2020-06-08T09:22:07-05:00 2019-07-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2018-08-01 510158994 WESTMINSTER CHRISTIAN ACADEMY WEST 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 TODD FULLER DIRECTOR OF FINANCE & OP 3149972900 2020-06-05 1 JOAN B HUMES P00943331 3149254300 67.137.57.251 2020-06-05 08:52:02 CD P 18794D93E6043908D9C9A4CBEB9D5665E7590A55 48943B999F87A455DDDAC2F617771C67E5F72438 2018 2020-11-19 02:30:22Z RANDY CROSS 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 18140259 0 X WWW.WCASTL.ORG X 1975 MO CHRISTIAN EDUCATION OF STUDENTS IN GRADES 7-12. 16 16 344 600 0 0 1038992 1593474 15077657 15442207 173127 88737 179747 173598 16469523 17298016 0 0 0 0 11704269 12099941 0 0 526985 5797704 5682184 17501973 17782125 -1032450 -484109 71385896 69661739 31449208 30172722 39936688 39489017 X WESTMINSTER CHRISTIAN ACADEMY HONORS JESUS CHRIST BY PROVIDING AN EXCELLENT EDUCATION, ROOTED IN BIBLICAL TRUTH AS INTERPRETED BY THE WESTMINSTER CONFESSION OF FAITH, FOR THE CHILDREN OF CHRISTIAN PARENTS. FACULTY AND STAFF ENABLE STUDENTS TO DISCOVER AND EMBRACE A BIBLICAL VIEW OF THE WORLD AND INTEGRATE THAT VIEW INTO EVERY AREA OF LIFE. 0 0 11760651 15641596 WESTMINSTER CHRISTIAN ACADEMY SEEKS TO PREPARE AND EQUIP YOUNG MEN AND WOMEN TO ENGAGE THE WORLD AND CHANGE IT FOR JESUS CHRIST. WE ARE AN EXCELLENT ACADEMIC INSTITUTION WITH AN OUTSTANDING CURRICULUM. WITH A COMPREHENSIVE SELECTION OF COURSES, INCLUDING ADVANCED PLACEMENT AND HONORS CLASSES, WE OFFER A HIGHLY COMPETITIVE ACADEMIC PROGRAM THAT ENCOURAGES THE DEVELOPMENT AND APPLICATION OF CHRISTIAN CHARACTER. WE STRIVE TO BE EXCELLENT STEWARDS OF THE RESOURCES THAT GOD PROVIDES FOR OUR STUDENTS BY OFFERING NEED-BASED FINANCIAL AID. WESTMINSTER DOES NOT OFFER ANY ACADEMIC, FINE ARTS, OR ATHLETIC SCHOLARSHIPS. OUR FINANCIAL AID PROGRAM IS INTENDED TO HELP CLOSE THE GAP BETWEEN THE AMOUNT A FAMILY CAN AFFORD AND THE COST OF A WESTMINSTER EDUCATION. WE EXPECT EVERY FAMILY TO CONTRIBUTE SOME PORTION OF THEIR STUDENT'S TUITION AND ADDITIONAL SCHOOL EXPENSES.WE TAKE MANY FACTORS INTO CONSIDERATION WHEN DETERMINING A FAMILY'S ABILITY TO PAY TUITION, INCLUDING INCOME, ASSETS, GENERAL LIVING AND MEDICAL EXPENSES, FINANCIAL OBLIGATIONS, NUMBER OF DEPENDENTS, AND AGES OF PARENTS. 11760651 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 107 0 1 344 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 X X TODD FULLER DIRECTOR OF FINANCE & OP 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 JOHN HIBBLER BOARD MEMBER 3.00 X 0 0 0 RICH BROYLES BOARD MEMBER 3.00 X 0 0 0 SCOTT HIGHMARK BOARD MEMBER 3.00 X 0 0 0 ANTHONY LLOYD TREASURER 3.00 X X 0 0 0 RON MOSER SECRETARY 3.00 X 0 0 0 OWEN TARANTINO BOARD MEMBER 3.00 X 0 0 0 ELY BRITTON BOARD MEMBER 3.00 X 0 0 0 STEVE RASCHE BOARD MEMBER 3.00 X 0 0 0 RANDY CROSS PRESIDENT 3.00 X X 0 0 0 CURTIS FRANCOIS VICE PRESIDENT 3.00 X X 0 0 0 STEVE FRENCH BOARD MEMBER 3.00 X 0 0 0 BARTH HOLOHAN BOARD MEMBER 3.00 X 0 0 0 TONY KINNEY BOARD MEMBER 3.00 X 0 0 0 MATTHEW RING BOARD MEMBER 3.00 X 0 0 0 ANITA CHIMENTO BOARD MEMBER 3.00 X 0 0 0 JOHN HARTWIG BOARD MEMBER 3.00 X 0 0 0 TODD FULLER DIRECTOR OF FINANCE & OPERATIONS 40.00 X 130634 0 16598 BARRETT MOSBACKER HEAD OF SCHOOL 40.00 X 228087 0 15398 KENT KEHR DIRECTOR OF TECHNOLOGY 40.00 X 113622 0 11292 MICHELLE MILLIGAN DIRECTOR OF ADVANCEMENT 40.00 X 125107 0 8292 597450 0 51580 4 1 1 0 UNITED HEALTHCARE INSURANCE COMPANY 22561 NETWORK PLACE CHICAGO IL 60673 INSURANCE 992535 HOLLYBERRY BAKING COMPANY 10037 MANCHESTER RD ST LOUIS MO 63122 CAFETERIA PROVIDER 716086 TRANE US INC PO BOX 98167 CHICAGO IL 60693 BUILDING MAINTENANCE HVAC SYSTEM 139767 SELECTIVE INSURANCE CO OF AMERICA PO BOX 371468 PITTSBURGH PA 15250 INSURANCE 135333 4 1593474 72043 1593474 TUITION & FEES 900099 15383571 15383571 FOOD SERVICE 900099 58636 58636 15442207 87613 87613 109040 134831 -25791 -25791 -25791 518700 517576 1124 1124 1124 311752 189836 121916 121916 MISCELLANEOUS INCOME 900099 64482 64482 VENDING MACHINE 900099 12991 12991 77473 17298016 15641596 0 62946 441279 441279 245030 245030 9317834 6584138 2425077 308619 229475 177357 47138 4980 1158596 799631 334596 24369 707727 490886 195844 20997 13481 13481 28325 28325 23665 23665 535985 304086 190055 41844 360 360 725874 482706 221900 21268 73193 32238 39535 1420 76090 50198 25892 1276588 848931 390253 37404 1592959 1111764 441363 39832 197465 197465 TECHNOLOGY REPAIRS & MA 353808 353808 SUMMER SCHOOL EXPENSES 238378 238378 MISCELLANEOUS 160692 65486 95206 BAD DEBT EXPENSE 60000 60000 325321 221044 104277 17782125 11760651 5494489 526985 4768368 4735816 3305210 3036313 107367 104040 308266 247726 72248249 13286128 60483277 58962121 2390583 2537516 22825 38207 71385896 69661739 425507 266749 5957573 6083092 25043303 23784674 22825 38207 31449208 30172722 X 34312299 33975634 5074526 4963520 549863 549863 39936688 39489017 71385896 69661739 X -484109 36436 2 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2390583 1175 89880 2481638 2236967 -7207 160823 2390583 2017093 24602 195272 2236967 2001714 -2251 17630 2017093 1925581 -4157 80290 2001714 0.08300 0.22160 0.69540 0 0 15830834 15830834 53018504 10565154 42453350 20885 12143 8742 3378026 2708831 669195 58962121 457B PLAN LIABILITIES 38207 38207 X 17659119 36436 324667 361103 17298016 0 17298016 18106536 324665 324665 17781871 254 254 17782125 PART X, LINE 2: THE ACADEMY HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JULY 31, 2019 AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. THE ACADEMY MUST FILE TAX FORM 990 ON AN ANNUAL BASIS. BASED ON THE EVALUATION OF THE ACADEMY'S TAX POSITIONS FOR THE OPEN TAX YEARS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED AS OF JULY 31,2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 134,831. BOOKSTORE EXPENSES 189,836. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 134,831. BOOKSTORE EXPENSES 189,834. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON BAD DEBT OF PROMISES TO GIVE - TEMP RESTRICTED 254. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 WESTMINSTER ADVERTISES AND PUBLISHES A NON-DISCRIMINATORY POLICY IN A BROCHURE WHICH STATES THAT "THE FOLLOWING SCHOOLS ADMIT STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGINS TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THESE SCHOOLS. THEY DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF THEIR EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIPS AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. X X 0 1 0 0 0 0 0 0 0 BARRETT MOSBACKER HEAD OF SCHOOL 228087 0 0 0 0 0 2819 0 12579 0 243485 0 0 0 MICHELLE MILLIGAN DIRECTOR OF ADVANCEMENT 125107 0 0 0 0 0 3718 0 4574 0 133399 0 0 0 PART I, LINE 4B THE HEAD OF SCHOOL, BARRETT MOSBACKER, PARTICIPATED IN A NON-QUALIFIED 457(B) RETIREMENT PLAN. THE ACADEMY CONTRIBUTED $13,530 TO THE PLAN DURING THE CURRENT YEAR. THE FAIR MARKET VALUE OF THE ASSETS IN THE PLAN TOTAL $38,207. NOT DISCLOSED UNDER FAMILY EDUCATIO NOT DISCLOSED UNDER FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT 5000 NEED BASED FINANCIAL AID JOEL MONTGOMERY FORMER BOARD MEMBER OF WCA & PARTIAL OWNER OF MONTGOMERY BANK 1242825 WESTMINSTER CHRISTIAN ACADEMY PAID INTEREST ON THE LOAN FROM MONTGOMERY BANK 0 X 6 72043 SELLING PRICE 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE ACADEMY HAS MEMBERS THAT CONSIST OF INDIVIDUALS WHO EITHER HAVE CHILDREN ENROLLED IN WESTMINSTER CHRISTIAN ACADEMY, OR WHO MAKE ANNUAL CONTRIBUTIONS TO THE ACADEMY IN AN AMOUNT NOT LESS THAN THE ANNUAL DUES AS DETERMINED, FROM TIME TO TIME, BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A EACH ACTIVE MEMBER OF THE ASSOCIATION IS ENTITLED TO ONE VOTE IN EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B THE ASSOCIATION HOLDS TWO STATED MEETINGS EACH YEAR, ONE IN NOVEMBER AND THE OTHER IN MARCH. AT THE NOVEMBER MEETING, ACADEMIC, FINANCIAL, AND OTHER APPROPRIATE REPORTS AND MATTERS ARE PRESENTED AND ACTED UPON. AT THE MARCH MEETING, IN ADDITION TO ACADEMIC, FINANCIAL, AND OTHER APPROPRIATE REPORTS AND MATTERS, THE ANNUAL ELECTION OF BOARD MEMBERS TAKES PLACE. SPECIAL MEETINGS MAY ALSO BE CALLED BY THE BOARD OF DIRECTORS OR BY ONE-FOURTH OF THE ACTIVE MEMBERS ENTITLED TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD'S EXECUTIVE COMMITTEE WILL REVIEW AND SIGN-OFF ON THE TAX RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS, BOARD COMMITTEE MEMBERS AND PRINCIPAL ADMINISTRATORS ARE REQUIRED TO ANNUALLY SIGN A STATEMENT THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ IT, UNDERSTANDS IT AND AGREES TO COMPLY. IF THE FINANCE DIRECTOR NOTICES A PAYMENT TO A RELATED PARTY, HE NOTIFIES THE BOARD'S EXECUTIVE COMMITTEE WHO THEN REVIEWS THE TRANSACTION FOR APPROPRIATENESS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD EXECUTIVE COMMITTEE REVIEWS BENCHMARKING DATA BEFORE SETTING THE COMPENSATION FOR THE HEAD OF THE SCHOOL AND THE DIRECTOR OF FINANCE. THIS REBUTTABLE PRESUMPTION DOCUMENTATION IS KEPT ON FILE AT THE SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE IN THE SCHOOL'S BUSINESS OFFICE. THE BYLAWS ARE AVAILABLE UPON REQUEST. ANY REQUEST TO REVIEW THE CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS WOULD BE EVALUATED FOR APPROPRIATENESS BY THE ADMINISTRATION. THE BYLAWS ARE ALSO AVAILABLE ON THE SCHOOL'S WEBSITE. THE ARTICLES OF INCORPORATION ARE AVAILABLE ON THE MISSOURI SECRETARY OF STATE WEBSITE. FORM 990, PART XI, LINE 9: ROUNDING 2. FORM 990, PAGE 12, PART XII, LINE 2C: THE AUDIT COMMITTEE REVIEWS THE AUDIT REPORT WITH THE INDEPENDENT ACCOUNTANT EACH YEAR. THE AUDIT COMMITTEE IS RESPONSIBLE FOR REVIEWING THE PERFORMANCE OF THE AUDITORS AND RECOMMENDING TO THE BOARD THE APPOINTMENT OR DISCHARGE OF THE AUDITORS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.