2022-05-10T09:34:00-05:00 2021-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DR STE 700 MEMPHIS TN 381201471 990 2020-07-01 621622756 WESTMINSTER ACADEMY WEST 9013809192 2520 RIDGEWAY ROAD MEMPHIS TN 38119 RALPH JANIKOWSKY HEADMASTER 9013809192 2022-05-09 1 RALPH JANIKOWSKY XXX-XX-XXXX GARY D PURDY CPA P00481587 9017612110 2022-05-09 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z RALPH JANIKOWSKY 2520 RIDGEWAY ROAD MEMPHIS TN 38119 6653044 0 X WWW.WAMEMPHIS.COM X 1996 TN PROVIDE CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12 9 9 136 150 0 0 285003 352426 5454850 5675259 19474 38054 5923 587305 5765250 6653044 1011195 1133048 0 0 3179870 3597197 0 0 145130 1291738 1383221 5482803 6113466 282447 539578 6626272 6605323 5103238 4542711 1523034 2062612 THE SCHOOL PROVIDES CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH TWELVE. 0 0 4630452 1133048 5677015 PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12. 4630452 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 58 0 1 136 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 TN X X TAYLOR MOORE 9013809192 2520 RIDGEWAY ROAD MEMPHIS TN 38119 PETE HANSEN CHAIR 2.00 X 0 0 0 BLAKELY FLETCHER DIRECTOR 2.00 X 0 0 0 NATE KELLUM DIRECTOR 2.00 X 0 0 0 BUDDY MCDANIEL DIRECTOR 2.00 X 0 0 0 MARK MCKELROY SECRETARY 2.00 X 0 0 0 JAY VAUGHN DIRECTOR 2.00 X 0 0 0 DIANE BROWER DIRECTOR 2.00 X 0 0 0 SCOTT SUDDOTH DIRECTOR 2.00 X 0 0 0 ROB BRADSHER DIRECTOR 2.00 X 0 0 0 TAYLOR MOORE CFO 40.00 X 0 0 0 RALPH JANIKOWSKY HEADMASTER 40.00 X 130819 0 0 ROB KINNEY CFO 40.00 X 0 0 0 130819 0 0 1 0 0 0 RIDGEWAY BAPTIST CHURCH 2500 RIDGEWAY ROAD MEMPHIS TN 38119 RENT 312179 AETNA 5350 POPLAR AVENUE MEMPHIS TN 38119 HEALTH INSURANCE 301855 TIAA 1790 KIRBY PKWY MEMPHIS TN 38120 WEALTH MANAGEMENT 127932 HEALTH EQUITY INC 15 W SCENIC POINTE DR STE 100 DRAPER UT 84020 HEALTH SAVINGS 107769 4 352426 352426 PROG.SERV.REVENUE-RELA 611600 5675259 5675259 5675259 38054 38054 5049 0 5049 5049 PAYCHECK PROTECTION PR 900099 580500 580500 MISC. REVENUE-RELATED- 611600 1756 1756 582256 6653044 5677015 0 623603 1133048 1133048 204271 32500 152271 19500 2788570 2006357 699628 82585 69099 46987 20039 2073 314229 213676 91126 9427 221028 150299 64098 6631 6756 6756 13775 13775 36230 36230 51148 16879 33758 511 280924 266878 11237 2809 33593 33593 40478 38454 1619 405 24411 23190 976 245 OTHER EXPENSES 587370 397321 172040 18009 ATHLETIC EXPENSE 115363 115363 MISCELLANEOUS EXPENSE 104093 68112 33303 2678 CONSUMABLE ITEMS 57572 57572 31508 30223 1028 257 6113466 4630452 1337884 145130 1725049 1875754 3873829 3838259 136912 6432 825461 331704 388692 493757 501790 391121 6626272 6605323 221649 248763 4301089 4293948 580500 5103238 4542711 X 1252905 1743533 270129 319079 1523034 2062612 6626272 6605323 539578 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 200502 12880 29243 2718 239907 193796 13140 3020 9454 200502 185624 7675 10504 10007 193796 178301 8163 11119 11959 185624 173893 3306 1102 176097 0.00234 0.98547 0.01219 0 0 825461 331704 493757 493757 X 5519996 0 5519996 1133048 1133048 6653044 4980418 0 4980418 1133048 1133048 6113466 PART X, LINE 2: THE SCHOOL IS A NON-PROFIT CORPORATION EXEMPTED FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL IS NOT CURRENTLY UNDER TAX EXAMINATION AND IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2017, AND PRIOR. BASED ON THE EVALUATION OF THE SCHOOL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JUNE 30, 2021 AND 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 1,133,048. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 1,133,048. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PUBLISHED ON THE SCHOOL'S WEBSITE 5049 5049 5049 5049 5049 1 TUITION ASSISTANCE AND REMISSION 187 1133048 PART I, LINE 2: FAMILIES DESIRING FINANCIAL AID SUBMIT AN APPLICATION WITH A THIRD PARTY FINANCIAL AID EVALUATION SERVICE. THIS SERVICE MAKES AN AWARD RECOMMENDATION BASED ON A DETERMINATION OF NEED. THE AWARD IS DECIDED BY THE SCHOOL'S TUITION ASSISTANCE COMMITTEE AND COMMUNICATED TO THE FAMILY IN JANUARY OF EACH SCHOOL YEAR, OR UPON ADMITTANCE TO THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOLS' FORM 990 IS REVIEWED BY THE SCHOOL'S CFO WHO THEN PRESENTS A COPY TO THE FINANCE COMMITTEE FOR THEIR REVIEW BEFORE SIGNING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY AND DISCLOSURES ARE PROVIDED TO AND SIGNED BY OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES AT THE TIME OF INITIAL AFFILIATION AND ANNUALLY THEREAFTER. THE BOARD CHAIR AND THE HEADMASTER ASSURE THAT THE CONFLICTED PARTIES, IF ANY, RECUSE THEMSELVES FROM VOTING ON AND, IF NECESSARY, DISCUSSION OF, MATTERS BEFORE THE BOARD WHEN A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION WAS SET BY THE BOARD OF DIRECTORS AND WAS BASED IN PART ON A REVIEW OF SALARIES EARNED BY HEADMASTERS AT OTHER LOCAL SCHOOLS AS WELL AS HEADMASTERS OF SCHOOLS ACROSS THE COUNTRY WHO ARE MEMBERS OF THE ASSOCIATION OF CLASSICAL AND CHRISTIAN SCHOOLS. INFORMATION WAS GATHERED FROM PHONE CALLS, INQUIRIES, AND INTERNET SEARCHES. THE DECISION AND ASSOCIATED DISCUSSIONS WERE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATIONS BY-LAWS, POLICY MANUAL, BOARD MINUTES, FINANCIAL STATEMENTS, AND FORMS 990 ARE MAINTAINED IN THE SCHOOL OFFICE AND ARE AVAILABLE UPON REQUEST BY APPOINTMENT WITH THE HEADMASTER. ADDITIONALLY, THE SCHOOL'S FORMS 990 CAN BE ACCESSED AT WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FORM THE PRIOR YEAR.