2014-02-03T08:40:31-06:00 2013-06-30 VERDEJA & DE ARMAS LLP 255 ALHAMBRA CIR STE 560 CORAL GABLES FL 331347417 990 2012-07-01 596057154 WESTMINSTER CHRISTIAN PRIVATE SCHOOL INC WEST 3052332030 6855 SW 152ND STREET MIAMI FL 33157 ROBERT LUNDGREN 3052332030 2014-01-09 true OCTAVIO A VERDEJA 3054463177 2014-02-03 2012 2015-11-30 17:44:51Z ROBERT LUNDGREN 6855 SW 152ND STREET MIAMI FL 33157 16337318 false X WWW.WCSMIAMI.ORG X 1961 FL TO PROVIDE CHRISTIAN EDUCATION. 14 14 216 20 0 1015820 317952 14586259 15123410 21262 67050 719356 781946 16342697 16290358 0 0 9497449 10021778 0 350074 5243376 5404986 14740825 15426764 1601872 863594 21339795 27533365 12014307 16756404 9325488 10776961 TO PROVIDE CHRISTIAN EDUCATION. false false 13153990 FULL TIME EDUCATIONAL INSTRUCTION TO CHILDREN IN GRADES PRE-K - 12. ANNUAL ENROLLMENT IS APPROXIMATELY 1,100 STUDENTS. 13153990 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 false true true false false false false false false false false false false false false false false false false true false false false true 122 0 true 216 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false false true true false true true false false false FL X ROBERT LUNDGREN 3052332030 6855 SW 152ND STREET MIAMI FL 33157 CHRISTINE B BROWN 1.00 X X 0 0 0 JOHN BABUN 1.00 X 0 0 0 JORGE MENENDEZ 1.00 X 0 0 0 DR MARIO GARCIA 1.00 X 0 0 0 TULIO QUIRANTES JR 1.00 X 0 0 0 JAMES ARMSTRONG 1.00 X 0 0 0 RICHARD GASCHOTT 1.00 X 0 0 0 PENNY LYN 1.00 X 0 0 0 CHRIS VASALLO 1.00 X X 0 0 0 AGNES RAFFALSKI 1.00 X 0 0 0 BRETT POWELL 1.00 X X 0 0 0 PAUL QUENTEL 1.00 X 0 0 0 JORGE SCOPAZZO 1.00 X 0 0 0 JACK WOODARD 1.00 X X 0 0 0 ROBERT LUNDGREN 40.00 X 151718 0 15584 PETER H CABRERA 40.00 X 72924 0 15292 224642 30876 1 false true false MCM CORPORATION CONSTRUCTION 3751780 SAGE DINING MEALS 762539 CSI PENSION PENSION 739614 AMERICAN EXPRESS SUPPLIES 365021 FPL ELECTRICITY 257897 21 317952 317952 TUITION AND FEES 14884404 14884404 STUDENT ACTIVITIES 239006 239006 15123410 67050 67050 130028 46960 83068 BUS. SERVICE., CAFETERIA 698878 698878 698878 16290358 15822288 67050 308766 277890 27789 3087 7492855 6743569 674357 74929 789980 710982 71098 7900 823034 740731 74073 8230 607143 546428 54643 6072 15060 13554 1355 151 631658 568492 56849 6317 41111 41111 525049 468240 38478 18331 344093 309684 30968 3441 192046 186971 5075 44557 44557 178948 178948 787033 708330 70833 7870 369871 332884 33288 3699 COGS 739003 739003 CLASS EXPENSES 324641 273743 50898 OTHER EXPENSES 257953 232157 23216 2580 REPAIRS & MAINTENANCE 202325 182093 18209 2023 751638 74682 522410 154546 15426764 13153990 1922700 350074 4230558 4197165 1188314 505743 597501 414276 870482 1049731 823023 763224 25493915 7832398 11718816 17661517 1911101 2941709 21339795 27533365 1423911 1417064 6232359 6382857 3966466 8890316 391571 66167 12014307 16756404 X 8116265 10426959 859221 350002 350002 9325488 10776961 21339795 27533365 863594 587879 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3099415 348038 3447453 3043455 68434 -12474 3099415 2615455 21079 428000 -21079 3043455 2471317 146981 -2843 2615455 0.88450 0.10150 0.01400 false false 219838 219838 13772943 4804076 8968867 8061310 572875 7488435 1129326 833662 295664 2310498 1621785 688713 17661517 FAIR VALUE OF INTEREST RATE SWAP 66167 66167 X LIABILITY UNDER FIN 48 FOOTNOTE 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, 2013 AND 2012, 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 2010. true true true true true true true false false false false false false false false false false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 PURSUANT TO REVPROC 7575 SECTION 403C SINCE THE SCHOOL CUSTOMARILY DRAWS ITS STUDENTS FROM LOCAL COMMUNITIES THE PUBLICITY REQUIREMENT IS SATISFIED BY INCLUDING A STATEMENT OF NONDISCRIMINATORY POLICY IN ALL ITS BROCHURES AND WEBSITE GALA 108697 108697 36890 GOLF TOURNAMENT 16725 16725 8527 125422 125422 45417 45417 80005 X X false false false false false false false false false ROBERT LUNDGREN 151718 15584 167302 A PUBLIC FINANCE AUTHORITY 273866124 2012-01-06 9975000 CONSTRUCTION & RENOVATION OF SCHOOL FACILITIES false false false A 2013 false false false true A false false false false false false false true A false false false false true true BBVA COMPASS 11.0 false false false false false A false ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSES 46,960 SPECIAL EVENT EXPENSES -46,960