2024-01-25T09:51:07-06:00 2023-06-30 204989621 VERDEJA DE ARMAS TRUJILLO ALVAREZ LLP 255 ALHAMBRA CIR STE 630 CORAL GABLES FL 331347417 990 2022-07-01 596057154 WESTMINSTER CHRISTIAN PRIVATE SCHOOL INC WEST 3052332030 6855 SW 152ND STREET MIAMI FL 33157 ROBERT LUNDGREN CFO 3052332030 2024-01-25 1 ROBERT LUNDGREN XXX-XX-XXXX 1 OCTAVIO A VERDEJA P00640853 3054463177 2024-01-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT LUNDGREN 6855 SW 152ND ST MIAMI FL 33157 37244453 0 X WWW.WCSMIAMI.ORG X 1961 FL TO PROVIDE CHRISTIAN EDUCATION. 14 14 304 90 0 0 568741 648031 30979126 31919310 113953 824133 147620 3668861 31809440 37060335 4117520 3837871 0 0 15378380 15931532 0 0 530078 10361682 11950895 29857582 31720298 1951858 5340037 63040762 80429056 33751301 45619265 29289461 34809791 TO PROVIDE CHRISTIAN EDUCATION. 0 0 27858096 3837871 35814856 FULL TIME EDUCATIONAL INSTRUCTION TO CHILDREN IN GRADES PRE-K - 12. ANNUAL ENROLLMENT IS APPROXIMATELY 1,250 STUDENTS. 27858096 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3184 0 1 304 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X ROBERT LUNDGREN 3052332030 6855 SW 152ND STREET MIAMI FL 33157 DEREK DEVILLE DIRECTOR 5.00 X 0 0 0 JAMES HANNON DIRECTOR 5.00 X 0 0 0 PHILIP FLOYD CHAIR 5.00 X X 0 0 0 PAUL QUENTEL TREASURER 5.00 X X 0 0 0 SANDY CARSON SECRETARY 5.00 X X 0 0 0 JUD HENRY DIRECTOR 5.00 X 0 0 0 HAMILTON JONES DIRECTOR 5.00 X 0 0 0 RICK COOK DIRECTOR 5.00 X 0 0 0 JAY PARKER DIRECTOR 5.00 X 0 0 0 JENNIFER COYA DIRECTOR 5.00 X 0 0 0 ALEXANDER TRUJILLO VICE CHAIR 5.00 X X 0 0 0 ROBERT LUNDGREN CFO 40.00 X 260846 0 11893 SCOTT JONES HEAD OF SCHOOL 40.00 X 360797 0 15772 JOHN MANOOGIAN PRINCIPAL 40.00 X 118158 0 6027 DAVID MEDDER PRINCIPAL 40.00 X 124093 0 6028 CALEB LOPEZ PRINCIPAL 40.00 X 113918 0 5881 OMAR VALERIO IT DIRECTOR 40.00 X 116176 0 3734 1093988 0 49335 6 0 1 0 SAGE DINING SERVICES INC 14020 YORK RD SUITE 100 LUTHERVILLE MD 21093 FOOD SERVICE 1293901 NEWPORT PROPERTY CONSTRUCTION 3211 PONCE DE LEON BLVD SUITE 201 CORAL GABLES FL 33134 CONSTRUCTION 923891 MICROSOFT CORPORATION PO BOX 840304 DALLAS TX 752840304 COMPUTERS/ACCESSORIES 555920 ABM PO BOX 534198 ATLANTA GA 303534198 FACILITY SERVICES 461774 COMPASS OF MIAMI SERVICES INC 15075 SW 137 ST UNIT 2 MIAMI FL 33196 CLEANING SERVICES 354763 18 648031 648031 TUITION AND FEES 31263693 31263693 STUDENT ACTIVITIES 655617 655617 31919310 483906 483906 33530 5438 28092 28092 28092 340227 0 340227 340227 340227 292222 178680 113542 113542 REFUNDABLE TAX CREDIT 3527227 3527227 3527227 37060335 35814856 0 597448 3837871 3837871 642985 304490 338495 11667905 9942853 1451183 273869 1137862 947134 165415 25313 1622090 1350196 235809 36085 860690 716421 125122 19147 1722371 1645998 66582 9791 870644 829419 36291 4934 1993343 1898959 83088 11296 1060714 1010488 44215 6011 OPERATIONS SUPPORT AND 2930515 2566392 295534 68589 EDUCATION SUPPORT AND S 1553239 1292886 225800 34553 CAFETERIA 1139302 948332 165624 25346 BOOKS, SUPPLIES & TECHN 680767 566657 98966 15144 31720298 27858096 3332124 530078 1596211 15072 11803338 20115823 31467 5125 127448 3089691 129016 116698 404556 695628 68866679 18842264 39010982 50024415 9824811 6347474 112933 19130 63040762 80429056 5751312 5934219 11288843 13162052 16711146 26425460 0 97534 33751301 45619265 X 28863277 34454664 426184 355127 29289461 34809791 63040762 80429056 5340037 180293 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5942661 488926 6431587 6283012 180000 -520351 5942661 5187178 130000 965834 6283012 5154549 32629 5187178 4905849 248700 5154549 0.94560 0.05440 0 0 11773942 11773942 43393356 11235303 32158053 3322112 1832099 1490013 2458866 1898666 560200 7918403 3876196 4042207 50024415 FAIR VALUE OF INTEREST RATE SWAP 97534 97534 X 33586875 180293 -3653753 -3473460 37060335 0 37060335 28066545 -3653753 -3653753 31720298 0 31720298 PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRES THAT THE IMPACT OF TAX POSITIONS BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. THERE WERE NO UNCERTAIN TAX POSITIONS AT 6/30/23. TAX YEARS THAT ARE OPEN UNDER THE STATUTE OF LIMITATIONS REMAIN SUBJECT TO EXAMINATION BY THE IRS. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO US FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -3,837,871. SPECIAL EVENT EXPENSES 178,680. RENTAL EXPENSES 5,438. PART XII, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -3,837,871. SPECIAL EVENT EXPENSES 178,680. RENTAL EXPENSES 5,438. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PURSUANT TO REV.PROC. 75-75, SECTION 4.03(C), SINCE THE SCHOOL CUSTOMARILY DRAWS ITS STUDENTS FROM LOCAL COMMUNITIES, THE PUBLICITY REQUIREMENT IS SATISFIED BY INCLUDING A STATEMENT OF NON-DISCRIMINATORY POLICY IN ALL ITS BROCHURES AND WEBSITE. BOOSTER-THON 106587 106587 49280 GALA/TASTE OF WESTMINSTER 84846 84846 36353 2 100789 100789 93047 292222 292222 178680 178680 113542 0 FINANCIAL AID 3837871 FMV FINANCIAL AID X 1 0 X X 0 0 0 0 0 0 0 0 0 SCOTT JONES HEAD OF SCHOOL 360797 0 0 0 0 0 15772 0 0 0 376569 0 0 0 ROBERT LUNDGREN CFO 260846 0 0 0 0 0 11893 0 0 0 272739 0 0 0 A M-D COUNTY INDUSTRIAL DEVELOPMENT 591662816 2022-09-29 27000000 CONSTRUCTION & ACQUISITION 0 0 0 A 27000000 287108 9867934 2023 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 1 1 PNC BANK 10.000000000000 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS PRIMARILY MADE UP OF PARENTS AND EMPLOYEES OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 7A IT IS THE RESPONSIBILITY OF THE MEMBERS TO ELECT THE BOARD MEMBERS FOR 4 YEAR TERMS FROM A POOL OF CANDIDATES THAT WERE NOMINATED BY THE CURRENT BOARD MEMBERS, SOME OF WHICH MAY BE ASSIGNED BY THE CURRENT BOARD MEMBERS ON A YEARLY BASIS. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER HAS THE RIGHT TO APPOINT THE BOARD OF DIRECTORS AND TO DETERMINE ANY MATTER WHICH MAY BE BROUGHT BEFORE THE MEMBERS FOR ACTION. FORM 990, PART VI, SECTION B, LINE 11B THE PRINCIPAL OR OFFICER WILL EXAMINE THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY WITH THE BOARD. MANAGEMENT REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD USES COMPARABLE DATA TO DETERMINE COMPENSATION FOR THE SUPERINTENDENT. THE SUPERINTENDENT DETERMINES THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES, BASED ON COMPARABLE DATA AND PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.