2011-12-15T15:04:52-06:00 2011-07-31 CLIFTON GUNDERSON LLP 8112 MARYLAND AVE SUITE 400 ST LOUIS MO 63105 990 2010-08-01 510158994 WESTMINSTER CHRISTIAN ACADEMY WEST 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 TODD FULLER 3149972900 2011-12-08 1 JULIEANNE BEASLEY 3149666622 2010 2016-02-24 21:20:13Z X STEVEN A LINTON 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 17009347 0 X WWW.WCASTL.ORG X 1975 MO CHRISTIAN EDUCATION OF STUDENTS IN GRADES 7-12. 17 17 234 250 0 0 6447739 6493608 9144004 9289015 6398262 65807 -86340 -70265 21903665 15778165 0 0 0 0 8571975 8802905 21600 18540 616561 4200876 2064653 12794451 10886098 9109214 4892067 49332881 88177020 6090220 39925310 43242661 48251710 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 7599111 9310258 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 MOVED INTO OUR NEW CAMPUS IN TOWN AND COUNTRY IN AUGUST 2011 AND LOOK FORWARD TO HOW GOD WILL USE HIS BEAUTIFUL FACILITY TO DO HIS WORK IN THE LIVES OF OUR CURRENT AND FUTURE STUDENTS. WE STRIVE TO BE EXCELLENT STEWARDS OF THE RESOURCES THAT GOD PROVIDES FOR OUR STUDENTS BY OFFERING NEED-BASED FINANCIAL AID. WESTMINSTER DOES NOT OFFER ANY ACADEMIC, FINE ARTS, OR ATHLETIC SCHOLARSHIPS. 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. FINANCIAL AID AWARDS RESULTED IN A $1,319,532 DECREASE IN TUITION REVENUES FOR THE FISCAL YEAR.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. 7599111 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 7 0 1 234 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 STEVEN LINTON 3.00 X X 0 0 0 JOHN MOORE 3.00 X 0 0 0 JOSEPH GRUNEISEN 3.00 X 0 0 0 ROBERT JOHNSON 3.00 X 0 0 0 CHRISTOPHER M KEHR 3.00 X X 0 0 0 MICHAEL STANFILL 3.00 X X 0 0 0 MICHAEL OTTSEN 3.00 X 0 0 0 GRANT HOEKZEMA 3.00 X 0 0 0 REED SUGG 3.00 X 0 0 0 RUSS BURNS 3.00 X X 0 0 0 STEVE HUNSICKER 3.00 X 0 0 0 JONATHAN BARLOW 3.00 X 0 0 0 BRET MEHLHOUSE 3.00 X 0 0 0 JEFFREY X CLAY 3.00 X 0 0 0 WILLIAM HUGHES 3.00 X 0 0 0 ROBERT F WILKINSON 3.00 X 0 0 0 REV JEFFREY MEYERS 3.00 X 0 0 0 JAMES C MARSH JR 40.00 X X 188288 0 17859 TODD FULLER 40.00 X 99619 0 16799 JAMES S SEFRIT 40.00 X 110271 0 5977 JAMES CLARK 40.00 X 112596 0 11567 510774 0 52202 3 0 1 0 BRINKMANN CONSTRUCTORS 16650 CHESTERFIELD GROVE RD SUITE CHESTERFIELD MO 63005 CONSTRUCTION 13113255 UNITED HEALTHCARE INSURANCE COMPANY 22561 NETWORK PLACE CHICAGO IL 60673 INSURANCE 920608 ZWICK AND GANDT ARCHITECTURE INC 9109 WATSON ROAD SUITE 110 ST LOUIS MO 63126 ARCHITECTURE SERVICES 293420 ADVANCED ENVIRONMENTAL SERVICES INC PO BOX 1476 BALLWIN MO 63022 ASBESTOS ABATEMENT 110321 4 110060 6383548 1109146 6493608 TUITION & FEES 900099 9266900 9266900 FOOD SERVICE 900099 22115 22115 9289015 47996 47996 44781 141687 -96906 -96906 -96906 900890 3770 886849 14041 3770 17811 17811 53001 110060 47603 5398 5398 171741 155043 16698 16698 MISCELLANEOUS INCOME 900099 4545 4545 4545 15778165 9310258 0 -25701 290954 290954 6724478 4914583 1425664 384231 261232 176863 80690 3679 1052184 762470 226501 63213 474057 329775 117018 27264 28216 28216 18540 18540 11787 11787 43933 43933 304590 186982 97298 20310 496438 496438 59087 45926 13161 134228 34904 99324 8510 8510 259686 253480 6206 94772 94772 SUMMER SCHOOL EXPENSES 110967 110967 BAD DEBT EXPENSE 81100 81100 TECHNOLOGY REPAIRS & MA 65011 65011 PRINTING & PUBLICATIONS 64123 64123 YEARBOOK & PHOTO EXPENS 51010 51010 251195 170702 80493 10886098 7599111 2670426 616561 9892083 4897633 10134121 10875786 48687 87234 1100 206877 536654 71214622 982609 27650776 70232013 1400337 1546600 49332881 88177020 2250412 5536050 3809589 4183766 30219 30205494 6090220 39925310 X 39205506 39619554 3107092 7672068 930063 960088 43242661 48251710 49332881 88177020 X 4892067 116982 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1768871 15050 145999 1929920 1592105 20968 158684 2886 1768871 1743946 146 -151987 1592105 0.18050 0.49750 0.32200 0 0 1960000 15830834 17790834 3034833 982609 2052224 50388955 50388955 70232013 15778165 10886098 4892067 116982 116982 5009049 16036834 116982 141687 258669 15778165 0 15778165 11027785 141687 141687 10886098 0 10886098 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011 AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. ANY INTEREST AND PENALTIES ASSOCIATED WITH A TAX POSITION WOULD BE CLASSIFIED AS CURRENT IN THE FINANCIAL STATEMENTS, OF WHICH THERE ARE NONE. 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 2007-2009, 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, 2011. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 141,687. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 141,687. 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." X X X X X X 1 HOLLY KING 1696 LEGEND LANE COURT ST LOUIS MO 63146 GRANT PROPOSALS 0 0 18540 0 18540 MO GOLF TOURNAMENT 163061 110060 53001 2040 39500 6063 163061 110060 53001 2040 39500 6063 47603 5398 X X 0 0 0 0 0 0 0 0 0 JAMES C MARSH JR 180930 0 0 0 7358 0 9190 0 8669 0 206147 0 0 0 JAMES CLARK TECHNOLOGY LOAN X 1200 1100 0 0 1 1100 NOT DISCLOSED UNDER FAMILY EDUCATIO NOT DISCLOSED UNDER FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT 9700 NEED BASED FINANCIAL AID NOT DISCLOSED UNDER FAMILY EDUCATIO NOT DISCLOSED UNDER FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT 6400 NEED BASED FINANCIAL AID NOT DISCLOSED UNDER FAMILY EDUCATIO NOT DISCLOSED UNDER FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT 3350 NEED BASED FINANCIAL AID X 13 1109146 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 5: NET UNREALIZED GAINS ON INVESTMENTS: 116,982. 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. SCHEDULE G, PART I, LINE 2A: HOLLY KING IS PAID $1,800 MONTHLY REGARDLESS OF WHAT IS RAISED AS A RESULT OF FUNDRAISING ACTIVITIES. SHE DOES NOT HAVE CUSTODY OF CONTRIBUTIONS. NO RECEIPTS WERE RAISED BY HER FUNDRAISING EFFORTS. HOLLY KING IS CONSIDERED AN INDEPENDENT CONTRACTOR AND RECEIVES A 1099 FOR HER SERVICES. HOLLY'S AGREEMENT WAS TERMINATED IN APRIL 2011.