2025-02-17T11:27:59-06:00 2024-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DR STE 700 MEMPHIS TN 381201471 990 2023-07-01 621622756 WESTMINSTER ACADEMY WEST 9013809192 2520 RIDGEWAY ROAD MEMPHIS TN 38119 PRESTON ATWOOD HEAD OF SCHOOL 9013809192 2025-02-13 1 0 X AMANDA M FARMER CPA P01597281 9017612110 2025-02-12 2023 2025-03-06 01:10:19Z PRESTON ATWOOD 2520 RIDGEWAY ROAD MEMPHIS TN 38119 7862556 0 X WWW.WAMEMPHIS.COM X 1996 TN PROVIDE CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12 9 9 133 32 0 0 601362 410338 6355450 6421568 75679 268654 61321 726909 7093812 7827469 1420470 1521021 0 0 4229590 4543585 0 0 179472 1772831 1922299 7422891 7986905 -329079 -159436 8874527 8891872 6770109 6946890 2104418 1944982 THE SCHOOL PROVIDES CLASSICAL CHRISTIAN EDUCATION TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH TWELVE. 0 0 6007723 1521021 7108056 PROVIDE EDUCATIONAL SERVICES TO STUDENTS IN GRADES JUNIOR KINDERGARTEN THROUGH 12. 6007723 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 133 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 X X TAYLOR MOORE 9013809192 2520 RIDGEWAY ROAD MEMPHIS TN 38119 BRYN ELIZABETH WILSON CHAIR 2.00 X 0 0 0 DR ROBERT WILDER BRADSHER III SECRETARY 2.00 X 0 0 0 PATRICIA DIANE BROWER DIRECTOR 2.00 X 0 0 0 F SCOTT SUDDOTH DIRECTOR 2.00 X 0 0 0 PARKER DIXON TENENT DIRECTOR 2.00 X 0 0 0 KELLY WITT WELLS DIRECTOR 2.00 X 0 0 0 JESSE MATTHEW BAKER DIRECTOR 2.00 X 0 0 0 TIMOTHY LAMAR KEITH DIRECTOR 2.00 X 0 0 0 SALLIE ADAMSON SUTTON DIRECTOR 2.00 X 0 0 0 RALPH JANIKOWSKY HEADMASTER 40.00 X 155588 0 12000 155588 0 12000 1 0 1 0 RIDGEWAY BAPTIST CHURCH 2500 RIDGEWAY ROAD MEMPHIS TN 38119 RENT 352153 SYNERGI PARTNERS 151 W EVANS ST FLORENCE SC 29501 TAX CONSULTANT 234638 2 67810 342528 410338 FACTS TUITION INCOME 611600 5952520 5952520 TUITION INSURANCE & IN 611600 99095 99095 WEE INCOME 611600 86088 86088 SOCCER - REGISTRATION 611600 26003 26003 SUMMER CAMP INCOME 611600 25815 25815 232047 232047 6421568 268654 268654 75508 35087 40421 40421 EMPLOYEE RETENTION CRE 611600 676814 676814 MISC. INCOME 611600 9476 9476 STUDENT FINES 611600 272 272 -74 -74 686488 7827469 7108056 0 309075 1521021 1521021 85000 85000 3688767 2632607 938637 117523 95515 66773 25782 2960 398500 278587 107564 12349 275803 192811 74445 8547 20563 20563 19963 19963 68818 68818 55479 18308 36616 555 392542 372915 15702 3925 17162 17162 63335 60168 2533 634 27551 26173 1102 276 OTHER EXPENSES 362239 144089 191916 26234 MISCELLANEOUS EXPENSE 319474 103377 209916 6181 STUDENT TRIPS 192216 192216 ATHLETIC EXPENSE 151187 151187 231770 230329 1153 288 7986905 6007723 1799710 179472 1277158 1281626 4022733 4340663 98707 110280 1230395 512855 805838 717540 773075 909747 1897016 1532016 8874527 8891872 301570 368446 4538763 5002640 1929776 1575804 6770109 6946890 X 1708405 1572155 396013 372827 2104418 1944982 8874527 8891872 -159436 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 253314 17566 22841 13791 279930 205250 32741 15323 253314 239907 26426 -34202 26319 205250 200502 12880 29243 2718 239907 193796 13140 3020 9454 200502 0.00000 0.99184 0.00816 0 0 1230395 512855 717540 717540 OPERATING LEASE RIGHT-OF-USE ASSETS 1532016 1532016 OPERATING LEASE LIABILITIES 1575804 1575804 X 6341535 35087 35087 6306448 1521021 1521021 7827469 6500971 35087 35087 6465884 1521021 1521021 7986905 PART X, LINE 2: THE SCHOOL IS A NON-PROFIT CORPORATION EXEMPTED FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL IS NOT CURRENTLY UNDER TAX EXAMINATION AND IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAX AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2019, AND PRIOR. BASED ON THE EVALUATION OF THE SCHOOL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING 35,087. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 1,521,021. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING 35,087. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 1,521,021. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PUBLISHED ON THE SCHOOL'S WEBSITE GOLF TOURNAMENT 46610 46610 13516 GAME NIGHT 25198 25198 21571 1 3700 3700 75508 75508 35087 35087 40421 1 TUITION ASSISTANCE AND REMISSION 179 1521021 PART I, LINE 2: FAMILIES DESIRING FINANCIAL AID SUBMIT AN APPLICATION WITH A THIRD PARTY FINANCIAL AID EVALUATION SERVICE. THIS SERVICE MAKES AN AWARD RECOMMENDATION BASED ON A DETERMINATION OF NEED. THE AWARD IS DECIDED BY THE SCHOOL'S TUITION ASSISTANCE COMMITTEE AND COMMUNICATED TO THE FAMILY IN JANUARY OF EACH SCHOOL YEAR, OR UPON ADMITTANCE TO THE SCHOOL. X X 0 0 0 0 0 0 0 0 0 RALPH JANIKOWSKY HEADMASTER 155588 0 0 0 0 0 12000 0 0 0 167588 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOLS' FORM 990 IS REVIEWED BY THE SCHOOL'S CFO WHO THEN PRESENTS A COPY TO THE FINANCE COMMITTEE FOR THEIR REVIEW BEFORE SIGNING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY AND DISCLOSURES ARE PROVIDED TO AND SIGNED BY OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES AT THE TIME OF INITIAL AFFILIATION AND ANNUALLY THEREAFTER. THE BOARD CHAIR AND THE HEADMASTER ASSURE THAT THE CONFLICTED PARTIES, IF ANY, RECUSE THEMSELVES FROM VOTING ON AND, IF NECESSARY, DISCUSSION OF, MATTERS BEFORE THE BOARD WHEN A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION WAS SET BY THE BOARD OF DIRECTORS AND WAS BASED IN PART ON A REVIEW OF SALARIES EARNED BY HEADMASTERS AT OTHER LOCAL SCHOOLS AS WELL AS HEADMASTERS OF SCHOOLS ACROSS THE COUNTRY WHO ARE MEMBERS OF THE ASSOCIATION OF CLASSICAL AND CHRISTIAN SCHOOLS. INFORMATION WAS GATHERED FROM PHONE CALLS, INQUIRIES, AND INTERNET SEARCHES. THE DECISION AND ASSOCIATED DISCUSSIONS WERE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATIONS BY-LAWS, POLICY MANUAL, BOARD MINUTES, FINANCIAL STATEMENTS, AND FORMS 990 ARE MAINTAINED IN THE SCHOOL OFFICE AND ARE AVAILABLE UPON REQUEST BY APPOINTMENT WITH THE HEADMASTER. ADDITIONALLY, THE SCHOOL'S FORMS 990 CAN BE ACCESSED AT WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.