WEST HILLS CHRISTIAN SCHOOL: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- WEST HILLS CHRISTIAN SCHOOL (EIN 93-0391643)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-04
- IRS object ID
- 201620359349301702
- Schema version
- 2014v6.0
- 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 O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-04T10:18:50-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930743240 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOFFMAN STEWART & SCHMIDT PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4900 MEADOWS ROAD STE 200 | AddressLine1Txt |
| City | LAKE OSWEGO | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 970353295 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | 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) |
|---|---|---|
| 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 | 972192629 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY LAMMERS | PersonNm |
| Person Title | TAX OFFICER | PersonTitleTxt |
| Phone | 5032456688 | PhoneNum |
| Signature | 2016-02-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LEAH D DIGREGORIO | PreparerPersonNm |
| PTIN | P00362194 | PTIN |
| Phone | 5032205900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | AMY LAMMERS | 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 | 972192629 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,739,246 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | 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 PRIVATE CHRISTIAN EDUCATION TO CHILDREN IN GRADES K - 8. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 109 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $237,091 | PYContributionsGrantsAmt |
| CY Contributions Grants | $216,241 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,202,892 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,377,063 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,801 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,255 | CYInvestmentIncomeAmt |
| PY Other Revenue | $20,534 | PYOtherRevenueAmt |
| CY Other Revenue | $85,283 | CYOtherRevenueAmt |
| PY Total Revenue | $3,462,318 | PYTotalRevenueAmt |
| CY Total Revenue | $3,680,842 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $395,912 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $429,715 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,202,641 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,286,284 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $28,339 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $812,818 | PYOtherExpensesAmt |
| CY Other Expenses | $905,397 | CYOtherExpensesAmt |
| PY Total Expenses | $3,411,371 | PYTotalExpensesAmt |
| CY Total Expenses | $3,621,396 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $50,947 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $59,446 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,471,463 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,183,241 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,309,674 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $962,006 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,161,789 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,221,235 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE AN EXCEPTIONAL CHRISTIAN EDUCATION IN ACCORDANCE WITH GOD'S WORD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,691,312 | ExpenseAmt |
| Grant | $429,715 | GrantAmt |
| Revenue | $3,215,547 | RevenueAmt |
| Desc | INSTRUCTIONAL | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $135,184 | ExpenseAmt |
| Revenue | $161,516 | RevenueAmt |
| Desc | SPECIAL ACADEMIC SERVICES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,826,496 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 109 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMY LAMMERS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MAUREEN SUTER | ||||||
| VICE-PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRIS MCREYNOLDS | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TONY WILSON | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRACY ZELL | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFF FAGEN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE SQUIRE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TODD SHEAFFER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DREW CORRIGAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DALE FRUEHAUF | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AL STEFAN | ||||||
| PRINCIPAL | 40.00 | Yes (X) | $79,564 | $0 | $10,909 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $79,564 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $10,909 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $68,890 | FundraisingAmt |
| All Other Contributions | $147,351 | AllOtherContributionsAmt |
| Total Contributions | $216,241 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 623990 | BusinessCd |
| Total Revenue Column | $3,377,063 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,377,063 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,377,063 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,255 | TotalRevenueColumnAmt |
| Exclusion | $2,255 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,665 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,665 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,665 | TotalRevenueColumnAmt |
| Exclusion | $30,665 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $87,895 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $68,890 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $40,824 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,071 | TotalRevenueColumnAmt |
| Exclusion | $47,071 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $20,690 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $17,580 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,110 | TotalRevenueColumnAmt |
| Exclusion | $3,110 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| STUDENT EVENTS | 900099 | $3,280 | $3,280 |
| OTHER REVENUE | 900099 | $1,157 | $1,157 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,437 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,680,842 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,377,063 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $87,538 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,715 | TotalAmt |
| Program Services | $429,715 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,797 | TotalAmt |
| Management And General | $103,797 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,669,901 | TotalAmt |
| Program Services | $1,275,941 | ProgramServicesAmt |
| Management And General | $381,691 | ManagementAndGeneralAmt |
| Fundraising | $12,269 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,292 | TotalAmt |
| Program Services | $42,031 | ProgramServicesAmt |
| Management And General | $5,053 | ManagementAndGeneralAmt |
| Fundraising | $208 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $455,427 | TotalAmt |
| Program Services | $381,546 | ProgramServicesAmt |
| Management And General | $71,992 | ManagementAndGeneralAmt |
| Fundraising | $1,889 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,867 | TotalAmt |
| Program Services | $8,136 | ProgramServicesAmt |
| Management And General | $1,691 | ManagementAndGeneralAmt |
| Fundraising | $40 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,129 | TotalAmt |
| Program Services | $612 | ProgramServicesAmt |
| Management And General | $30,513 | ManagementAndGeneralAmt |
| Fundraising | $4 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,445 | TotalAmt |
| Management And General | $13,200 | ManagementAndGeneralAmt |
| Fundraising | $10,245 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,761 | TotalAmt |
| Program Services | $64,315 | ProgramServicesAmt |
| Management And General | $27,453 | ManagementAndGeneralAmt |
| Fundraising | $993 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,283 | TotalAmt |
| Program Services | $124,252 | ProgramServicesAmt |
| Management And General | $33,240 | ManagementAndGeneralAmt |
| Fundraising | $791 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,876 | TotalAmt |
| Program Services | $13,148 | ProgramServicesAmt |
| Management And General | $7,728 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,504 | TotalAmt |
| Program Services | $21,590 | ProgramServicesAmt |
| Management And General | $5,776 | ManagementAndGeneralAmt |
| Fundraising | $138 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,969 | TotalAmt |
| Program Services | $150,696 | ProgramServicesAmt |
| Management And General | $40,313 | ManagementAndGeneralAmt |
| Fundraising | $960 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,438 | TotalAmt |
| Program Services | $20,754 | ProgramServicesAmt |
| Management And General | $5,552 | ManagementAndGeneralAmt |
| Fundraising | $132 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TEACHING SUPPLIES | $176,692 | $176,692 | ||
| REPAIRS AND MAINTENANCE | $122,982 | $96,541 | $25,826 | $615 |
| OTHER | $21,494 | $8,703 | $12,736 | $55 |
| CONTRACT BUSING | $11,824 | $11,824 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,621,396 | TotalAmt |
| Program Services | $2,826,496 | ProgramServicesAmt |
| Management And General | $766,561 | ManagementAndGeneralAmt |
| Fundraising | $28,339 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,924 | BOYAmt |
| EOY | $64,394 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $445,018 | BOYAmt |
| EOY | $279,615 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,567 | BOYAmt |
| EOY | $18,340 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,356 | BOYAmt |
| EOY | $13,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,029,817 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,222,848 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,866,598 | BOYAmt |
| EOY | $3,806,969 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,471,463 | BOYAmt |
| EOY | $4,183,241 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,181 | BOYAmt |
| EOY | $198,626 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,026 | BOYAmt |
| EOY | $154,188 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $631,467 | BOYAmt |
| EOY | $609,192 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,309,674 | BOYAmt |
| EOY | $962,006 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,086,791 | BOYAmt |
| EOY | $3,146,150 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,998 | BOYAmt |
| EOY | $75,085 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,161,789 | BOYAmt |
| EOY | $3,221,235 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,471,463 | BOYAmt |
| EOY | $4,183,241 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $59,446 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | 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 | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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
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 | $5,863,072 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,549,358 | DepreciationAmt |
| Book Value | $3,313,714 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $730,503 | OtherCostOrOtherBasisAmt |
| Depreciation | $451,922 | DepreciationAmt |
| Book Value | $278,581 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $369,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $221,568 | DepreciationAmt |
| Book Value | $148,199 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,806,969 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,251,127 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,251,127 | RevenueSubtotalAmt |
| Other Revenues Not Included | $429,715 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $429,715 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,680,842 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,191,681 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,191,681 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $429,715 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $429,715 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,621,396 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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: | SCHOLARSHIPS 429,715. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 429,715. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 4 | FormAndLineReferenceDesc |
| Explanation | RECORDS 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $67,496 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $67,496 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $10,563 | OtherDirectExpensesEvent1Amt |
| Event2 | HOOP-A-THON | Event2Nm |
| Gross Receipts Event2 | $68,890 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $68,890 | CharitableContriEvent2Amt |
| Non Cash Prizes Event2 | $4,480 | NonCashPrizesEvent2Amt |
| Other Direct Expenses Event2 | $9,289 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $20,399 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $20,399 | GrossRevenueOtherEventsAmt |
| Entertainment Other Events | $3,888 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $12,604 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $156,785 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $68,890 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $87,895 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $4,480 | NonCashPrizesTotalEventsAmt |
| Entertainment Total Events | $3,888 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $32,456 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $40,824 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $47,071 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| SCHOLARSHIPS | 44 | $76,261 | BOOK | TUITION SCHOLARSHIP |
| TUITION REDUCTION AND WAIVERS | 314 | $353,454 | BOOK | TUITION REDUCTION |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM I, PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE 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 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 ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION UPDATED BY-LAWS TO INCLUDE THE FOLLOWING TWO SIGNIFICANT CHANGES: 1) NEW MISSION STATEMENT AND 2) CHANGE IN HOW OTHER QUALIFIED BOARD CANDIDATES MAY BE NOMINATED TO SERVE ON THE BOARD BY WRITTEN NOMINATION SIGNED BY 20 PERCENT OF MEMBERS IN GOOD STANDING AS OPPOSED TO 5 PERCENT. |
| FORM 990, PART VI, SECTION A, LINE 6 | PARENTS OF ACCEPTED SUTUDENTS ARE CONSIDERED MEMBERS OF THE PARENT SOCIETY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE PARENT SOCIETY VOTE ON THE NOMINATION OF BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS VOTE ON CHANGES TO THE BYLAWS AND THE ANNUAL BUDGET. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 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 12C | THE 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 15 | SALARIES 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 19 | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHCS 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 | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(4) | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments