2024-11-29T14:12:53-08:00 2024-06-30 931819874 Brannan & Hessel CPA LLC 161 N Main St Williston FL 32696 990 2023-07-01 593572902 WHISPERING WINDS CHARTER SCHOOL PROJECT INC WHIS 3524905799 2480 NW OLD FANNIN ROAD CHIEFLAND FL 32626 JENNIFER PITTMAN REGISTERED AGENT 3524905799 2024-08-08 true true Sharon C Brannan P00447490 3525286558 2024-11-29 2023 2024-10-15 13:58:12Z DR J SUZANN CORNELL 2480 NW OLD FANNIN RD CHIEFLAND FL 32626 1410837 false X whisperingwindscharter.com X 1998 FL PUBLIC CHARTER SCHOOL EDUCATION SERVING GRADES PRE-K TO 5 4 4 29 17 0 0 1250339 1201900 124 43 0 217597 208813 1467979 1410837 0 0 1044753 1128115 0 0 436516 500935 1481269 1629050 -13290 -218213 727177 540951 68395 65257 658782 475694 PUBLIC CHARTER SCHOOL EDUCATION SERVING GRADES PRE-K TO 5 false false 952744 0 1410837 THE SCHOOL SUCCESSFULLY EDUCATED 126 STUDENTS IN 2024 AND 125 STUDENTS IN 2023, SERVING GRADES PRE-K TO 5 952744 true true false false false false false false false false true false false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 29 true false false false false false false false false false false false X 4 4 false false false false false false false true true false false true true true true false true true true false X ANGELA JORDAN 3524905799 2480 NW OLD FANNIN RD CHIEFLAND FL 32626 X BARBARA LOCKE DIRECTOR 2.00 X 0 0 0 RUTHANN ROSS DIRECTOR 2.00 X 0 0 0 JODY STUDSTILL PRESIDENT 2.00 X X 0 0 0 JUDY BENTON COMMUNITY MEMBER 2.00 X 0 0 0 0 0 0 false false false 1200900 1000 1201900 124 0 0 124 208813 208813 0 0 208813 1410837 208937 0 0 0 0 0 0 929337 682223 247114 0 125840 83202 42638 0 72938 53750 19188 0 24550 0 24550 0 85112 71733 13379 0 85359 50856 34503 0 132457 0 132457 0 1063 0 1063 0 3462 0 3462 0 35764 4136 31628 0 FOOD 78044 0 78044 0 BLDG/FURN/FIXTURE/EQUIP 27630 6844 20786 0 DEBT RETIREMENT 27494 0 27494 0 1629050 952744 676306 0 286839 114286 46615 36740 39724 32900 20934 16333 1242069 902402 332040 339667 1025 1025 727177 540951 13642 37999 54753 27258 68395 65257 X 341545 163286 317237 312408 658782 475694 727177 540951 X -218213 35125 X X false true X true false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69506 69506 773695 575916 197779 158583 117131 41452 220253 189323 30930 20032 20032 0 339667 1410837 1410837 1410837 1764327 220672 220672 1543655 85395 85395 1629050 Pt XII, Line 2d GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR ESTIMATED USEFUL LIVES Pt XII, Line 2d ADJUSTMENT OF REQUIRED CONTRIBUTION TO NET PENSION EXPENSE Pt XII, Line 4b GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE AUDITED STATEMENT OF ACTIVITIES, THE COST OF THOSE ASSETS IS DEPRECIATED OVER THEIR ESTIMATED USEFUL LIVES Pt XII, Line 4b REPAYMENT OF PRINCIPAL IS AN EXPENDITURE IN GOVERNMENTAL FUNDS, BUT REDUCES LONG TERM LIABILITES IN THE AUDITED STATEMENT OF NET POSITION true true true true true true true false false false false false false false false true false true Line 6b NORMAL FUNDING FROM THE LEVY COUNTY SCHOOL BOARD IS USED TO FUND MOST ACTIVITIES OF THE SCHOOL Line 3 POLICY IS STATED IN CHARTER, BYLAWS, AND ALL MEDIA DISTRIBUTED TO THE PUBLIC POLICY CAN BE REVIEWED UPON REQUEST AT THE SCHOOL OFFICE SEE DESCRIPTION ON LINE 3 Pt VI, Line 11b A COPY OF THE FINAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATIONS GOVERNING BODY PRIOR TO ITS FILING WITH THE IRS. Pt VI, Line 15a CONFLICT OF INTERESTS ARE REVIEWED BY THE BOARD Pt VI, Line 15a COMPENSATION IS APPROVED BY BOARD AND IS BASED ON EXPERIENCE AND EDUCATION OF EMPLOYEE AND IS COMPARABLE TO LOCAL DISTRICT SALARY RATES Pt VI, Line 15b SAME AS LINE 15A Pt XI CURRENT YEAR EXPENDITURES FOR CAPITAL ASSETS, PRINCIPAL PAYMENTS ARE INCLUDED IN EXPENSES BUT HAS NOT EFFECT ON NET POSITION Pt XI CURRENT YEAR DEPRECIATION EXP IS NOT INCLUDED IN EXPENSES BUT DOES HAVE AN IMPACT ON NET POSITION Pt XII, Line 1 GOVERNMENTAL FUNDS ARE ACCOUNTED FOR USING MODIFIED ACCRUAL ACCOUNTING. MODIFIED ACCRUAL ACCOUNTING FOCUSES ON AVAILABLE CASH AND OTHER FINANCIAL ASSETS THAT CAN READILY BE CONVERTED TO CASH. THIS PROVIDES A SHORT-TERM VIEW OF THE FUNDS FINANCIAL POSITION Pt VI, Line 12c CONFLICT OF INTERESTS ARE REVIEWED BY THE BOARD