2017-02-23T15:13:02-05:00 2016-06-30 204989621 VERDEJA DE ARMAS & TRUJILLO LLP 255 ALHAMBRA CIR STE 560 CORAL GABLES FL 331347417 990 2015-07-01 596057154 WESTMINSTER CHRISTIAN PRIVATE SCHOOL INC WEST 3052332030 6855 SW 152ND STREET MIAMI FL 33157 ROBERT LUNDGREN CFO 3052332030 2017-02-23 true OCTAVIO A VERDEJA P00640853 3054463177 2017-02-23 2015 2021-01-29 14:40:06Z ROBERT LUNDGREN 6855 SW 152ND ST MIAMI FL 33157 24615215 false X WWW.WCSMIAMI.ORG X 1961 FL TO PROVIDE CHRISTIAN EDUCATION. 15 15 239 20 0 235723 1028979 20242874 22485578 60584 53652 932672 922435 21471853 24490644 2589419 2916533 0 11154135 11928345 0 539129 6369085 7257621 20112639 22102499 1359214 2388145 36384303 40556639 22789320 25637881 13594983 14918758 TO PROVIDE CHRISTIAN EDUCATION. false false 19295705 2916533 22485578 FULL TIME EDUCATIONAL INSTRUCTION TO CHILDREN IN GRADES PRE-K - 12. ANNUAL ENROLLMENT IS APPROXIMATELY 1,200 STUDENTS. 19295705 true true false false false false false false false true true false false false true true false true true false false false false false true false false false true true true false false false false false false false false false false false false false false false true true false false false true 90 0 true 239 true false false false false false false X 15 15 false false false false true true false true true false false false true true true true true true true false FL X ROBERT LUNDGREN 3052332030 6855 SW 152ND STREET MIAMI FL 33157 CHRISTINE B BROWN DIRECTOR 5.00 X 0 0 0 KYLE LANE VICE PRESIDE 5.00 X X 0 0 0 JORGE MENENDEZ TREASURER 5.00 X X 0 0 0 DANIEL ANDREA DIRECTOR 5.00 X 0 0 0 ERIC EIKENBERG DIRECTOR 5.00 X 0 0 0 JAMES ARMSTRONG DIRECTOR 5.00 X 0 0 0 RICHARD GASCHOTT DIRECTOR 5.00 X 0 0 0 GERMAN ESPITIA DIRECTOR 5.00 X 0 0 0 LELENIA VASALLO DIRECTOR 5.00 X 0 0 0 AGNES RAFFALSKI PRESIDENT 5.00 X X 0 0 0 LINDA POWELL DIRECTOR 5.00 X 0 0 0 VANESSA TURNER-FERNANDEZ DIRECTOR 5.00 X 0 0 0 BETTY MILLER SECRETARY 5.00 X X 0 0 0 JULIE PARKER DIRECTOR 5.00 X 0 0 0 DR ALEXANDER TRUJILLO DIRECTOR 5.00 X 0 0 0 PETER H CABRERA SUPERINTENDE 40.00 X 247082 0 29975 ROBERT LUNDGREN CFO 40.00 X 211088 0 25084 CALEB LOPEZ PRINCIPAL 40.00 X 105769 0 10577 JOHN MANOOGIAN PRINCIPAL 40.00 X 104600 0 10460 DAVID MEDDER PRINCIPAL 40.00 X 104600 0 10460 773139 86556 5 false true false SAGE DINING MEALS 975816 CSI PENSION PENSION 901484 COASTAL BUILDING MAINTENANCE MAINTENANCE 206670 SHARP TOP COVE HOTEL SERVICE 154788 TIAA CREF 403B 143788 7 1028979 1028979 TUITION AND FEES 21855580 21855580 STUDENT ACTIVITIES 629998 629998 22485578 108572 108572 54920 -54920 -54920 -54920 104446 69651 34795 BUS. SERVICE., CAFETERIA 887640 887640 887640 24490644 23318298 108572 2916533 2916533 808454 778480 26977 2997 8425029 7104144 1064421 256464 901484 769597 106555 25332 1148298 980302 135729 32267 645080 550705 76248 18127 24010 20497 2838 675 890788 760466 105291 25031 8106 6920 958 228 110292 94157 13036 3099 410982 350855 48578 11549 265141 226351 31340 7450 58800 50198 6950 1652 344989 294517 40778 9694 1621369 1384163 191646 45560 270221 230688 31940 7593 COGS 834508 712419 98639 23450 EQUIPMENT 472594 403453 55861 13280 CLASS EXPENSES 428291 365632 50624 12035 OTHER EXPENSES 358381 306062 42245 10074 1159149 989566 137011 32572 22102499 19295705 2267665 539129 7927003 10869025 1508572 1541667 230047 586609 646115 743764 439565 493851 35194552 11450227 23144490 23744325 2488511 2577398 36384303 40556639 1883666 1716574 8720683 9446509 9524240 13609220 2475101 185630 865578 22789320 25637881 X 13244981 14280756 288000 350002 350002 13594983 14918758 36384303 40556639 2388145 -815507 -248863 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3997083 121982 4119065 3885332 111751 3997083 3447453 437879 3885332 3099415 348038 3447453 3043455 68434 -12474 3099415 0.91500 0.08500 false false 4152460 4152460 21668405 6550269 15118136 2456908 920964 1535944 2985352 1471208 1514144 3931427 2507786 1423641 23744325 FAIR VALUE OF INTEREST RATE SWAP 865578 865578 X 20828392 -815507 -2846745 -3662252 24490644 24490644 19255617 -2846882 -2846882 22102499 22102499 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 (B) (1) (A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509 (A) (2). THERE ARE NO RESERVES HELD FOR UNCERTAIN TAX POSITIONS AT JUNE 30, 2016 AND 2015, RESPECTIVELY. TAX YEARS THAT ARE OPEN UNDER THE STATUTE OF LIMITATIONS REMAIN SUBJECT TO EXAMINATION BY THE IRS. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2013. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES 69,651 FINANCIAL AID -2,916,533 CONTRIBUTION TO FOUNDATION 137 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 69,651 FINANCIAL AID -2,916,533 true true true true true true true false false false false false false false false false false true SCHEDULE E, 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. GOLF TOURNAMENT 34366 34366 22985 GALA 29601 29601 17872 2 40479 40479 28794 104446 104446 22985 46666 69651 34795 false FINANCIAL AID 298 2916533 FMV X X false false false false false false false false false PETER H CABRERA SUPERINTENDENT 247082 29975 277057 ROBERT LUNDGREN CFO 211088 25084 236172 A M-D COUNTY INDUSTRIAL DEVELOPMENT 591662816 2015-12-17 19000000 CONSTRUCTION & RENOVATION OF SCHOOL FACILITIES false false false A 13800000 240488 3859972 240488 2016 false false true true A false false false false false false true A false false false false true true COMPASS BANK 9.000000000000 false false false false false A false SCHEDULE K - ADDITIONAL INFORMATION M-D COUNTY INDUSTRIAL DEVELOPMENT PART II, LINE 3 - ONLY 13,800,000 OF THE 19,000,000 HAS BEEN FUNDED BY THE BANK PURCHASER OF THE BONDS. FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION IS PRIMARILY MADE UP OF PARENTS AND EMPLOYEES OF THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 7A IT IS THE RESPONSIBILITIES 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, PAGE 6, PART VI, LINE 11B THE PRINCIPAL OR OFFICER WILL EXAMINE THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE SCHOOL MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY WITH THE BOARD AND MANAGEMENT REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD USES COMPARABLE DATA TO DETERMINE COMPENSATION FOR THE SUPERINTENDENT. FORM 990, PAGE 6, PART VI, LINE 15B THE SUPERINTENDENT, BASES ON COMPARABLE DATA AND PERFORMANCE, DETERMINES THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 TO TIE IN TO PRIOR YEAR NET ASSETS -248,863 TOTAL -248,863 WESTMINSTER CHRISTIAN SCHOOL FDN 6855 SW 152 ST MIAMI FL 33157 161634715 FUND FL 501C 7 N/A false false false false false false false false false false false false false false false false false false false false