2026-06-12T15:58:38-05:00 2025-07-31 951754234 EADIE AND PAYNE LLP PO BOX 1529 RIVERSIDE CA 925021529 990 2024-08-01 951756426 WOODCREST CHRISTIAN SCHOOL SYSTEM WOOD 9517802010 18401 VAN BUREN BLVD RIVERSIDE CA 92508 JAMES SULLIVAN SUPERINTENDENT 9517802010 2026-06-12 1 1 BRANDON P FERRELL P01223193 9512417811 2024 2025-03-06 01:10:19Z JAMES SULLIVAN 18401 VAN BUREN BLVD RIVERSIDE CA 92508 14381511 0 X WWW.WCSS.ORG X 1948 CA PRIMARY AND SECONDARY EDUCATIONAL SERVICES FROM A CHRISTIAN PERSPECTIVE. 8 8 213 0 0 0 758062 764759 13158828 13371006 421 1457 77787 130436 13995098 14267658 133219 358962 0 0 8139187 8292175 0 0 0 5630719 5366834 13903125 14017971 91973 249687 10556081 10020642 3176070 2726945 7380011 7293697 TO GLORIFY GOD BY PURSUING EXCELLENCE IN CHRIST-CENTERED ACADEMICS. 0 0 8927956 358962 11486150 EDUCATION - PRIVATE CHRISTIAN SCHOOL OFFERING A FULL DAY K-12 PROGRAM FOR APPROXIMATELY 1,200 STUDENTS. 1008829 796371 AUXILARY SERVICES - THE SCHOOL OFFERS BUS AND CAFETERIA SERVICES TO ITS STUDENTS. 798233 1088485 STUDENT SERVICES - EXTRACURRICULAR ACTIVITIES FOR VARIOUS STUDENT GROUPS TO ENHANCE THEIR EDUCATIONAL EXPERIENCES. 110650 110650 10735018 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 213 1 0 0 0 0 0 1 1 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA X SCOTT REYNOLDS 9517802010 18401 VAN BUREN BLVD RIVERSIDE CA 92508 BRENT CALHOUN PRESIDENT 4.00 X X 0 0 0 JUSTIN BEARD VICE PRESIDENT 4.00 X X 0 0 0 JEREMIAH LEE CHIEF FINANCIAL OFFICER 4.00 X X 0 0 0 JOSEPH BUNKER SECRETARY 4.00 X X 0 0 0 GORDON BOURNS BOARD MEMBER 4.00 X 0 0 0 ALFREDO RAMOS BOARD MEMBER 4.00 X 0 0 0 CHRIS HOFSCHROER BOARD MEMBER 4.00 X 0 0 0 JAMES ELLIOT BOARD MEMBER 4.00 X 0 0 0 JAMES SULLIVAN SUPERINTENDENT, CHIEF ADMI 40.00 X 147617 0 17667 SCOTT REYNOLDS DIRECTOR OF FINANCE 40.00 X 116369 0 19116 LAURIE LEACH ELEMENTARY PRINCIPAL 40.00 X 124291 0 9306 JEFF WHITE DIRECTOR OF DEVELOPMENT 40.00 X 112227 0 11128 500504 0 57217 4 0 1 0 0 764759 764759 TUITION AND FEES 611710 11486150 11486150 STUDENT ACTIVITIES 611710 1088485 1088485 AUXILARY SALES AND CHARGES 611710 796371 796371 13371006 1144 1144 96418 24118 72300 72300 72300 4972 4659 313 313 313 104862 85076 19786 19786 OTHER REVENUE 611710 38350 38350 38350 14267658 13481656 0 21243 358962 358962 264256 192809 71447 6874199 5015614 1858585 171956 125464 46492 442348 306501 135847 539416 408027 131389 49298 49298 597 597 176196 176196 257023 187627 69396 1565250 1439428 125822 67951 61156 6795 617663 580603 37060 327296 238926 88370 STUDENT FUNDS 798233 798233 EDUCATIONAL EXPENSE 414980 414980 CAFETERIA EXPENSE 383317 383317 OTHER ADMINISTRATIVE EX 364525 21854 342671 344505 201517 142988 14017971 10735018 3282953 0 432534 925585 1077358 303291 18337 22054 18849 63202 18563795 10033813 8525016 8529982 483987 176528 10556081 10020642 398572 412304 739459 473522 1785645 1670631 252394 170488 3176070 2726945 X 7246881 7158492 133130 135205 7380011 7293697 10556081 10020642 249687 -910 -335091 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1597946 1597946 11239655 6478278 4761377 1976583 1418066 558517 3749611 2137469 1612142 8529982 LEASE LIABILITY 170488 170488 14290866 -910 -910 14291776 -24118 -24118 14267658 14042089 24118 24118 14017971 0 14017971 PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSE PART X, LINE 12 WCSS IS AN INDEPENDENT EDUCATIONAL ORGANIZATION ORGANIZED AS A NONPROFIT TAX EXEMPT CORPORATION. THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3) AND THE CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D) AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE SCHOOL'S TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES FOR UP TO FOUR YEARS AFTER FILING. THE SCHOOL HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF ANY AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO THE SCHOOL'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE ANY UNRELATED BUSINESS INCOME ACTIVITIES THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSTIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN TAX POSITIONS ARE REQUIRED. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS DESCRIBED IN INFORMATION PACKET GIVEN TO ALL PROSPECTIVE FAMILIES. SALE OF SCRIPS 52082 52082 61941 GOLF TOURNAMENT 52780 52780 23135 104862 104862 85076 85076 19786 0 WOODCREST SCHOOL SCHOLARSHIPS 141 358962 0 0 0 0 0 0 0 0 0 JAMES SULLIVAN SUPERINTENDENT, CHIEF ADMI 147617 0 0 0 0 0 0 0 17667 0 165284 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO BEING FILED, THE 990 IS PRESENTED TO THE BOARD, REVIEWED, AND APPROVED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY MANUAL INCLUDES THE CONFLICT OF INTEREST STATEMENT AND IS UPDATED AND REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS ARE DISCUSSED AND DISCLOSED. THE BOARD SIGNS THE POLICY MANUAL ON AN ANNUAL BASIS INDICATING THAT THEY HAVE RECEIVED AND REVIEWED THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE WCSS BOARD OF EDUCATION EMPLOYS THE SUPERINTENDENT WITH A SIGNED ANNUAL EMPLOYMENT AGREEMENT. THE BOARD SETS THE SUPERINTENDENT'S WAGE AND BENEFITS ACCORDING TO THE ADMINISTRATIVE WAGE SCHEDULE, ADMINISTRATIVE WAGE WORKSHEET, AND THE POLICY ON BENEFITS FOR WCSS ADMINISTRATORS. THE SUPERINTENDENT'S WAGE IS CALCULATED ACCORDING TO THE ADMINISTRATIVE WAGE SCHEDULE, WHICH PROVIDES INCREMENTAL INCREASES BASED ON YEARS OF FULL-TIME EDUCATIONAL EXPERIENCE AND EDUCATIONAL LEVELS I-V (BASED ON UNIVERSITY UNITS AND/OR DEGREES EARNED.) IN APRIL/MAY OF THE SCHOOL YEAR, EACH BOARD MEMBER COMPLETES A REPORT FORM TO EVALUATE THE SUPERINTENDENT'S PERFORMANCE. BOARD MEMBER EVALUATION REPORTS ARE COLLATED BY THE BOARD PRESIDENT AND FORMULATED INTO A REPORT OF COMMENDATIONS/RECOMMENDATIONS FOR THE SUPERINTENDENT. THE BOARD PRESIDENT PRESENTS THE SUPERINTENDENT'S PERFORMANCE REVIEW IN A PERSONAL CONFERENCE WITH AND IN WRITTEN FORM TO THE SUPERINTENDENT. THE BOARD HAS CHOSEN ON OCCASION TO PROVIDE A FINANCIAL BONUS IN CONNECTION WITH THE SUPERINTENDENT'S PERFORMANCE REVIEW. THE 12-MONTH ADMINISTRATIVE WAGE SCHEDULE AND THE 9.65 MONTH TEACHER WAGE SCHEDULE START WITH THE SAME BASE WAGE AND REFLECT THE SAME INCREMENTAL WAGE INCREASES FOR EXPERIENCE AND EDUCATION LEVELS. ADJUSTMENTS FROM YEAR TO YEAR ARE GENERALLY COMMENSURATE FOR THE ADMINISTRATIVE WAGE SCHEDULE AS FOR THE TEACHER WAGE SCHEDULE. INCREASES, DECREASES, OR FREEZES ON WAGES (AS WELL AS FOR THE TUITION RATE SCHEDULE) ARE RECOMMENDED BY THE MANAGEMENT TEAM THEN EVALUATED, ADJUSTED, AND APPROVED BY THE BOARD DURING THE FORMATION OF THE BIG BUDGET PROJECTIONS MADE IN JANUARY FOR THE COMING SCHOOL YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE LOCATED IN THE FINANCE OFFICE AT OUR WOODCREST CAMPUS LOCATED AT 18401 VAN BUREN BLVD. RIVERSIDE, CA 92508. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE APPROVES THE AUDITOR AND ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THIS PROCEDURE HAS NOT CHANGED FROM PRIOR YEAR.