2020-02-28T11:26:42-06:00 2019-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DR STE 700 MEMPHIS TN 381201471 990 2018-07-01 621622756 WESTMINSTER ACADEMY WEST 9013809192 2520 RIDGEWAY ROAD MEMPHIS TN 38119 RALPH JANIKOWSKY HEADMASTER 9013809192 2020-02-27 1 KAREN GONDAN P00790519 9017612110 2020-02-27 216.37.73.250 2020-02-27 14:58:41 CS P BE45F686A955E50EEFF5458B98E198402D9A04C2 BC953046BB05965B57EB262076F73889240A3E94 2018 2020-09-22 18:59:49Z RALPH JANIKOWSKY 2520 RIDGEWAY ROAD MEMPHIS TN 38119 4850413 0 X WWW.WAMEMPHIS.COM X 1996 TN PROVIDE CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12 9 9 121 95 0 0 225862 249901 4187222 4529199 28530 28775 29694 29729 4471308 4837604 722285 819449 0 0 2471710 2762026 0 0 128876 1093416 1222275 4287411 4803750 183897 33854 4582383 5558880 3375650 4318293 1206733 1240587 THE SCHOOL PROVIDES CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNOR KINDERGARTEN THROUGH TWELVE. 0 0 3853968 819449 4529576 PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12. 3853968 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 29 0 1 121 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 TN X X GINA HALL 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 DAN FLETCHER DIRECTOR 2.00 X 0 0 0 HOLLIS HALFORD DIRECTOR 2.00 X 0 0 0 TIM KEITH 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 CONNER WALKER DIRECTOR 2.00 X 0 0 0 BRYN WILSON DIRECTOR 2.00 X 0 0 0 GEORGE WILSON DIRECTOR 2.00 X 0 0 0 GINA HALL CONTROLLER 40.00 X 43878 0 0 RALPH JANIKOWSKY HEADMASTER 40.00 X 127360 0 0 171238 0 0 1 0 0 0 RIDGEWAY BAPTIST CHURCH 2500 RIDGEWAY ROAD MEMPHIS TN 38119 RENT 278777 AETNA 5350 POPLAR AVENUE MEMPHIS TN 38119 HEALTH INSURANCE 167668 TIAA 1790 KIRBY PKWY MEMPHIS TN 38120 WEALTH MANAGEMENT 128434 3 249901 249901 PROG.SERV.REVENUE-RELA 611600 4529199 4529199 4529199 28775 28775 42161 12809 29352 29352 MISC. REVENUE-RELATED- 611600 377 377 377 4837604 4529576 0 58127 819449 819449 175078 32745 122686 19647 2166387 1750302 357782 58303 59209 42456 14414 2339 186440 141134 38982 6324 174912 132407 36572 5933 4232 4232 9800 9800 26660 26660 41903 13828 27656 419 263400 250230 10536 2634 27008 27008 29371 27902 1175 294 19383 18414 775 194 OTHER EXPENSES 238592 238592 OTHER EXPENSES 140506 140506 MISCELLANEOUS EXPENSE 101750 101750 ATHLETIC EXPENSE 93946 93946 225724 163805 29130 32789 4803750 3853968 820906 128876 1108793 1246095 2703275 3381110 91335 114781 590859 258534 197317 332325 481663 484569 4582383 5558880 165924 246673 3209726 4071620 3375650 4318293 X 885433 993323 136238 54030 185062 193234 1206733 1240587 4582383 5558880 33854 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185624 7675 10504 10007 193796 178301 8163 11119 11959 185624 173893 3306 1102 176097 161035 6950 6938 1030 173893 190510 5084 34559 161035 0.00290 0.99170 0.00540 0 0 590859 258534 332325 332325 X 4030963 0 4030963 806641 806641 4837604 3997109 12808 12808 3984301 819449 819449 4803750 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, 2015, 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, 2019 AND 2018. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -12,808. TUITION ASSISTANCE AND REMISSION 819,449. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED IN INCOME 12,808. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 819,449. 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 35554 35554 1206 5083 2345 4175 6607 6607 42161 42161 1206 5083 2345 4175 12809 29352 1 TUITION ASSIST AND REMISSION 819449 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 A, LINE 2 HUSBAND WIFE BOARD MEMBERS 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. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.