WEST HILLS CHRISTIAN SCHOOL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WEST HILLS CHRISTIAN SCHOOL (EIN 93-0391643)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-03-05
- IRS object ID
- 202530649349301963
- Schema version
- 2023v6.0
- 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 | 2025-03-05T19:03:40-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | 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 | 3 CENTERPOINTE DRIVE SUITE 300 | AddressLine1Txt |
| City | LAKE OSWEGO | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 970358663 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | 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 | ERIK GELLATLY | PersonNm |
| Person Title | BUSINESS MANAGER | PersonTitleTxt |
| Phone | 5032456688 | PhoneNum |
| Signature | 2025-03-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER PERRIER | PreparerPersonNm |
| PTIN | P01321794 | PTIN |
| Phone | 5032205900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KIM MILLS | 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 | $3,983,464 | 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 CHRISTIAN EDUCATION TO CHILDREN IN GRADES K-8. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 66 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $807,315 | PYContributionsGrantsAmt |
| CY Contributions Grants | $194,439 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,225,362 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,454,388 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,183 | PYInvestmentIncomeAmt |
| CY Investment Income | $26,923 | CYInvestmentIncomeAmt |
| PY Other Revenue | $95,840 | PYOtherRevenueAmt |
| CY Other Revenue | $260,842 | CYOtherRevenueAmt |
| PY Total Revenue | $4,134,700 | PYTotalRevenueAmt |
| CY Total Revenue | $3,936,592 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $504,754 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $565,943 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,475,656 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,503,779 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $52,898 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $806,983 | PYOtherExpensesAmt |
| CY Other Expenses | $992,263 | CYOtherExpensesAmt |
| PY Total Expenses | $3,787,393 | PYTotalExpensesAmt |
| CY Total Expenses | $4,061,985 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $347,307 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$125,393 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,305,326 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,203,439 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,736,529 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,760,035 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,568,797 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,443,404 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE AN EXCEPTIONAL CHRISTIAN EDUCATION IN ACCORDANCE WITH GOD'S WORD; WE PRAYERFULLY PARTNER WITH FAMILIES TO HELP THEIR STUDENTS GROW IN LOVE FOR THE LORD, TO INSPIRE LIFELONG LEARNING, & TO SERVE OTHERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,990,991 | ExpenseAmt |
| Grant | $565,943 | GrantAmt |
| Revenue | $3,454,388 | RevenueAmt |
| Desc | INSTRUCTION - GRADES K-8, AS WELL AS PROGRAM AND ACTIVITY FEES | Desc |
| Total Program Service Expenses | $2,990,991 | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| 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 | Yes (1) | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 66 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERIK GELLATLY | 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 | 972192629 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CRAIG CARTMILL | ||||||
| CHAIR, BOARD OF DIRECTORS | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVE WACHSMUTH | ||||||
| VICE CHAIR, BOARD OF DIRECTORS | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUSTIN CURTISS | ||||||
| MEMBER, BOARD OF DIRECTORS | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH HOWARD | ||||||
| MEMBER, BOARD OF DIRECTORS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RACHEL DESIMONE | ||||||
| MEMBER, BOARD OF DIRECTORS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REESE DEEWALL | ||||||
| MEMBER, BOARD OF DIRECTORS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PHUONG LE | ||||||
| MEMBER, BOARD OF DIRECTORS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE BROOKS | ||||||
| MEMBER, BOARD OF DIRECTORS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIMBERLY MILLS | ||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $111,795 | $0 | $2,210 | |
| ERIK GELLATLY | ||||||
| DIRECTOR OF BUSINESS OPERATIONS | 40.00 | Yes (X) | $22,000 | $0 | $0 | |
| AMY LAMMERS | ||||||
| DIRECTOR OF FINANCE | 40.00 | Yes (X) | $50,877 | $0 | $2,896 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $184,672 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $5,106 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 | $150,559 | FundraisingAmt |
| All Other Contributions | $43,880 | AllOtherContributionsAmt |
| Noncash Contributions | $5,461 | NoncashContributionsAmt |
| Total Contributions | $194,439 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $3,454,388 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,454,388 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,454,388 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,923 | TotalRevenueColumnAmt |
| Exclusion | $26,923 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $85,724 | 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 | $85,724 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,724 | TotalRevenueColumnAmt |
| Exclusion | $85,724 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $221,990 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $150,559 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $46,872 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $175,118 | TotalRevenueColumnAmt |
| Exclusion | $175,118 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,936,592 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,454,388 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $287,765 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565,943 | TotalAmt |
| Program Services | $565,943 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,330 | TotalAmt |
| Management And General | $164,665 | ManagementAndGeneralAmt |
| Fundraising | $8,665 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,905,779 | TotalAmt |
| Program Services | $1,443,931 | ProgramServicesAmt |
| Management And General | $435,790 | ManagementAndGeneralAmt |
| Fundraising | $26,058 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,823 | TotalAmt |
| Program Services | $12,188 | ProgramServicesAmt |
| Management And General | $3,446 | ManagementAndGeneralAmt |
| Fundraising | $189 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,588 | TotalAmt |
| Program Services | $163,773 | ProgramServicesAmt |
| Management And General | $60,521 | ManagementAndGeneralAmt |
| Fundraising | $3,294 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,259 | TotalAmt |
| Program Services | $124,228 | ProgramServicesAmt |
| Management And General | $54,101 | ManagementAndGeneralAmt |
| Fundraising | $2,930 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,225 | TotalAmt |
| Program Services | $42 | ProgramServicesAmt |
| Management And General | $4,183 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,729 | TotalAmt |
| Program Services | $439 | ProgramServicesAmt |
| Management And General | $43,290 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,672 | TotalAmt |
| Program Services | $107 | ProgramServicesAmt |
| Management And General | $10,565 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,536 | TotalAmt |
| Management And General | $12,536 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,478 | TotalAmt |
| Program Services | $13,307 | ProgramServicesAmt |
| Management And General | $171 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,134 | TotalAmt |
| Program Services | $281,082 | ProgramServicesAmt |
| Management And General | $114,421 | ManagementAndGeneralAmt |
| Fundraising | $6,631 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,690 | TotalAmt |
| Program Services | $4,189 | ProgramServicesAmt |
| Management And General | $501 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,000 | TotalAmt |
| Program Services | $12,582 | ProgramServicesAmt |
| Management And General | $5,122 | ManagementAndGeneralAmt |
| Fundraising | $296 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,611 | TotalAmt |
| Program Services | $141,620 | ProgramServicesAmt |
| Management And General | $57,651 | ManagementAndGeneralAmt |
| Fundraising | $3,340 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,590 | TotalAmt |
| Program Services | $29,070 | ProgramServicesAmt |
| Management And General | $11,834 | ManagementAndGeneralAmt |
| Fundraising | $686 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EDUCATION SUPPLIES AND | $164,191 | $164,191 | ||
| OTHER | $49,071 | $34,299 | $13,963 | $809 |
| BAD DEBT | $17,803 | $17,803 | ||
| DUES AND MEMBERSHIPS | $7,533 | $7,533 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,061,985 | TotalAmt |
| Program Services | $2,990,991 | ProgramServicesAmt |
| Management And General | $1,018,096 | ManagementAndGeneralAmt |
| Fundraising | $52,898 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,253,444 | BOYAmt |
| EOY | $523 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,208,533 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,632 | BOYAmt |
| EOY | $1,012 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,552 | BOYAmt |
| EOY | $39,677 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,656,493 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,773,663 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,922,479 | BOYAmt |
| EOY | $2,882,830 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,219 | BOYAmt |
| EOY | $70,864 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,305,326 | BOYAmt |
| EOY | $5,203,439 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,988 | BOYAmt |
| EOY | $230,819 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,052,470 | BOYAmt |
| EOY | $1,056,848 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $426,852 | BOYAmt |
| EOY | $401,504 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,219 | BOYAmt |
| EOY | $70,864 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,736,529 | BOYAmt |
| EOY | $1,760,035 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,445,626 | BOYAmt |
| EOY | $3,398,986 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,171 | BOYAmt |
| EOY | $44,418 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,568,797 | BOYAmt |
| EOY | $3,443,404 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,305,326 | BOYAmt |
| EOY | $5,203,439 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$125,393 | 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 | $6,057,406 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,739,115 | DepreciationAmt |
| Book Value | $2,318,291 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $823,802 | OtherCostOrOtherBasisAmt |
| Depreciation | $657,337 | DepreciationAmt |
| Book Value | $166,465 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $708,810 | OtherCostOrOtherBasisAmt |
| Depreciation | $377,211 | DepreciationAmt |
| Book Value | $331,599 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,882,830 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITIES | Desc |
| Amt | $70,864 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $70,864 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
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 | Yes (1) | 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE STATEMENT IS INCLUDED ON THE SCHOOL'S WEBSITE. |
| SCHEDULE E, PART I, LINE 4 | 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. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BENEFIT AUCTION | Event1Nm |
| Gross Receipts Event1 | $161,859 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $150,559 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $11,300 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $11,116 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $3,000 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $8,063 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $161,859 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $150,559 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $11,300 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $11,116 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $3,000 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $8,063 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $22,179 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$10,879 | 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 |
|---|---|---|---|---|
| FINANCIAL AID | 42 | $319,713 | BOOK | TUITION FINANCIAL AID |
| TUITION REDUCTION & WAIVER | 70 | $246,230 | BOOK | TUITION REDUCTION |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PROVIDES FINANCIAL AID TO STUDENTS BASED UPON NEED AND THE AMOUNT OF CONTRIBUTIONS & BUDGET AVAILABLE FOR THIS PURPOSE. AN INDEPENDENT COMPANY IS HIRED TO EVALUATE AND RANK APPLICANTS FOR FINANCIAL AID. THESE RESULTS ARE REVIEWED BY A COMMITTEE OF ADMINISTRATIVE STAFF WHO AWARD FINANCIAL AID PACKAGES BASED UPON AVAILABLE FUNDS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | PARENTS OF ACCEPTED STUDENTS AGREEING TO ABIDE BY A SPECIFIED BODY OF FOUNDATIONAL DOCUMENTS ARE ADMITTED AS MEMBERS TO THE PARENT SOCIETY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE PARENT SOCIETY IN GOOD STANDING VOTE ON THE NOMINATION OF BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS IN GOOD STANDING VOTE ON CHANGES TO THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | 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 BUSINESS MANAGER ANNUALLY REMINDS THE BOARD MEMBERS TO DISCLOSE ANY TRANSACTIONS THAT MIGHT HAVE A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARY FOR THE HEAD OF SCHOOL (PRINCIPAL) IS APPROVED BY THE BOARD AND IS BASED ON COMPARABLE DATA FROM OTHER SCHOOLS IN THE GEOGRAPHICAL AREA. |
| FORM 990, PART VI, SECTION C, LINE 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 THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST HILLS CHRISTIAN SCHOOL FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7945 SW CAPITOL HILL RD | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 931303483 | EIN |
| Primary Activities | SCHOOL FOUNDATION | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(3) | PublicCharityStatusTxt |
| 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 | 0 | 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 | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | 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 |
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