2024-04-23T09:38:18-05:00 2023-07-31 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2022-08-01 510158994 WESTMINSTER CHRISTIAN ACADEMY WEST 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 TODD FULLER DIRECTOR OF FINANCE & OP 3149972900 2024-04-23 1 TODD FULLER 888008888 0 JEFF PARKER P00970069 6182331200 2024-04-23 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MATTHEW RING 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 18347269 0 X WWW.WCASTL.ORG X 1975 MO CHRISTIAN EDUCATION OF STUDENTS IN GRADES 7-12. 13 13 363 600 0 0 5284009 2071187 14560459 15173570 84038 232320 204935 303689 20133441 17780766 0 0 0 0 12405368 13361804 77800 42963 969093 5310771 5597949 17793939 19002716 2339502 -1221950 72930151 70325522 25671423 24227583 47258728 46097939 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 11290072 0 15433765 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. 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.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. 11290072 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 64 0 363 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X TODD FULLER DIRECTOR OF FINANCE & OP 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 MATTHEW RING PRESIDENT 3.00 X X 0 0 0 THOM AVERY VICE PRESIDENT 3.00 X X 0 0 0 ANITA CHIMENTO TREASURER 3.00 X X 0 0 0 JOHN HARTWIG SECRETARY 3.00 X X 0 0 0 ELY BRITTON BOARD MEMBER 3.00 X 0 0 0 CURTIS FRANCOIS BOARD MEMBER 3.00 X 0 0 0 STEVE FRENCH BOARD MEMBER (TERM END JAN 2023) 3.00 X 0 0 0 RHOADS HALL BOARD MEMBER 3.00 X 0 0 0 TIM HOLLEY BOARD MEMBER 3.00 X 0 0 0 BARTH HOLOHAN BOARD MEMBER 3.00 X 0 0 0 CHRIS MOELLENHOFF BOARD MEMBER 3.00 X 0 0 0 JOHN RANHEIM BOARD MEMBER 3.00 X 0 0 0 STEVE RASCHE BOARD MEMBER 3.00 X 0 0 0 STEFANIE RAVENHILL BOARD MEMBER 3.00 X 0 0 0 BARRETT MOSBACKER HEAD OF SCHOOL 40.00 X 298570 0 20909 TODD FULLER DIRECTOR OF FINANCE & OPERATIONS 40.00 X 150827 0 21700 KENT KEHR DIRECTOR OF TECHNOLOGY 40.00 X 115635 0 15306 JENNIFER SENGPIEL HEAD OF ADMISSIONS 40.00 X 112001 0 3344 JEREMY MARSH HEAD OF ADVANCEMENT 40.00 X 107837 0 1672 JAMES SNYDER ATHLETIC DIRECTOR 40.00 X 101037 0 20372 885907 0 83303 6 0 1 0 NOURISH FOOD SOLUTIONS 1457 THOMAS MASON PLACE BALLWIN MO 63011 FOOD SERVICE 692460 APPLE INC PO BOX 846095 DALLAS TX 75284 TECHNOLOGY SERVICES 215805 WFF FACILITY SERVICES LLC 211 JEFFERSON AVE ST LOUIS MO 63103 JANITORIAL SERVICES 140080 3 21796 2049391 316845 2071187 TUITION & FEES 611110 15146552 15146552 FOOD SERVICE 611110 27018 27018 15173570 174185 174185 86702 43208 43494 43494 43494 364085 305950 58135 58135 58135 317648 217345 100303 100303 MISCELLANEOUS INCOME 611110 103894 103894 MUSICAL AND DRAMA PRODUCTION REVE 611110 49443 49443 VENDING MACHINE 611110 6555 6555 159892 17780766 15433765 0 275814 383390 383390 10874942 6639331 3648947 586664 260601 137144 112390 11067 1049717 668564 338009 43144 793154 496508 258066 38580 9073 9073 40674 40674 42963 42963 18280 18280 96476 96476 847195 666849 127302 53044 1226 1226 746095 447126 261314 37655 46970 46970 69319 24242 45077 823140 493298 288299 41543 1510842 870032 571454 69356 288182 288182 SUMMER SCHOOL EXPENSES 371524 371524 MISCELLANEOUS 236293 84356 151937 TECHNOLOGY REPAIRS & MA 133897 133897 YEARBOOK & PHOTO EXPENS 78842 78842 279921 178359 101562 19002716 11290072 6743551 969093 5025041 3921488 9271618 7634605 72840 145622 323000 357023 73977793 18947298 55327837 55030495 2817869 3069436 91946 166853 72930151 70325522 271706 331054 5796517 6024199 19511254 17753261 91946 119069 25671423 24227583 X 35111797 35334512 12146931 10763427 47258728 46097939 72930151 70325522 -1221950 61161 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2817869 32135 219432 3069436 3166113 -335821 12423 2817869 2581511 -9014 593616 3166113 2481638 -66645 166518 2581511 2390583 1175 89880 2481638 0.07850 0.17910 0.74240 0 0 15830834 15830834 53018504 15867004 37151500 528885 45486 483399 4599570 3034808 1564762 55030495 457B PLAN LIABILITIES 119069 119069 X 18084200 61161 260553 321714 17762486 18280 18280 17780766 19244989 260553 260553 18984436 18280 18280 19002716 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, 2023 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, 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, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 43,208. BOOKSTORE EXPENSES 217,345. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 43,208. BOOKSTORE EXPENSES 217,345. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WESTMINSTER ADVERTISES AND PUBLISHES A NON-DISCRIMINATORY POLICY IN A BROCHURE WHICH STATES THAT "THE FOLLOWING SCHOOLS ADMIT STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGINS TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THESE SCHOOLS. THEY DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF THEIR EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIPS AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED NON-CASH EDUCATIONAL SUPPLIES WITH A FAIR MARKET VALUE OF $21,796 FROM MISSOURI DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION DIVISION OF FINANCIAL & ADMINISTRATIVE SERVICES DURING THE REPORTING PERIOD. X X X X 1 THE FOCUS GROUP 521 A1A BEACH BLVD ST AUGUSTINE FL 32080 CAPITAL CAMPAIGN 0 260780 42963 217817 260780 42963 217817 X X 0 1 0 0 0 0 0 0 0 BARRETT MOSBACKER HEAD OF SCHOOL 298570 0 0 0 0 0 8500 0 12409 0 319479 0 0 0 TODD FULLER DIRECTOR OF FINANCE & OPERATIONS 150827 0 0 0 0 0 4416 0 17284 0 172527 0 0 0 PART I, LINE 4B THE HEAD OF SCHOOL, BARRETT MOSBACKER, PARTICIPATED IN A NON-QUALIFIED 457(B) RETIREMENT PLAN. THE ACADEMY CONTRIBUTED $17,700 TO THE PLAN DURING THE CURRENT YEAR. THE FAIR MARKET VALUE OF THE ASSETS IN THE PLAN TOTAL $119,069. JOHN RANHEIM BOARD MEMBER 30600 GRANT TUITION AID FOR 3 STUDENTS X 17 295049 STOCK MARKET EXCHANGE 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 11B THE BOARD'S EXECUTIVE COMMITTEE WILL REVIEW AND SIGN-OFF ON THE TAX RETURN BEFORE IT IS FILED. SCHEDULE B IS REMOVED FROM THE BOARD APPROVAL COPY TO PROTECT THE PRIVACY OF SOME DONORS. 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, 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.