2024-01-29T14:43:53-05:00 2023-06-30 205788602 GLASER AND COMPANY LLC 1859 SUMMERVILLE AVE STE 800 CHARLESTON SC 29405 990 2022-07-01 571119849 WALNUT GROVE CHRISTIAN SCHOOL WALN 8038352001 1036 MAXWELL MILL ROAD FORT MILL SC 29708 KYLE BOYD HEADMASTER 8038352001 2024-01-15 KYLE BOYD 999009999 false ERIK M GLASER CPA P00724565 8438490179 2024-01-29 2022 2023-04-26 12:10:37Z KYLE BOYD 1036 MAXWELL MILL ROAD FORT MILL SC 29708 2399554 false X HTTPS://WWW.WALNUTGROVECHRISTIANSCHOOL X 2003 SC FOUNDED IN 2001 ON THE PRINCIPLE OF A SMALL CHRISTIAN LEARNING ENVIRONMENT. OUR SCHOOL IS A K -12 GRADE SCHOOL COMMITTED TO A LOW STUDENT-TEACHER RATIO IN ORDER TO MAXIMIZE INDIVIDUAL INSTRUCTION AND ATTENTION. (SEE SCH. O) 2 1 46 50 0 206244 150731 2062086 2219338 298 5324 29187 2273654 2399554 183325 161161 0 1146919 1311218 0 31229 674320 762171 2004564 2234550 269090 165004 2986537 3076236 918301 850467 2068236 2225769 X WE ARE A K-12 CHRISTIAN SCHOOL FOUNDED UNDER THE FOLLOWING (4) PILLARS: ACADEMICS: WE PROVIDE AN AMAZING ACCREDITED ACADEMIC PROGRAM UTILIZING 100% CERTIFIED TEACHERS. SCHEDULE: WE PROVIDE OUR STUDENTS AND THEIR FAMILIES AN OPPORTUNITY ON FRIDAYS TO INVEST THEMSELVES IN ACTIVITIES IN WHICH THEY ARE PASSIONATE. FAITH: WE PROVIDE AN UNAPOLOGETIC, UNCOMPROMISING CHRIST CENTERED APPROACH TO EDUCATION. RELATIONSHIPS: WE DEVELOP LASTING RELATIONSHIPS BETWEEN THE STUDENTS, TEACHERS, STAFF AND PARENTS THROUGH INTENTIONAL COMMUNICATION. false false 1983131 161161 2219338 FOUNDED IN 2001 ON THE PRINCIPLE OF A SMALL CHRISTIAN LEARNING ENVIRONMENT. OUR BOARD IS COMMITTED TO A LOW STUDENT-TEACHER RATIO IN ORDER TO MAXIMIZE INDIVIDUAL INSTRUCTION AND ATTENTION. NO MORE THAN 13 STUDENTS PER CLASS IN ELEMENTARY AND NO MORE THAN 15 IN MIDDLE AND HIGH SCHOOL. WGCS IS A KINDERGARTEN THROUGH 12TH GRADE SCHOOL WITH HONORS AND COLLEGE PREPARATORY CLASSES OFFERED AT THE HIGH SCHOOL LEVEL. ALL K-8TH GRADERS TAKE PART IN A FOCUSED, FORMAL MUSIC AND DRAMA PROGRAM WHERE EACH STUDENT MAY SHOWCASE THEIR GOD-GIVEN SKILLS AND TALENTS. SCHOOL IS IN SESSION EVERY MONDAY - THURSDAY FROM 8:00 - 2:45 (K-8TH) & 8:00 - 3:00 (HS) WITH NO SCHOOL ON FRIDAYS. ENCOURAGING STUDENTS TO ACHIEVE THEIR FULL POTENTIAL ACADEMICALLY, 1983131 true true false false false false false false false false true false false false false false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 6 0 46 true false false false false false false false false X 2 1 false false false false false false false true true false false true true true true false true true false false SC X LAURA SUMMER 8038352000 1036 MAXWELL MILL ROAD FORT MILL SC 29708 JOHN MCARUTHUR - TERM ENDED PRESIDENT 1.00 X X 0 0 0 TOMMY CRATES PRESIDENT 1.00 X X 0 0 0 PAUL RIENDAOUR - TERM ENDED TRUSTEE 1.00 X 0 0 0 KYLE BOYD HEADMASTER 40.00 X 67114 0 23050 67114 23050 false false false 32959 117772 150731 TUITION REVENUE 611600 1976360 1976360 INSTRUCTIONAL FEES 611600 206374 206374 ATHLETIC FEES 611600 25705 25705 STUDENT ACTIVITIES 611600 10899 10899 2219338 298 298 MISCELLANEOUS 900099 22995 22995 VENDING MACHINE 722515 3936 3936 UNIFORMS 2256 2256 29187 2399554 2248525 298 161161 161161 77888 33492 40502 3894 1013730 894384 101408 17938 625 531 81 13 128614 109322 16720 2572 90361 76807 11747 1807 1585 1585 18709 4910 13683 116 18911 18911 66133 56292 8330 1511 96472 86629 8636 1207 203495 194913 6811 1771 17148 17050 98 1909 1909 80097 78896 801 400 3318 3318 ACADEMIC SUPPLIES 84893 84893 STUDENT ACT AND EVENTS 66282 66282 ATHLETIC SUPPLIES 63660 63660 STUDENT TESTING & YEARBK 15131 15131 24428 14640 9788 2234550 1983131 220190 31229 297885 313482 24435 24532 7470 3217622 484622 2649843 2733000 6904 5222 2986537 3076236 918301 850467 918301 850467 X 2057236 2225769 11000 2068236 2225769 2986537 3076236 X 165004 -7471 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 225247 225247 2833965 428747 2405218 119419 55875 63544 38991 38991 2733000 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS WALNUT GROVE CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF THE EDUCATIONAL ADMISSION POLICIES, FINANCIAL AID, PROGRAM, ATHLETIC OF SCHOOL ADMINISTERED PROGRAMS. true SCHOLARSHIPS 48 161161 TUITION TUITION SCHEDULE I, PAGE 1, PART I, LINE 2 THE SCHOOL PROVIDES SCHOLARSHIPS TO QUALIFYING STUDENTS IN ACCORDANCE WITH A MERIT BASED EVALUATION SYSTEM. FORM 990 - ORGANIZATION'S MISSION WE ARE A K-12 CHRISTIAN SCHOOL FOUNDED UNDER THE FOLLOWING (4) PILLARS: ACADEMICS: WE PROVIDE AN AMAZING ACCREDITED ACADEMIC PROGRAM UTILIZING 100% CERTIFIED TEACHERS. SCHEDULE: WE PROVIDE OUR STUDENTS AND THEIR FAMILIES AN OPPORTUNITY ON FRIDAYS TO INVEST THEMSELVES IN ACTIVITIES IN WHICH THEY ARE PASSIONATE. FAITH: WE PROVIDE AN UNAPOLOGETIC, UNCOMPROMISING CHRIST CENTERED APPROACH TO EDUCATION. RELATIONSHIPS: WE DEVELOP LASTING RELATIONSHIPS BETWEEN THE STUDENTS, TEACHERS, STAFF AND PARENTS THROUGH INTENTIONAL COMMUNICATION. FORM 990 PAGE 1, PART 1, LINE 1 (CONTINUED) NO MORE THAN 13 STUDENTS PER CLASS IN ELEMENTARY AND NO MORE THAN 15 IN MIDDLE AND HIGH SCHOOL. WHAT WE BELIEVE: WE BELIEVE THAT THE BIBLE ALONE, IN ITS AUTOGRAPHS, IS THE VERBAL, AND ONLY INFALLIBLE, AUTHORITATIVE WORD OF GOD, AND THAT IT IS THE ONLY FIT, FINAL RULE IN ALL MATTERS OF BOTH FAITH AND PRACTICE. WE BELIEVE THAT THERE IS ONLY ONE GOD, ETERNALLY EXISTENT IN THREE PERSONS: FATHER, SON AND HOLY SPIRIT. WE BELIEVE IN THE DEITY OF OUR LORD JESUS CHRIST, HIS VIRGIN BIRTH AND HIS SINLESS LIFE, HIS MIRACLES, HIS VICARIOUS ATONEMENT THROUGH HIS SHED BLOOD, HIS BODILY RESURRECTION, HIS ASCENSION TO THE RIGHT HAND OF THE FATHER, AND HIS PERSONAL RETURN IN THE POWER AND GLORY. WE BELIEVE IN THE PRESENT MINISTRY OF THE HOLY SPIRIT, BY WHOSE INDWELLING THE CHRISTIAN IS ENABLED TO LIVE A GODLY LIFE. WE BELIEVE THAT FOR THE SALVATION OF LOST OR SINFUL MEN, REGENERATION OF THE HOLY SPIRIT IS ABSOLUTELY ESSENTIAL. WE BELIEVE IN THE RESURRECTION OF LIFE FOR TRUE BELIEVERS AND THAT THEY WHO ARE LOST WILL BE RAISED UNTO THE RESURRECTION OF DAMNATION. WE BELIEVE IN THE RESURRECTION OF ALL MEN, BOTH SAVED AND LOST. WE BELIEVE IN THE SPIRITUAL UNITY OF BELIEVERS IN OUR LORD JESUS CHRIST. FORM 990, PART III PAGE 2, PART III, LINE 4A - PROGRAM SERVICES (CONTINUED) SOCIALLY AND SPIRITUALLY, FOR THE GROWTH OF GOD'S KINGDOM, IS THE GOAL OF WGCS TEACHERS AND ADMINISTRATORS. WGCS IS ACCREDITED BY: SOUTH CAROLINA ASSOCIATION OF CHRISTIAN SCHOOLS (SCACS) NATIONAL COUNCIL FOR PRIVATE SCHOOLS ACCREDITATION (NCPSA) OUR STUDENTS' STANDARDIZED TEST SCORES AVERAGE 1.5 GRADE LEVELS HIGHER THAN THE NATIONAL AVERAGE. ATHLETICS 75% OF STUDENTS 6TH-12TH GRADES PLAY SPORTS AT WGCS THE GOAL OF WGCS ATHLETICS IS TO ENCOURAGE STUDENTS TO GROW SPIRITUALLY AND DEVELOP ATHLETICALLY AS THEY LEARN LIFE LESSONS THROUGH WGCS SPORTS. OUR HISTORY IN 2001 WGCS STARTED OUT IN A SMALL RENTED FACILITY IN FORT MILL, SC AND MADE A MOVE IN 2005 TO A NEW LOCATION IN CHARLOTTE, NC. LAKEVIEW CHURCH RENTED HALF OF THEIR BUILDING TO WGCS FOR 7 YEARS. ALTHOUGH THIS WAS AN IDEAL LOCATION AND FACILITY, WGCS ALWAYS HOPED AND PRAYED FOR A BUILDING BACK IN SOUTH CAROLINA. THE GOAL WAS TO KEEP THE SCHOOL IN ALIGNMENT WITH ITS ORIGINAL ACCREDITATION AND ROOTS. THERE WERE AT LEAST 20 DIFFERENT LOCATIONS CONSIDERED DURING THIS TIME BUT EACH TIME THE DOOR WOULD SHUT FOR VARIOUS REASONS. IN 2008, A FINANCIAL CRISIS ALMOST SHUT THE SCHOOL DOWN, BUT WITH THE HAND OF GOD AND WITH THE GENEROSITY OF THE WGCS STAFF, FAMILIES & FRIENDS, WGCS MADE IT THROUGH THE TRIAL WITH MORE WISDOM AND STABILITY THAN EVER BEFORE. AS GOD PROVIDED FOR EVERY NEED FOR THE SCHOOL, HE TAUGHT THE FOUNDERS, SCHOOL BOARD AND STAFF TO LEAN ON HIM AS HE BUILT BACK THE SCHOOL ONE LESSON AT A TIME. GOD WAS EQUIPPING WGCS TO ACCOMPLISH HIS MISSION AND PREPARING WGCS TO RECEIVE HIS BLESSING. NEW FACILITY IN THE SPRING OF 2011, AFTER A SCHOOL BOARD MEETING, GOD PLACED ON THE HEART OF ONE OF THE WGCS BOARD MEMBERS TO LOOK UP, ON-LINE, ONE OF THE OLD BUILDINGS THAT THE SCHOOL HAD ONCE CONSIDERED FOR A NEW LOCATION. AS GOD WOULD HAVE IT, THE BUILDING WAS GOING UP FOR FORECLOSURE AUCTION THE FOLLOWING DAY. THE BOARD MEMBER, HER HUSBAND AND ANOTHER WGCS BOARD MEMBER ATTENDED THE AUCTION. THEY ARRIVED AN HOUR BEFORE BIDDING WAS TO START TO TOUR THE BUILDING ALONG WITH OTHER INTERESTED BUYERS. THE TRIO RAN INTO TWO MEN, AN INVESTOR AND HIS ADVISOR, AND STARTED A FRIENDLY CONVERSATION ABOUT THE HISTORY OF THE BUILDING AND WALNUT GROVES INTEREST IN THE BUILDING. THE FRIENDLY INVESTOR ENDED UP PURCHASING THE BUILDING AND THE BOARD MEMBERS MADE IT A POINT TO INTRODUCE THE GENTLEMEN TO WALNUT GROVES PRINCIPAL AND CO-FOUNDER, KYLE BOYD. THE BOARD MEMBER HAD URGED MR. BOYD TO ATTEND THE AUCTION BUT HE DECIDED AT THE LAST MINUTE TO DRIVE OVER TO THE BUILDING AND ARRIVED JUST AS THE AUCTION STARTED. MR. BOYD WAS TOLD BY THE NEW OWNER THAT HIS ADVISOR HAD ALSO ENCOURAGED HIM TO ATTEND THE AUCTION, AND HE TOO FELT LED TO COME TO THE AUCTION AT THE LAST MINUTE. OVER MANY MONTHS, THE INVESTOR AND HIS ADVISOR MET WITH THE SCHOOL BOARD TO TRY TO FIGURE A WAY FOR WALNUT GROVE TO MAKE THIS BUILDING THEIR NEW HOME. THE SCHOOL BOARD, AT ONE POINT, FELT THERE WERE TOO MANY UNKNOWNS IN THE EXPENSE OF OWNING AND RENOVATING SUCH A BUILDING AND RELUCTANTLY WALKED AWAY FROM THE OPPORTUNITY. THE SPIRIT-FILLED INVESTOR KNEW THAT GOD HAD PROVIDED ALL THINGS FOR HIM IN HIS LIFE, AND HE WANTED TO HELP THE SCHOOL JUST AS GOD HAD HELPED HIM. SO THIS MOUNTAIN, THAT MANY THOUGHT COULDN'T BE MOVED, WAS MOVED BY GOD THROUGH THE FAITH AND THE OBEDIENCE OF A MAN WITH A HEART FOR CHRIST. IF WALNUT GROVE WOULD HAVE HELD ONTO ANY OF THE OTHER BUILDINGS THAT THEY HAD CONSIDERED OVER THE PRIOR 10 YEARS AND TRIED TO MAKE THEM WORK, THEN THE SCHOOL WOULD HAVE MISSED OUT ON THE BIGGEST BLESSING FROM GOD. WGCS IS GRATEFUL TO THIS INVESTOR FOR ALLOWING GOD TO WORK THROUGH HIM, BY MAKING THIS BUILDING AFFORDABLE FOR THE SCHOOL AND WORKING IN THE PARAMETERS THAT FIT FOR SUCH A SMALL SCHOOL. EVEN AFTER THE BUILDING DEAL WAS FINALIZED, A SEPARATE ANONYMOUS DONOR PURCHASED AN ADDITIONAL ACRE OF LAND, ADJACENT TO THE BUILDING, AND DONATED IT TO WGCS SO THAT THE ENTIRE PROPERTY AREA WOULD BE AVAILABLE FOR THE SCHOOL TO GROW FOR YEARS TO COME WALNUT GROVE, THE INVESTOR, AND ANONYMOUS DONOR WANT GOD TO HAVE THE GLORY IN THIS STORY AND TOGETHER WANT TO BUILD THE KINGDOM OF CHRIST IN THIS NEW HOME. STRIVE CAMPAIGN WALNUT GROVE IS AT A TURNING POINT. AS WE LOOK INTO THE NEXT DECADE AND BEYOND, WE SEE HOW GOD IS CALLING THE SCHOOL TO EMPOWER EVEN MORE CHILDREN TO STRIVE FOR MORE IN THE ENCOURAGING ENVIRONMENT AT WALNUT GROVE. WE HAD A DREAM OF OPENING THE OTHER SIDE OF OUR CAMPUS TO MEET THE SPACE NEEDS OF CURRENT AND FUTURE STUDENTS AND ACCOMPLISHED THIS GOAL AUGUST 2021 WITH THE SUPPORT AND GENEROSITY OF OUR FAMILIES AND FRIENDS. EXPANDING FACILITIES THE KEY COMPONENT TO THE CAPITAL CAMPAIGN WILL BE COMPLETING OUR CAMPUS FACILITY. OUR BUILDING WAS PURCHASED IN 2012 BY A GENEROUS INVESTOR OF WALNUT GROVE. SINCE THE PURCHASE AND OUR MOVE INTO THE BUILDING, ONLY HALF OF OUR BUILDING HAS BEEN UTILIZED. WE STRATEGICALLY DESIGNED OUR CURRENT SPACE FOR SMALL CLASSROOM SIZES AND WE HAVE NOW RUN OUT OF SPACE. FAMILIES WHO ARE INTERESTED IN WALNUT GROVES ENCOURAGING ENVIRONMENT ARE BEING TURNED AWAY DUE TO NOT ENOUGH SPACE FOR THEM TO ATTEND. OUR GOAL IS TO COMPLETE THE OTHER HALF OF OUR BUILDING AND STEWARD THE BLESSING GOD HAS GIVEN TO US IN OUR BUILDING. THE NEW SPACE WILL ALLOW US TO INCREASE PROGRAM OFFERINGS TO ALL GRADES, INCREASE STAFF AND INCREASE RESOURCES TO SUPPORT OUR MISSION OF INDIVIDUALIZED LEARNING. IT WILL ALSO ALLOW US TO INCREASE THE STUDENT BODY, WHICH WE BELIEVE WILL POSITION US TO BUILD A NEW ATHLETIC FACILITY IN THE NEAR FUTURE. WE WILL PROVIDE A DEDICATED SPACE FOR MUSIC, WORSHIP AND LARGE GROUP GATHERINGS. WE WILL PROVIDE RESOURCE SPACE FOR NEW PROGRAMS. WE WILL PROVIDE OFFICE SPACE FOR ADMINISTRATIVE STAFF. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD FOR A COMMENT PERIOD. ONCE THIS PERIOD IS OVER, AND ANY QUESTIONS ARE ADDRESSED, THE FORM 990 IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS CERTIFIED BY EACH BOARD MEMBER ANNUALLY. THE BOARD MEMBERS ARE ENCOURAGED TO UPDATE THE BOARD OF ANY CHANGES DURING THE YEAR. FORM 990, PAGE 6, PART VI, LINE 15A AS PART OF THE ANNUAL BUDGET PROCESS, THE BOARD REVIEWS, DISCUSSES AND APPROVES THE COMPENSATION OF THE SCHOOL HEAD. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE SCHOOL'S OFFICES. FORM 990, PART XI, LINE 9 BAD DEBTS -7,471