other Expenses$873,984CYOtherExpensesAmt
PY Total Expenses$3,742,397PYTotalExpensesAmt
CY Total Expenses$3,863,070CYTotalExpensesAmt
PY Revenues Less Expenses-$168,968PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$346,980CYRevenuesLessExpensesAmt
Total Assets BOY$4,431,903TotalAssetsBOYAmt
Total Assets EOY$4,166,731TotalAssetsEOYAmt
Total Liabilities BOY$1,585,438TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,667,246TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,846,465NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,499,485NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE AN EXCEPTIONAL CHRISTIAN EDUCATION IN ACCORDANCE WITH GOD'S WORD.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,915,774ExpenseAmt
Grant$529,894GrantAmt
Revenue$3,007,776RevenueAmt
DescINSTRUCTIONALDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$107,897ExpenseAmt
Revenue$140,647RevenueAmt
DescCO-CURRICULAR ACTIVITIESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$3,023,671TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonYes (true)GrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee106EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMY LAMMERSPersonNm
Phone5032456688PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW Capitol Hill RdAddressLine1Txt
CityPortlandCityNm
State AbbreviationORStateAbbreviationCd
ZIP972192629ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JEFF FAGEN
PRESIDENT4.0001.000Yes (X)$0$0$0
DAVE SQUIRE
VICEPRESIDENT2.000Yes (X)$0$0$0
MATT POINDEXTER
DIRECTOR2.000Yes (X)$0$0$0
LIZ WONG
DIRECTOR2.000Yes (X)$0$0$0
JOE BROOKS
DIRECTOR2.000Yes (X)$0$0$0
KEVIN CARTY
DIRECTOR2.000Yes (X)$0$0$0
BRYAN CONRAD
DIRECTOR2.000Yes (X)$0$0$0
BRIAN CLAAR
DIRECTOR2.000Yes (X)$0$0$0
SOO CHANG
HEAD OF SCHOOL40.00$105,298$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$105,298TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$108,167FundraisingAmt
All Other Contributions$304,885AllOtherContributionsAmt
Total Contributions$413,052TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION FEESDesc
Business611600BusinessCd
Total Revenue Column$3,007,776TotalRevenueColumnAmt
Related Or Exempt Func Income$3,007,776RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,007,776TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,248TotalRevenueColumnAmt
Exclusion$3,248ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$40,397RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$40,397RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,397TotalRevenueColumnAmt
Exclusion$40,397ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$76,954FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$108,167ContriRptFundraisingEventAmt
Fundraising Direct Expenses$34,679FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,275TotalRevenueColumnAmt
Exclusion$42,275ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$33,560GrossSalesOfInventoryAmt
Cost Of Goods Sold$27,040CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,520TotalRevenueColumnAmt
Exclusion$6,520ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$2,822TotalRevenueColumnAmt
Exclusion$2,822ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,822OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,516,090TotalRevenueColumnAmt
Related Or Exempt Func Income$3,007,776RelatedOrExemptFuncIncomeAmt
Exclusion$95,262ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$529,894TotalAmt
Program Services$529,894ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$124,474TotalAmt
Management And General$124,474ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,858,400TotalAmt
Program Services$1,361,860ProgramServicesAmt
Management And General$432,969ManagementAndGeneralAmt
Fundraising$63,571FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$57,378TotalAmt
Program Services$45,368ProgramServicesAmt
Management And General$11,120ManagementAndGeneralAmt
Fundraising$890FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$270,366TotalAmt
Program Services$213,774ProgramServicesAmt
Management And General$52,400ManagementAndGeneralAmt
Fundraising$4,192FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$148,574TotalAmt
Program Services$117,475ProgramServicesAmt
Management And General$28,795ManagementAndGeneralAmt
Fundraising$2,304FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$49,831TotalAmt
Program Services$12,775ProgramServicesAmt
Management And General$36,979ManagementAndGeneralAmt
Fundraising$77FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$24,695TotalAmt
Management And General$19,350ManagementAndGeneralAmt
Fundraising$5,345FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$82,285TotalAmt
Program Services$54,980ProgramServicesAmt
Management And General$25,116ManagementAndGeneralAmt
Fundraising$2,189FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$173,833TotalAmt
Program Services$126,898ProgramServicesAmt
Management And General$43,459ManagementAndGeneralAmt
Fundraising$3,476FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,165TotalAmt
Program Services$6,333ProgramServicesAmt
Management And General$832ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$22,614TotalAmt
Program Services$16,508ProgramServicesAmt
Management And General$5,654ManagementAndGeneralAmt
Fundraising$452FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$193,612TotalAmt
Program Services$141,337ProgramServicesAmt
Management And General$48,403ManagementAndGeneralAmt
Fundraising$3,872FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$27,757TotalAmt
Program Services$20,263ProgramServicesAmt
Management And General$6,939ManagementAndGeneralAmt
Fundraising$555FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
TEACHING SUPPLIES$188,864$188,864
REPAIRS & MAINTENANCE$72,115$52,644$18,029$1,442
OTHER$16,340$11,928$4,085$327
CONTRACT BUSING$14,873$14,873

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,863,070TotalAmt
Program Services$2,915,774ProgramServicesAmt
Management And General$858,604ManagementAndGeneralAmt
Fundraising$88,692FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$592,320BOYAmt
EOY$623,804EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$317,106BOYAmt
EOY$201,813EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$6,250EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$79,269BOYAmt
EOY$34,053EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$25,890BOYAmt
EOY$35,563EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,093,554LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,828,306LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,417,318BOYAmt
EOY$3,265,248EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,431,903BOYAmt
EOY$4,166,731EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$215,122BOYAmt
EOY$217,422EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$834,945BOYAmt
EOY$937,884EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$535,371BOYAmt
EOY$511,940EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,585,438BOYAmt
EOY$1,667,246EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,789,020BOYAmt
EOY$2,450,304EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$57,445BOYAmt
EOY$49,181EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,846,465BOYAmt
EOY$2,499,485EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,431,903BOYAmt
EOY$4,166,731EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$346,980ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd
Public Support Total170$0PublicSupportTotal170Amt
Investment Income CY0.00000InvestmentIncomeCYPct

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

FieldValueIRS element (for citing)
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

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$5,928,404OtherCostOrOtherBasisAmt
Depreciation$3,074,002DepreciationAmt
Book Value$2,854,402BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$684,618OtherCostOrOtherBasisAmt
Depreciation$470,827DepreciationAmt
Book Value$213,791BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$414,057OtherCostOrOtherBasisAmt
Depreciation$283,477DepreciationAmt
Book Value$130,580BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,265,248TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$3,122,450TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$3,122,450RevenueSubtotalAmt
Other Revenues Not Included$393,640OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$393,640RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,516,090TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,469,430TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$3,469,430ExpensesSubtotalAmt
Other Expenses Not Included$393,640OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$393,640ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,863,070TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
P10, Ln 2MANAGEMENT DOES NOT BELIEVE THE SCHOOL HAS ANY UNCERTAIN TAX POSITIONS THAT
P10, Ln 2DO NOT MEET THE MORE LIKELY THAN NOT CRITERIA. THE SCHOOL HAS NOT INCURRED
P10, Ln 2ANY INTEREST OR PENALTIES ASSOCIATED WITH ITS TAX POSITIONS. IF ANY WERE
P10, Ln 2INCURRED, THEY WOULD BE INCLUDED WITH GENERAL AND ADMINISTRATION EXPENSES.
P10, Ln 2THE SCHOOL FILES INFORMATION RETURNS IN THE US FEDERAL AND OREGON
P10, Ln 2JURISDICTIONS.
P11, Ln 4bFINANCIAL AID: 393,640
P12, Ln 4bFINANCIAL AID: 393,640

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsfalseMaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I Line 3ADVERTISEMENT PUBLISHED IN NEWSPAPER FOR REGION SERVED
Part I Line 4dRECORDS FOR THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, & ADMIN 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)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$78,396GrossReceiptsEvent1Amt
Charitable Contri Event1$37,421CharitableContriEvent1Amt
Gross Revenue Event1$40,975GrossRevenueEvent1Amt
Food And Beverage Event1$7,900FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$5,388OtherDirectExpensesEvent1Amt
Event2HOOPATHONEvent2Nm
Gross Receipts Event2$63,146GrossReceiptsEvent2Amt
Charitable Contri Event2$63,146CharitableContriEvent2Amt
Other Direct Expenses Event2$3,720OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$24,952GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$7,600CharitableContriOtherEventsAmt
Gross Revenue Other Events$17,352GrossRevenueOtherEventsAmt
Food And Beverage Other Events$454FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events$2,838OthDirectExpnssOtherEventsAmt
Gross Receipts Total$166,494GrossReceiptsTotalAmt
Charitable Contributions Tot$108,167CharitableContributionsTotAmt
Gross Revenue Total Events$58,327GrossRevenueTotalEventsAmt
Food And Beverage Total Events$8,354FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$11,946OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$20,300DirectExpenseSummaryEventsAmt
Net Income Summary$38,027NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd
Total501c3 Org0Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

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

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDesc
FINANCIAL AID53$151,615BOOK
TUITION REDUCTION WAIVER235$362,628BOOK

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE ITHE SCHOOL PROVIDES FINANCIAL AID TO STUDENTS BASED ON NEED AND THE AMOUNT
PART I LINE 2OF CONTRIBUTIONS AVAILABLE FOR THIS PURPOSE AN INDEPENDENT COMPANY IS
PART I LINE 2 CONTHIRED TO EVALUATE AND RANK APPLICANTS FOR FINANCIAL AID THESE RESULTS
PART I LINE 2 CONTARE REVIEWED BY A COMMITTEE OF ADMINISTRATIVE STAFF WHO AWARD FINANCIAL
PART I LINE 2 CONTAID PACKAGES BASED ON 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)

DefaultDefaultIndBoard Or Committee ApprovalBoardOrCommitteeApprovalIndWritten AgreementWrittenAgreementInd
falsefalsefalse
falsefalsefalse
falsefalsefalse
falsefalsefalse
falsefalsefalse
falsefalsefalse
falsefalsefalse
falsefalsefalse
falsefalsefalse
falsefalsefalse

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxtCash GrantCashGrantAmtType Of AssistanceTypeOfAssistanceTxtAssistance PurposeAssistancePurposeTxt
BRIAN CLAAR
DIRECTOR$8,100FINANCIAL AIDTUITION-NEED
KEVIN CARTY
DIRECTOR$7,000FINANCIAL AIDTUITION-NEED

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 (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 6PARENTS OF ACCEPTED STUDENTS ARE CONSIDERED MEMBERS OF THE PARENT SOCIETY.
Part VI Line 7aTHE MEMBERS OF PARENT SOCIETY VOTE ON THE NOMINATION OF BOARD MEMBERS.
Part VI Line 7bTHE MEMBERS VOTE ON CHANGES TO THE BYLAWS.
Part VI Line 11bTHE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD MEMBERS. A COPY OF THE
Part VI Line 11bAPPROVED FORM 990 IS AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING.
Part VI Line 12cTHE DIRECTOR OF FINANCE ANNUALLY REMINDS THE BOARD MEMBERS TO DISCLOSE ANY
Part VI Line 12cTRANSACTIONS THAT MIGHT HAVE A CONFLICT OF INTERESTS.
Part VI Line 15a or bSALARY FOR THE HEAD OF SCHOOL IS APPROVED BY THE BOARD AND IS BASED
Part VI Line 15a or bON ANNUALLY COMPARING DATA FROM OTHER SCHOOLS IN THE GEOGRAPHICAL AREA.
Part VI Line 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL
Part VI Line 19STATEMENTS ARE AVAILABLE UPON REQUEST.
Part XII Line 2cTHE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1WHCS 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 Section501C3ExemptCodeSectionTxt
Public Charity Status509A4PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
WHCS FOUNDATION
C$22,050
2205000
Q$800

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