WEST HILLS CHRISTIAN SCHOOL: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
WEST HILLS CHRISTIAN SCHOOL (EIN 93-0391643)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-03-12
IRS object ID
201810719349300516
Schema version
2016v3.0
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)
Return2018-03-12T11:20:59-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

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 Line14900 MEADOWS ROAD STE 200AddressLine1Txt
CityLAKE OSWEGOCityNm
State AbbreviationORStateAbbreviationCd
ZIP970353295ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

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)
PersonAMY LAMMERSPersonNm
Person TitleACCOUNTING MANAGERPersonTitleTxt
Phone5032456688PhoneNum
Signature2018-03-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address74.95.39.225IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-03-05IPDt
IP Tm16:43:41IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id3639D5967EDCA07818AF79CB248A9D609BB94A49AtSubmissionCreationDeviceId
At Submission Filing Device Id03F1AC9349C08054E5F667A045CA1085FA0FE201AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAMY LAMMERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW CAPITOL HILL RDAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP972192629ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,640,880GrossReceiptsAmt
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 PRIVATE CHRISTIAN EDUCATION TO CHILDREN IN GRADES K - 8.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee106TotalEmployeeCnt
Total Volunteers252TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$218,320PYContributionsGrantsAmt
CY Contributions Grants$317,997CYContributionsGrantsAmt
PY Program Service Revenue$3,293,806PYProgramServiceRevenueAmt
CY Program Service Revenue$3,255,999CYProgramServiceRevenueAmt
PY Investment Income$2,283PYInvestmentIncomeAmt
CY Investment Income$2,456CYInvestmentIncomeAmt
PY Other Revenue$37,243PYOtherRevenueAmt
CY Other Revenue$31,149CYOtherRevenueAmt
PY Total Revenue$3,551,652PYTotalRevenueAmt
CY Total Revenue$3,607,601CYTotalRevenueAmt
PY Grants And Similar Paid$382,935PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$420,054CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,336,084PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,382,868CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$41,899CYTotalFundraisingExpenseAmt
PY Other Expenses$917,735PYOtherExpensesAmt
CY Other Expenses$925,379CYOtherExpensesAmt
PY Total Expenses$3,636,754PYTotalExpensesAmt
CY Total Expenses$3,728,301CYTotalExpensesAmt
PY Revenues Less Expenses-$85,102PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$120,700CYRevenuesLessExpensesAmt
Total Assets BOY$4,066,873TotalAssetsBOYAmt
Total Assets EOY$4,014,542TotalAssetsEOYAmt
Total Liabilities BOY$930,740TotalLiabilitiesBOYAmt
Total Liabilities EOY$999,109TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,136,133NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,015,433NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE AN EXCEPTIONAL CHRISTIAN EDUCATION IN ACCORDANCE WITH GOD'S WORD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,666,290ExpenseAmt
Grant$420,054GrantAmt
Revenue$3,088,479RevenueAmt
DescINSTRUCTIONALDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$144,620ExpenseAmt
Revenue$167,520RevenueAmt
DescSPECIAL ACADEMIC SERVICESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,810,910TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
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 Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee106EmployeeCnt
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 ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMY LAMMERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5032456688PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17945 SW CAPITOL HILL RDAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRIS MCREYNOLDS
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
JEFF FAGEN
DIRECTOR2.00Yes (X)$0$0$0
DAVE SQUIRE
DIRECTOR2.00Yes (X)$0$0$0
DREW CORRIGAN
TREASURER2.00Yes (X)Yes (X)$0$0$0
DALE FRUEHAUF
DIRECTOR2.00Yes (X)$0$0$0
MATT POINDEXTER
SECRETARY2.00Yes (X)Yes (X)$0$0$0
LIZ WONG
DIRECTOR2.00Yes (X)$0$0$0
TRACY ZELL
SECRETARY2.00Yes (X)Yes (X)$0$0$0
TONY WILSON
TREASURER2.00Yes (X)Yes (X)$0$0$0
AL STEFAN
PRINCIPAL40.00Yes (X)$85,557$0$11,260
SOO CHANG
HEAD OF SCHOOL40.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$85,557TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$11,260TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$100,352FundraisingAmt
All Other Contributions$217,645AllOtherContributionsAmt
Total Contributions$317,997TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION AND FEESDesc
Business623990BusinessCd
Total Revenue Column$3,255,999TotalRevenueColumnAmt
Related Or Exempt Func Income$3,255,999RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,255,999TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,456TotalRevenueColumnAmt
Exclusion$2,456ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$33,463RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$33,463RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,463TotalRevenueColumnAmt
Exclusion$33,463ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$5,011FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$100,352ContriRptFundraisingEventAmt
Fundraising Direct Expenses$15,810FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$10,799TotalRevenueColumnAmt
Exclusion-$10,799ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$24,236GrossSalesOfInventoryAmt
Cost Of Goods Sold$17,469CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,767TotalRevenueColumnAmt
Exclusion$6,767ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
STUDENT EVENTS900099$1,139$1,139
OTHER REVENUE900099$579$579
FieldValueIRS element (for citing)
Other Revenue Total$1,718OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,607,601TotalRevenueColumnAmt
Related Or Exempt Func Income$3,255,999RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$33,605ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$420,054TotalAmt
Program Services$420,054ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$122,249TotalAmt
Management And General$122,249ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,756,952TotalAmt
Program Services$1,308,008ProgramServicesAmt
Management And General$428,751ManagementAndGeneralAmt
Fundraising$20,193FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$53,365TotalAmt
Program Services$46,878ProgramServicesAmt
Management And General$6,087ManagementAndGeneralAmt
Fundraising$400FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$304,142TotalAmt
Program Services$256,660ProgramServicesAmt
Management And General$45,290ManagementAndGeneralAmt
Fundraising$2,192FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$146,160TotalAmt
Program Services$119,798ProgramServicesAmt
Management And General$25,337ManagementAndGeneralAmt
Fundraising$1,025FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$84,438TotalAmt
Program Services$1,085ProgramServicesAmt
Management And General$83,341ManagementAndGeneralAmt
Fundraising$12FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$33,442TotalAmt
Management And General$21,145ManagementAndGeneralAmt
Fundraising$12,297FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$74,446TotalAmt
Program Services$54,406ProgramServicesAmt
Management And General$18,822ManagementAndGeneralAmt
Fundraising$1,218FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$149,495TotalAmt
Program Services$119,596ProgramServicesAmt
Management And General$28,554ManagementAndGeneralAmt
Fundraising$1,345FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,760TotalAmt
Program Services$3,609ProgramServicesAmt
Management And General$3,151ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$24,036TotalAmt
Program Services$19,229ProgramServicesAmt
Management And General$4,591ManagementAndGeneralAmt
Fundraising$216FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$187,584TotalAmt
Program Services$150,067ProgramServicesAmt
Management And General$35,829ManagementAndGeneralAmt
Fundraising$1,688FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$28,402TotalAmt
Program Services$22,722ProgramServicesAmt
Management And General$5,424ManagementAndGeneralAmt
Fundraising$256FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
TEACHING SUPPLIES$183,880$183,880
REPAIRS AND MAINTENANCE$94,248$75,398$18,002$848
OTHER$47,698$18,570$28,919$209
CONTRACT BUSING$10,950$10,950

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,728,301TotalAmt
Program Services$2,810,910ProgramServicesAmt
Management And General$875,492ManagementAndGeneralAmt
Fundraising$41,899FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$67,947BOYAmt
EOY$142,534EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$265,706BOYAmt
EOY$266,371EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$35,755BOYAmt
EOY$68,408EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$36,380BOYAmt
EOY$31,093EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,955,684LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,449,548LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,661,085BOYAmt
EOY$3,506,136EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,066,873BOYAmt
EOY$4,014,542EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$203,777BOYAmt
EOY$252,509EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$146,673BOYAmt
EOY$188,786EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$580,290BOYAmt
EOY$557,814EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$930,740BOYAmt
EOY$999,109EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,089,745BOYAmt
EOY$2,976,271EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$46,388BOYAmt
EOY$39,162EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,136,133BOYAmt
EOY$3,015,433EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,066,873BOYAmt
EOY$4,014,542EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$120,700ReconcilationRevenueExpnssAmt
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$5,872,987OtherCostOrOtherBasisAmt
Depreciation$2,809,689DepreciationAmt
Book Value$3,063,298BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$628,040OtherCostOrOtherBasisAmt
Depreciation$386,797DepreciationAmt
Book Value$241,243BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$388,182OtherCostOrOtherBasisAmt
Depreciation$253,062DepreciationAmt
Book Value$135,120BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,506,136TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,187,547TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,187,547RevenueSubtotalAmt
Other Revenues Not Included$420,054OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$420,054RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,607,601TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,308,247TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,308,247ExpensesSubtotalAmt
Other Expenses Not Included$420,054OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$420,054ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,728,301TotalExpensesPerForm990Amt

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 420,054.
PART XII, LINE 4B - OTHER ADJUSTMENTS:FINANCIAL AID 420,054.

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 Recs0MaintainRacialCompRecsInd
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

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 4FormAndLineReferenceDesc
ExplanationRECORDS 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.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$35,325GrossReceiptsEvent1Amt
Charitable Contri Event1$34,875CharitableContriEvent1Amt
Gross Revenue Event1$450GrossRevenueEvent1Amt
Other Direct Expenses Event1$252OtherDirectExpensesEvent1Amt
Event2HOOP-A-THONEvent2Nm
Gross Receipts Event2$65,477GrossReceiptsEvent2Amt
Charitable Contri Event2$65,477CharitableContriEvent2Amt
Non Cash Prizes Event2$2,719NonCashPrizesEvent2Amt
Food And Beverage Event2$545FoodAndBeverageEvent2Amt
Entertainment Event2$750EntertainmentEvent2Amt
Other Direct Expenses Event2$8,908OtherDirectExpensesEvent2Amt
Gross Receipts Total$100,802GrossReceiptsTotalAmt
Charitable Contributions Tot$100,352CharitableContributionsTotAmt
Gross Revenue Total Events$450GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$2,719NonCashPrizesTotalEventsAmt
Food And Beverage Total Events$545FoodAndBeverageTotalEventsAmt
Entertainment Total Events$750EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$9,160OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$13,174DirectExpenseSummaryEventsAmt
Net Income Summary-$12,724NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

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

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

Grant TypeGrantTypeTxtRecipientRecipientCntNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
FINANCIAL AID55$118,517BOOKTUITION FINANCIAL AID
TUITION REDUCTION AND WAIVERS277$301,537BOOKTUITION REDUCTION

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM I, PART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL PROVIDES FINANCIAL AID TO STUDENTS BASED UPON NEED AND THE AMOUNT OF CONTRIBUTIONS 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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE SCHOOL REVISED THEIR BYLAWS IN MAY 2017 WITH REVISIONS TO THE QUALIFICATIONS TO SERVE ON THE BOARD OF DIRECTORS AND LIMITATIONS TO THE NUMBER OF DIRECTORS OF HONORARY MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 6PARENTS OF ACCEPTED SUTUDENTS ARE CONSIDERED MEMBERS OF THE PARENT SOCIETY.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS OF THE PARENT SOCIETY VOTE ON THE NOMINATION OF BOARD MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7BTHE MEMBERS VOTE ON CHANGES TO THE BYLAWS AND THE ANNUAL BUDGET.
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 ACCOUNTING MANAGER ANNUALLY DISTRIBUTES A QUESTIONNAIRE ON WHICH BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY TRANSANCTIONS THAT MIGHT HAVE A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15SALARIES ARE APPROVED BY THE BOARD AND ARE BASED ON COMPARABLE DATA FROM OTHER CHRISTIAN AND PUBLIC 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 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 Section501(C)(3)ExemptCodeSectionTxt
Public Charity Status509(A)(4)PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
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 OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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