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Whispering Winds Charter School Project INC

Tax-deductible

Chiefland, FL501(c)(3)EducationEIN 59-3572902Revenue $1.5M in FY2025

On file with the IRSwhisperingwindscharter.com2480 Nw Old Fannin Rd, 32626-9164 · Chiefland, FLTax-exempt since Feb 2000School — 170(b)(1)(A)(ii)

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Public Charter School education serving grades pre-k to 5

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 15 volunteers and 26 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $33K a year · 2% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$10K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+6% vs prior year
Spent
$1.4M
To programs
68%
Net assets
$554K
By yearFY2021–FY2025
Revenue
$1.5M
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2023$1.5M
FY2024$1.4M
FY2025$1.5M
Expenses
$1.4M
FY2025▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.1M
FY2023$1.5M
FY2024$1.6M
FY2025$1.4M
Net assets
$554K
FY2025▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2021$612K
FY2023$659K
FY2024$476K
FY2025$554K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $947K Management & general 32% · $453K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Ruthann Ross
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Judy Benton
Community Member
$0Pt VII · Sec A
See Whispering Winds Charter School Project INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides public charter school education for children in pre-kindergarten through fifth grade.

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1 program · $947K · in their own filed words · FY2024
01

The school successfully educated 131 students in 2025 and 126 students in 2024, serving grades pre-k to 5

$947Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.2M
Other incomeLn 4–11$308K
Fees for servicesLn 2g$86
Money outPt IX
$1.4M
Ln 25
Programscol B$947K
Managementcol C$453K
Owns and owesPt X
$554K
net assets · Ln 32
Cash and savingsLn 1–2$229K
Total assetsLn 16$564K
LiabilitiesLn 26$10K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$1.2M
Fees for servicesLn 2g$86
Other incomeLn 4–11$308K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$102K
SavingsLn 2$127K
Cash and savings togetherLn 1–2$229K
Land, buildings, equipmentLn 10c$290K
Other assetsLn 15$1K
Total assetsLn 16$564K
LiabilitiesLn 26$10K
Net assetsLn 32$554K
OperationsPt I, VI
EmployeesI 526
VolunteersI 615
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$151K$229K
Land, buildings, equipmentLn 10c$340K$290K
Total assetsLn 16$541K$564K
LiabilitiesLn 26$65K$10K
Net assetsLn 32$476K$554K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$0$0$0$0
Other salaries and wagesLn 7$823K$675K$148K$0
Pension plan contributionsLn 8$114K$82K$31K$0
Payroll taxesLn 10$64K$52K$12K$0
Accounting feesLn 11c$21K$0$21K$0
Other fees for servicesLn 11g$155K$77K$78K$0
Office expensesLn 13$87K$56K$31K$0
OccupancyLn 16$52K$0$52K$0
TravelLn 17$2K$222$1K$0
InterestLn 20$3K$0$3K$0
InsuranceLn 23$34K$3K$31K$0
Other expenses (24a–d)Ln 24$45K$1K$44K$0
Total functional expensesLn 25$1.4M$947K$453K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.5M$1.4M$101K$554K 990 PDF
FY2024 $1.4M$1.6M−$218K$476K 990 PDF
FY2023 $1.5M$1.5M−$13K$659K 990 PDF
FY2022 Not on file
FY2021 $1.1M$1.1M−$177$612K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,500,509 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,201,900$1,192,649
I-9 Program service revenuePrior year $124$86
I-10 Investment income$0
I-11 Other revenuePrior year $208,813$307,774
I-12 Total revenuePrior year $1,410,837$1,500,509
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,128,115$1,000,749
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $500,935$398,997
I-18 Total expensesPrior year $1,629,050$1,399,746
I-19 Revenue less expensesPrior year −$218,213$100,763
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,500,509 across 4 lines filed
Lines not itemized here account for $307,860 of total revenue; see the IRS return.
VIII-1e Government grants$1,192,082
VIII-1f All other contributions, gifts and grants$567
VIII-1h Total contributions, gifts and grants$1,192,649
VIII-12 Total revenueRelated to mission $307,860 · Unrelated business $0 · Excluded from tax $0$1,500,509
Part IX · Statement of functional expenses $1,399,746 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $674,689 · Management $148,193 · Fundraising $0$822,882
IX-8 Pension plan contributionsPrograms $82,403 · Management $31,416 · Fundraising $0$113,819
IX-10 Payroll taxesPrograms $52,499 · Management $11,549 · Fundraising $0$64,048
IX-11c Accounting feesPrograms $0 · Management $20,669 · Fundraising $0$20,669
IX-11g Other fees for servicesPrograms $76,946 · Management $78,193 · Fundraising $0$155,139
IX-13 Office expensesPrograms $55,895 · Management $30,897 · Fundraising $0$86,792
IX-16 OccupancyPrograms $0 · Management $52,392 · Fundraising $0$52,392
IX-17 TravelPrograms $222 · Management $1,395 · Fundraising $0$1,617
IX-20 InterestPrograms $0 · Management $2,728 · Fundraising $0$2,728
IX-23 InsurancePrograms $3,238 · Management $31,159 · Fundraising $0$34,397
IX-24 Other expenses (24a–d)Programs $1,034 · Management $44,229 · Fundraising $0$45,263
IX-25 Total functional expensesPrograms $946,926 · Management $452,820 · Fundraising $0$1,399,746
Part X · Balance sheet $564,452 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $114,286$101,784
X-2 Savings and temporary cash investmentsStart of year $36,740$126,751
X-3 Pledges and grants receivableStart of year $32,900$33,173
X-9 Prepaid expenses and deferred chargesStart of year $16,333$11,675
X-10c Land, buildings and equipment, netStart of year $339,667$290,044
X-15 Other assetsStart of year $1,025$1,025
X-16 Total assetsStart of year $540,951$564,452
X-17 Accounts payable and accrued expensesStart of year $37,999$10,362
X-26 Total liabilitiesStart of year $65,257$10,362
X-27 Net assets without donor restrictionsStart of year $163,286$254,307
X-28 Net assets with donor restrictionsStart of year $312,408$299,783
X-32 Total net assets or fund balancesStart of year $475,694$554,090
X-33 Total liabilities and net assetsStart of year $540,951$564,452
Part XI · Reconciliation of net assets $554,090 net assets at year end
XI-1 Total revenue$1,500,509
XI-2 Total expenses$1,399,746
XI-3 Revenue less expenses$100,763
XI-4 Net assets at start of year$475,694
XI-9 Other changes in net assets−$22,367
XI-10 Net assets at end of year$554,090

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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