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      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS WRITTEN IN OUR HANDBOOKS AND IS ASSESSIBLE ON OUR WEBSITE</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc6">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING</Event1Nm>
        <GrossReceiptsEvent1Amt>88358</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>88358</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>29539</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>88358</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>88358</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>29539</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>29539</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>58819</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>WEST MEMPHIS CHRISTIAN SCHOOL EXISTS FOR STUDENTS. BELIEVING THAT CHRISTIANITY PROMOTES THE HIGHEST IDEALS, DEVELOPS THE STRONGEST CHARACTER, AND HOLDS THE GREATEST PROMISE OF ANY WAY OF LIFE, WMCS CENTERS ITS ENTIRE PROGRAM ON CHRISTIAN PRINCIPLES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS HELP WILL FUNDRAISERS AND GENERAL NEEDS OF THE SCHOOL. THEY ARE NOT PAID.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>WEST MEMPHIS CHRISTIAN SCHOOL EXISTS FOR STUDENTS. BELIEVING THAT CHRISTIANITY PROMOTES THE HIGHEST IDEALS, DEVELOPS THE STRONGEST CHARACTER, AND HOLDS THE GREATEST PROMISE OF ANY WAY OF LIFE, WMCS CENTERS ITS ENTIRE PROGRAM ON CHRISTIAN PRINCIPLES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>ATHLETICS 136,458 0 0 LUNCH EXPENSE 105,671 0 0 JANITORIAL 23,545 0 0 EQUIPMENT RENTAL 17,262 0 0 DUES AND SUBSCRIPTIONS 5,237 0 0 BANK FEES 552 0 0 CREDIT CARD PROCESSING FEES 2,008 0 0 CONTRACT LABOR 17,666 0 0 OTHER TAXES&amp; LICENSES 362 0 0 SUPPLIES 49,965 0 0 SCHOOL ACTIVITIES 20,917 0 0 REPAIRS AND MAINTENANCE 11,469 0 0 TOTAL 391,112 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>