2024-05-14T06:15:10-07:00 2023-06-30 521861549 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY 204 GLEN BURNIE MD 21061 990 2022-07-01 520733737 WASHINGTON CHRISTIAN SCHOOL SOCIETY INC WASH 2403900429 16227 BATCHELLORS FOREST ROAD OLNEY MD 20832 WINIFRED GREYWOODE TREASURER 2403900429 2024-05-14 true WINIFRED GREYWOODE XXX-XX-XXXX true BENJAMIN M YUST CPA P00847883 4107662645 2024-05-14 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z WASHINGTON CHRISTIAN ACADEMY MARGARET ARNOULT 16227 BATCHELLORS FOREST RD OLNEY MD 20832 4057975 false X WASHINGTONCHRISTIAN.ORG X 1957 MD PROVIDE ELEMENTARY AND SECONDARY EDUCATION 10 10 84 45 0 0 530302 582744 2925389 3420892 36491 56763 17848 3512454 4057975 0 0 2252186 2677842 0 92036 1119399 1037589 3371585 3715431 140869 342544 712835 1013551 1573218 1531390 -860383 -517839 PROVIDE ELEMENTARY AND SECONDARY EDUCATION false false 3240329 0 3420892 PROVIDE ELEMENTARY AND SECONDARY EDUCATION TO APPROXIMATELY 300 STUDENTS DURING THE CURRENT YEAR. 3240329 true true false false false false false false false true true false false true true true true false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false true 2 0 true 84 true false false false false false false false false false false false false false false X 10 10 false false false false true true true true true false false true true true true true true true false false MD X X MARGARET ARNOULT 2403900429 16227 BATCHELLORS FOREST RD OLNEY MD 20832 DAVID ROBINSON HEAD OF SCHOOL 40.00 X 67135 0 16691 MICHELLE BOWSER SECRETARY 4.00 X X 0 0 0 HOWARD BUSHOUSE VICE PRESIDENT 4.00 X X 0 0 0 LAUREN ECKERT DIRECTOR 2.00 X 0 0 0 WINIFRED GREYWOODE TREASURER 4.00 X X 0 0 0 LAURECCE HYMES DIRECTOR 2.00 X 0 0 0 MIN LEE DIRECTOR 2.00 X 0 0 0 MATT REIFFER PRESIDENT 4.00 X X 0 0 0 PHILIP REYNOLDS DIRECTOR 2.00 X 0 0 0 KATE VANHULZEN DIRECTOR 2.00 X 0 0 0 DIANNA WHITTLE DIRECTOR 2.00 X 0 0 0 67135 0 16691 false false false 0 390854 191890 16832 582744 TUITION 611600 3164648 0 0 REGISTRATION & OTHER FEES 611710 228232 0 0 CAMP 611600 28012 0 0 3420892 36491 0 36491 MISCELLANEOUS 900099 17848 17848 0 0 17848 4057975 3438740 0 36491 173147 28121 144459 567 2212786 2017385 132811 62590 111502 103097 5213 3192 180407 155145 20449 4813 54653 48483 5192 978 435 386 41 8 33721 29914 3203 604 16653 14773 1582 298 631367 560085 59980 11302 18950 16811 1800 339 1884 1671 179 34 17535 15555 1666 314 BAD DEBTS & TUITION FORGIVENESS 46263 46263 0 0 ATHLETIC EXPENSES 45840 45840 0 0 TRANSPORTATION 38412 38412 0 0 CLASSROOM EQUIPMENT & SUPPLIES 32117 32117 0 0 99759 86271 6491 6997 3715431 3240329 383066 92036 582551 773980 41264 79720 89020 91731 1109389 1100996 0 8393 0 59727 712835 1013551 332533 305472 666753 573288 54290 54290 356985 356985 162657 241355 1573218 1531390 X -906829 -560433 46446 42594 -860383 -517839 712835 1013551 342544 X false true X true false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38585 38585 38585 38585 38585 38585 38585 38585 38585 38585 false false 0 0 1109389 1100996 8393 8393 RIGHT OF USE ASSET 59727 59727 LOAN INTEREST PAYABLE 138368 TUITION DEPOSITS 43260 OPERATING LEASE LIABILITY 59727 241355 X 4074807 16832 16832 4057975 4057975 3732263 16832 16832 3715431 3715431 Pt V, Line 4 INCOME FROM ENDOWMENT FUND USED FOR SCHOOL'S OPERATIONS. Pt II, Line 5 THE SCHOOL IS A NON-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, CONTRIBUTIONS TO THE SCHOOL ARE TAX DEDUCTIBLE UNDER SECTION 170 OF THE INTERNAL REVENUE CODE. THE SCHOOL ADOPTED THE RECOMMENDATIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN ITS ACCOUNTING STANDARDS CODIFICATION (ASC) FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WITHOUT ANY MATERIAL EFFECT TO THE FINANCIAL STATEMENTS. THESE RECOMMENDATIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THEY ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICATIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE SCHOOL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023. THE SCHOOL'S RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL AND STATE EXAMINATION. true true false true true true true false false false false false false false false false false true Line 3 THE SCHOOL INCLUDES ITS NONDISCRIMINATORY POLICY IN ITS ADVERTISING, WHICH IS PUBLICLY AVAILABLE ON THE WEBSITE AND IN ITS BROCHURES. DAVE HAWES FORMER HEAD OF SCHOO GENERAL OPERATIONS X 54290 54290 false false true 54290 Pt VI, Line 6 WASHINGTON CHRISTIAN SCHOOL SOCIETY, INC. HAS MEMBERS WHO RENEW MEMBERSHIP ANNUALLY. Pt VI, Line 7a EACH SPRING, MEMBERS OF THE SOCIETY ELECT MEMBERS OF THE GOVERNING BODY. Pt VI, Line 7b PURCHASES AND DISPOSITIONS OF REAL PROPERTY ARE SUBJECT TO MEMBER APPROVAL. Pt VI, Line 11b THE FORM 990 IS SENT TO THE TREASURER AND BOARD'S FINANCE COMMITTEE WHO REVIEW IT FOR APPROVAL. Pt VI, Line 12c ALL CONTRACTS ARE REVIEWED BY THE BUSINESS OFFICE. IF CONFLICTS OF INTEREST ARISE, THE HEAD OF SCHOOL IS NOTIFIED AND APPROPRIATE STEPS ARE TAKEN. Pt VI, Line 15a THE HEAD OF SCHOOL IS GIVEN RAISES CONSISTENT WITH ALL OTHER EMPLOYEES. THEIR COMPENSATION IS COMPARED TO OTHERS IN THE INDUSTRY TO GAUGE APPROPRIATENESS. Pt VI, Line 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.