2014-02-04T10:07:23-06:00 2013-07-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2012-08-01 510158994 WESTMINSTER CHRISTIAN ACADEMY WEST 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 TODD FULLER 3149972900 2014-01-31 1 JOAN B HUMES P00943331 3149254300 2012 2015-11-30 17:44:51Z MICHAEL STANFILL 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 15482232 0 X WWW.WCASTL.ORG X 1975 MO CHRISTIAN EDUCATION OF STUDENTS IN GRADES 7-12. 17 17 307 250 0 0 2417711 1739688 10555750 11557818 -19905 -58548 -133925 -208710 12819631 13030248 0 0 0 0 9432835 10073506 0 0 775266 5601266 5785941 15034101 15859447 -2214470 -2829199 84591308 81276110 40314358 39778343 44276950 41497767 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 10046911 11641902 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. 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. 10046911 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 0 1 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 12 0 1 307 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 X X TODD FULLER FINANCE DIRECTOR 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 MICHAEL STANFILL 3.00 X X 0 0 0 JEFFREY G ALLDREDGE 3.00 X 0 0 0 JOSEPH GRUNEISEN 3.00 X 0 0 0 ROBERT JOHNSON 3.00 X X 0 0 0 CHRISTOPHER M KEHR 3.00 X X 0 0 0 STEVEN LINTON 3.00 X 0 0 0 MICHAEL OTTSEN 3.00 X X 0 0 0 MICHAEL H KOBY 3.00 X 0 0 0 BRET MEHLHOUSE 3.00 X 0 0 0 JEFFREY X CLAY 3.00 X 0 0 0 ROBERT E MARK 3.00 X 0 0 0 REV JEFFREY MEYERS 3.00 X 0 0 0 JOEL A MONTGOMERY 3.00 X 0 0 0 THOMAS DRURY 3.00 X 0 0 0 PETER HARRE 3.00 X 0 0 0 PETER ZANDSTRA 3.00 X 0 0 0 ROBERT F WILKINSON 3.00 X 0 0 0 JAMES C MARSH JR 40.00 X 204253 0 18369 TODD FULLER 40.00 X 107806 0 17800 JAMES S SEFRIT 40.00 X 118165 0 6300 430224 0 42469 3 0 1 0 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 2 92607 1647081 86458 1739688 TUITION & FEES 900099 11529254 11529254 FOOD SERVICE 900099 28564 28564 11557818 55900 55900 157830 485756 -327926 -327926 -327926 1306414 375106 1255288 540680 51126 -165574 -114448 -114448 81423 92607 46291 35132 35132 181411 123969 57442 57442 MISCELLANEOUS INCOME 900099 14684 14684 VENDING MACHINE 900099 11958 11958 26642 13030248 11641902 0 -351342 313875 313875 7747459 5689076 1604591 453792 432990 290161 129934 12895 989285 717916 215612 55757 589897 422942 133145 33810 30399 30399 112485 112485 48603 28169 20434 733812 482181 148653 102978 99529 99529 59703 44822 14881 156166 60566 95600 1910899 1910899 1767594 1677864 89730 133535 133535 SUMMER SCHOOL EXPENSES 178219 178219 TECHNOLOGY REPAIRS & MA 131167 131167 MISCELLANEOUS 56359 35176 21183 YEARBOOK & PHOTO EXPENS 56047 56047 311424 161245 150179 15859447 10046911 5037270 775266 4303485 6909563 8130025 4151832 129049 82504 1000 175400 521683 447339 71609127 3829952 69933652 67779175 1572414 1730297 84591308 81276110 508758 667887 4805600 5246263 35000000 33864193 40314358 39778343 X 34555082 35676268 9143590 5293186 578278 528313 44276950 41497767 84591308 81276110 X -2829199 50017 -1 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1572414 21685 207847 71650 1730296 1929920 -383509 26003 1572414 1768871 15050 145999 1929920 1592105 20968 158684 2886 1768871 1743946 146 -151987 1592105 0.07890 0.61570 0.30530 0 0 70000 15830834 15900834 52694572 2632832 50061740 4114 4114 3009607 1197120 1812487 67779175 X 13566021 50017 485756 535773 13030248 0 13030248 16345203 485756 485756 15859447 0 15859447 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 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." GOLF TOURNAMENT 174030 92607 81423 33082 13209 174030 92607 81423 33082 13209 46291 35132 X X 0 0 0 0 0 0 0 0 0 JAMES C MARSH JR 194533 0 0 0 9720 0 9791 0 8578 0 222622 0 0 0 JAMES CLARK TECHNOLOGY LOAN X 1200 400 0 0 1 THOMAS STONER MOVING EXPENSES X 175000 175000 0 0 1 175400 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 JOEL MONTGOMERY BOARD MEMBER OF WCA & PARTIAL OWNER OF MONTGOERMY BANK 1895309 WESTMINSTER CHRISTIAN ACADEMY PAID INTEREST ON A LOAN FROM MONTGOMERY BANK 0 X 12 86458 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 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ROUNDING -1. 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.