2021-03-19T15:55:36-05:00 2020-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DR STE 700 MEMPHIS TN 381201471 990 2019-07-01 621622756 WESTMINSTER ACADEMY WEST 9013809192 2520 RIDGEWAY ROAD MEMPHIS TN 38119 RALPH JANIKOWSKY HEADMASTER 9013809192 2021-03-16 1 GARY D PURDY CPA P00481587 9017612110 2021-02-24 2019 2022-09-23 18:48:47Z RALPH JANIKOWSKY 2520 RIDGEWAY ROAD MEMPHIS TN 38119 5765760 0 X WWW.WAMEMPHIS.COM X 1996 TN PROVIDE CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12 9 9 132 105 0 0 249901 285003 4529199 5454850 28775 19474 29729 5923 4837604 5765250 819449 1011195 0 0 2762026 3179870 0 0 147473 1222275 1291738 4803750 5482803 33854 282447 5558880 6626272 4318293 5103238 1240587 1523034 THE SCHOOL PROVIDES CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH TWELVE. 0 0 4481717 1011195 5455078 PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12. 4481717 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 53 0 1 132 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 ROB KINNEY 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 HOLLIS HALFORD 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 BRYN WILSON DIRECTOR 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 RALPH JANIKOWSKY HEADMASTER 40.00 X 130388 0 0 ROB KINNEY CFO 40.00 X 0 0 0 GINA HALL CONTROLLER 40.00 X 0 0 0 130388 0 0 1 0 0 0 RIDGEWAY BAPTIST CHURCH 2500 RIDGEWAY ROAD MEMPHIS TN 38119 RENT 282716 AETNA 5350 POPLAR AVENUE MEMPHIS TN 38119 HEALTH INSURANCE 206396 TIAA 1790 KIRBY PKWY MEMPHIS TN 38120 WEALTH MANAGEMENT 145516 3 285003 285003 PROG.SERV.REVENUE-RELA 611600 5454850 5454850 5454850 19474 19474 6205 510 5695 5695 MISC. REVENUE-RELATED- 611600 228 228 228 5765250 5455078 0 25169 1011195 1011195 174905 32500 122905 19500 2507444 2063169 369303 74972 70972 54980 13417 2575 227577 176296 43023 8258 198972 154137 37615 7220 8368 8368 12850 12850 39710 39710 36632 12089 24177 366 265574 252295 10623 2656 19212 19212 32692 31057 1308 327 22257 21144 890 223 OTHER EXPENSES 314121 314121 ATHLETIC EXPENSE 130076 130076 OTHER EXPENSES 121357 121357 MISCELLANEOUS EXPENSES 109461 109461 179428 99985 48067 31376 5482803 4481717 853613 147473 1246095 1725049 3381110 3873829 114781 136912 679918 291226 332325 388692 484569 501790 5558880 6626272 246673 221649 4071620 4301089 580500 4318293 5103238 X 993323 1252905 247264 270129 1240587 1523034 5558880 6626272 282447 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 193796 13140 3020 9454 200502 185624 7675 10504 10007 193796 178301 8163 11119 11959 185624 173893 3306 1102 176097 161035 6950 6938 1030 173893 0.00280 0.99570 0.00150 0 0 679918 291226 388692 388692 X 4754565 510 510 4754055 1011195 1011195 5765250 4472118 510 510 4471608 1011195 1011195 5482803 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, 2016, 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, 2020 AND 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 510. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 1,011,195. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED IN INCOME 510. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 1,011,195. 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 GOLF TOURNAMENT 425 425 500 10 5780 5780 6205 6205 500 10 510 5695 1 TUITION ASSISTANCE AND REMISSION 142 1011195 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 CONTROLLER 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. PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FORM THE PRIOR YEAR.