WESTMINSTER CHRISTIAN ACADEMY ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WESTMINSTER CHRISTIAN ACADEMY ASSOCIATION (EIN 51-0158994)
- Tax period
- 2012-08-01 to 2013-07-31
- Filed
- 2014-02-04
- IRS object ID
- 201400359349300415
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-04T10:07:23-06:00 | Timestamp |
| Tax Period End Date | 2013-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 WASHINGTON AVENUE SUITE 1800 | AddressLine1 |
| City | ST LOUIS | City |
| State | MO | State |
| ZIP Code | 63101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510158994 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMINSTER CHRISTIAN ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WEST | NameControl |
| Phone | 3149972900 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MARYVILLE CENTRE DRIVE | AddressLine1 |
| City | TOWN COUNTRY | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TODD FULLER | Name |
| Title | DIRECTOR OF FINANCE | Title |
| Phone | 3149972900 | Phone |
| Date Signed | 2014-01-31 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOAN B HUMES | Name |
| PTIN | P00943331 | PTIN |
| Phone | 3149254300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL STANFILL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MARYVILLE CENTRE DRIVE | AddressLine1 |
| City | TOWN COUNTRY | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 15482232 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WCASTL.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1975 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | CHRISTIAN EDUCATION OF STUDENTS IN GRADES 7-12. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 307 | TotalNbrEmployees |
| Total Nbr Volunteers | 250 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2417711 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1739688 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 10555750 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 11557818 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -19905 | InvestmentIncomePriorYear |
| Investment Income Current Year | -58548 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -133925 | OtherRevenuePriorYear |
| Other Revenue Current Year | -208710 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12819631 | TotalRevenuePriorYear |
| Total Revenue Current Year | 13030248 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9432835 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10073506 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 775266 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5601266 | OtherExpensePriorYear |
| Other Expenses Current Year | 5785941 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15034101 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15859447 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2214470 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2829199 | RevenuesLessExpensesCY |
| Total Assets BOY | 84591308 | TotalAssetsBOY |
| Total Assets EOY | 81276110 | TotalAssetsEOY |
| Total Liabilities BOY | 40314358 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 39778343 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 44276950 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 41497767 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 10046911 | Expense |
| Revenue | 11641902 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | WE STRIVE TO BE EXCELLENT STEWARDS OF THE RESOURCES THAT GOD PROVIDES FOR OUR STUDENTS BY OFFERING NEED-BASED FINANCIAL AID. 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 10046911 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 12 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 307 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TODD FULLER FINANCE DIRECTOR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3149972900 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MARYVILLE CENTRE DRIVE | AddressLine1 |
| City | TOWN COUNTRY | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| MICHAEL STANFILL | |||||||
| PRESIDENT | 3.00 | X | X | 0 | 0 | 0 | |
| JEFFREY G ALLDREDGE | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| JOSEPH GRUNEISEN | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| ROBERT JOHNSON | |||||||
| SECRETARY | 3.00 | X | X | 0 | 0 | 0 | |
| CHRISTOPHER M KEHR | |||||||
| VICE PRESIDENT | 3.00 | X | X | 0 | 0 | 0 | |
| STEVEN LINTON | |||||||
| PAST PRESIDENT | 3.00 | X | 0 | 0 | 0 | ||
| MICHAEL OTTSEN | |||||||
| TREASURER | 3.00 | X | X | 0 | 0 | 0 | |
| MICHAEL H KOBY | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| BRET MEHLHOUSE | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| JEFFREY X CLAY | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| ROBERT E MARK | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| REV JEFFREY MEYERS | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| JOEL A MONTGOMERY | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| THOMAS DRURY | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| PETER HARRE | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| PETER ZANDSTRA | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| ROBERT F WILKINSON | |||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | ||
| JAMES C MARSH JR | |||||||
| HEAD OF SCHOOL | 40.00 | X | 204253 | 0 | 18369 | ||
| TODD FULLER | |||||||
| DIRECTOR OF FINANCE | 40.00 | X | 107806 | 0 | 17800 | ||
| JAMES S SEFRIT | |||||||
| HEAD OF UPPER SCHOOL | 40.00 | 118165 | 0 | 6300 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 430224 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 42469 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| UNITED HEALTHCARE INSURANCE COMPANY | |||||
| 22561 NETWORK PLACE | CHICAGO | IL | 60673 | INSURANCE | 896755 |
| HOLLYBERRY BAKING COMPANY | |||||
| 284 EAST AVENUE | WEBSTER GROVES | MO | 63119 | CAFETERIA PROVIDER | 304328 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 92607 | FundraisingEvents |
| All Other Contributions | 1647081 | AllOtherContributions |
| Noncash Contributions | 86458 | NoncashContributions |
| Total Contributions | 1739688 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 900099 | 11529254 | 11529254 |
| FOOD SERVICE | 900099 | 28564 | 28564 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 11557818 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 55900 | TotalRevenueColumn |
| Exclusion | $55,900 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 157830 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 485756 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -327926 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -327926 | TotalRevenueColumn |
| Exclusion | -$327,926 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1306414 | Securities |
| Other | 375106 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1255288 | Securities |
| Other | 540680 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 51126 | Securities |
| Other | -165574 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -114448 | TotalRevenueColumn |
| Exclusion | -$114,448 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 81423 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 92607 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 46291 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35132 | TotalRevenueColumn |
| Exclusion | $35,132 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 181411 | GrossSalesOfInventory |
| Cost Of Goods Sold | 123969 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 57442 | TotalRevenueColumn |
| Related Or Exempt Function Income | 57442 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | 14684 | 14684 |
| VENDING MACHINE | 900099 | 11958 | 11958 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 26642 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13030248 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11641902 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$351,342 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 313875 | Total |
| Management And General | 313875 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7747459 | Total |
| Program Services | 5689076 | ProgramServices |
| Management And General | 1604591 | ManagementAndGeneral |
| Fundraising | 453792 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 432990 | Total |
| Program Services | 290161 | ProgramServices |
| Management And General | 129934 | ManagementAndGeneral |
| Fundraising | 12895 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 989285 | Total |
| Program Services | 717916 | ProgramServices |
| Management And General | 215612 | ManagementAndGeneral |
| Fundraising | 55757 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 589897 | Total |
| Program Services | 422942 | ProgramServices |
| Management And General | 133145 | ManagementAndGeneral |
| Fundraising | 33810 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30399 | Total |
| Management And General | 30399 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112485 | Total |
| Management And General | 112485 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48603 | Total |
| Management And General | 28169 | ManagementAndGeneral |
| Fundraising | 20434 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 733812 | Total |
| Program Services | 482181 | ProgramServices |
| Management And General | 148653 | ManagementAndGeneral |
| Fundraising | 102978 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99529 | Total |
| Program Services | 99529 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59703 | Total |
| Program Services | 44822 | ProgramServices |
| Management And General | 14881 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156166 | Total |
| Program Services | 60566 | ProgramServices |
| Fundraising | 95600 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1910899 | Total |
| Management And General | 1910899 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1767594 | Total |
| Program Services | 1677864 | ProgramServices |
| Management And General | 89730 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133535 | Total |
| Management And General | 133535 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SUMMER SCHOOL EXPENSES | 178219 | 178219 | |
| TECHNOLOGY REPAIRS & MA | 131167 | 131167 | |
| MISCELLANEOUS | 56359 | 35176 | 21183 |
| YEARBOOK & PHOTO EXPENS | 56047 | 56047 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 311424 | Total |
| Program Services | 161245 | ProgramServices |
| Management And General | 150179 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15859447 | Total |
| Program Services | 10046911 | ProgramServices |
| Management And General | 5037270 | ManagementAndGeneral |
| Fundraising | 775266 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4303485 | BOY |
| EOY | 6909563 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8130025 | BOY |
| EOY | 4151832 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 129049 | BOY |
| EOY | 82504 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1000 | BOY |
| EOY | 175400 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 521683 | BOY |
| EOY | 447339 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 71609127 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3829952 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69933652 | BOY |
| EOY | 67779175 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1572414 | BOY |
| EOY | 1730297 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84591308 | BOY |
| EOY | 81276110 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 508758 | BOY |
| EOY | 667887 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4805600 | BOY |
| EOY | 5246263 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35000000 | BOY |
| EOY | 33864193 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40314358 | BOY |
| EOY | 39778343 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34555082 | BOY |
| EOY | 35676268 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9143590 | BOY |
| EOY | 5293186 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 578278 | BOY |
| EOY | 528313 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44276950 | BOY |
| EOY | 41497767 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84591308 | BOY |
| EOY | 81276110 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -2829199 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 50017 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -1 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1572414 | BeginningOfYearBalance |
| Contributions | 21685 | Contributions |
| Investment Earnings Or Losses | 207847 | InvestmentEarningsOrLosses |
| Other Expenditures | 71650 | OtherExpenditures |
| End Of Year Balance | 1730296 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1929920 | BeginningOfYearBalance |
| Contributions | -383509 | Contributions |
| Investment Earnings Or Losses | 26003 | InvestmentEarningsOrLosses |
| End Of Year Balance | 1572414 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1768871 | BeginningOfYearBalance |
| Contributions | 15050 | Contributions |
| Investment Earnings Or Losses | 145999 | InvestmentEarningsOrLosses |
| End Of Year Balance | 1929920 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1592105 | BeginningOfYearBalance |
| Contributions | 20968 | Contributions |
| Investment Earnings Or Losses | 158684 | InvestmentEarningsOrLosses |
| Administrative Expenses | 2886 | AdministrativeExpenses |
| End Of Year Balance | 1768871 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1743946 | BeginningOfYearBalance |
| Contributions | 146 | Contributions |
| Investment Earnings Or Losses | -151987 | InvestmentEarningsOrLosses |
| End Of Year Balance | 1592105 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.07890 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.61570 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.30530 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 70000 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 15830834 | OtherCostOrOtherBasis |
| Book Value | 15900834 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 52694572 | OtherCostOrOtherBasis |
| Depreciation | 2632832 | Depreciation |
| Book Value | 50061740 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4114 | OtherCostOrOtherBasis |
| Book Value | 4114 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3009607 | OtherCostOrOtherBasis |
| Depreciation | 1197120 | Depreciation |
| Book Value | 1812487 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 67779175 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 13566021 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 50017 | NetUnrealizedGainsInvestments |
| Other Revenues | 485756 | OtherRevenues |
| Revenue Not Rptd F990 | 535773 | RevenueNotRptdF990 |
| Revenue Subtotal | 13030248 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 13030248 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 16345203 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 485756 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 485756 | ExpensesNotRptdF990 |
| Expenses Subtotal | 15859447 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15859447 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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, 2013 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 OF 2009-2011, 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, 2013. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 485,756. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 485,756. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | WESTMINSTER ADVERTISES AND PUBLISHES A NON-DISCRIMINATORY POLICY IN A BROCHURE WHICH STATES THAT "THE APPROVAL OF THE STUDENT BY THE ENROLLMENT COMMITTEE IS GIVEN WITHOUT REGARD TO RACE OR NATIONAL ORIGIN." | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF TOURNAMENT | NameOfEvent1 |
| Gross Receipts Event1 | 174030 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 92607 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 81423 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 33082 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 13209 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 174030 | GrossReceiptsTotal |
| Charitable Contributions Total | 92607 | CharitableContributionsTotal |
| Gross Revenue Total Events | 81423 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 33082 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 13209 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 46291 | DirectExpenseSummaryEvents |
| Net Income Summary | 35132 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES C MARSH JR | NamePerson |
| Title | HEAD OF SCHOOL | Title |
| Base Compensation Filing Org | 194533 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 9720 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 9791 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 8578 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 222622 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Loan Table LoanTable (2 entries)
| Purpose Of LoanPurposeOfLoan | Loan From OrganizationLoanFromOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|---|
| JAMES CLARK | ||||||
| TECHNOLOGY LOAN | X | $1,200 | 400 | 0 | 0 | 1 |
| THOMAS STONER | ||||||
| MOVING EXPENSES | X | $175,000 | 175000 | 0 | 0 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 175400 | TotalBalanceDue |
Form990 Schedule L Part III Form990ScheduleLPartIII (2 entries)
| Name Of Interested PersonNameOfInterestedPerson | Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant | Type Of AssistanceTypeOfAssistance |
|---|---|---|---|
| NOT DISCLOSED UNDER FAMILY EDUCATIO | NOT DISCLOSED UNDER FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT | 4300 | NEED BASED FINANCIAL AID |
| NOT DISCLOSED UNDER FAMILY EDUCATIO | NOT DISCLOSED UNDER FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT | 3300 | NEED BASED FINANCIAL AID |
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOEL MONTGOMERY | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD MEMBER OF WCA & PARTIAL OWNER OF MONTGOERMY BANK | Relationship |
| Amount Of Transaction | 1895309 | AmountOfTransaction |
| Description Of Transaction | WESTMINSTER CHRISTIAN ACADEMY PAID INTEREST ON A LOAN FROM MONTGOMERY BANK | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 12 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 86458 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | SELLING PRICE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 11 | 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 -1. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 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. |