2026-04-06T09:51:24-05:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 721270629 WESTMINSTER CHRISTIAN ACADEMY WEST 3379488607 186 WESTMINSTER DRIVE OPELOUSAS LA 70570 JARED MLYNCZYK WCA PRESIDENT 3379488607 2026-04-06 1 0 ANDREA SALAMY P00705827 5055022746 2026-04-06 2024 2025-03-06 01:10:19Z JARED MLYNCZYK 186 WESTMINSTER DRIVE OPELOUSAS LA 70570 10182797 0 X WWW.WCALA.ORG X 1994 LA THE MISSION OF WESTMINSTER CHRISTIAN ACADEMY IS TO ASSIST PARENTS IN EDUCATING THEIR CHILDREN. 6 6 184 500 0 0 2749671 614391 9498839 9250314 85238 80445 78571 167968 12412319 10113118 830477 852293 0 0 4665054 4735907 0 0 46506 4555477 4406714 10051008 9994914 2361311 118204 15982917 15959394 4748340 4541399 11234577 11417995 WESTMINSTER CHRISTIAN ACADEMY (WCA) ASSISTS PARENTS IN EDUCATING THEIR CHILDREN BY IMPARTING GOD'S TRUTH TO TRANSFORM SOCIETY IN PRESENT AND FUTURE GENERATIONS. WCA OPERATES A CAMPUS IN OPELOUSAS AND LAFAYETTE, LOUISIANA AND SERVES STUDENTS FROM PRESCHOOL TO 12TH GRADE. 0 0 4188308 345186 2585927 UPPER SCHOOL WCA PROVIDES A CHRISTIAN EDUCATION TO 252 HIGH SCHOOL STUDENTS ACROSS BOTH THE OPELOUSAS CAMPUS AND THE LAFAYETTE CAMPUS. THE OPELOUSAS AND LAFAYETTE HIGH SCHOOLS ARE DUALLY ACCREDITED WITH ACSI AND COGNIA, AS WELL AS STATE APPROVED 9-12. IN ADDITION TO THE STATE REQUIRED COURSES, WCA OFFERS COLLEGE PREPARATORY, HONORS, DUAL ENROLLMENT, AND ADVANCED PLACEMENT COURSES. HIGH SCHOOL IS DEFINED AS GRADES 9-12. BOTH THE OPELOUSAS AND LAFAYETTE CAMPUSES ARE MEMBERS OF THE ACSI, NATIONAL STUDENT COUNCIL ASSOCIATION, AND NATIONAL HONOR SOCIETY ASSOCIATION. THE OPELOUSAS AND LAFAYETTE CAMPUSES ARE BOTH MEMBERS OF THE LHSAA. 3683670 392889 4682664 LOWER SCHOOL WITHIN WCA'S LOWER SCHOOL, WCA PROVIDES A CHRISTIAN EDUCATION TO 570 PRE-SCHOOL STUDENTS USING THE BOB JONES CURRICULUM. WCAS' PRE-SCHOOLS ARE GRADES K3, K4, AND K5 (KINDERGARTEN) ON BOTH THE OPELOUSAS CAMPUS AND LAFAYETTE CAMPUS. BOTH THE OPELOUSAS AND LAFAYETTE CAMPUSES ARE MEMBERS OF THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI) AND COGNIA. WCA PROVIDES A CHRISTIAN EDUCATION TO ELEMENTARY SCHOOL STUDENTS USING THE BOB JONES CURRICULUM. WCA'S ELEMENTARY SCHOOL CONSISTS OF GRADES 1-6 ON BOTH THE OPELOUSAS CAMPUS AND LAFAYETTE CAMPUS. THE OPELOUSAS AND LAFAYETTE ELEMENTARY SCHOOLS ARE DUALLY ACCREDITED WITH ACSI AND COGNIA, AS WELL AS STATE APPROVED K5-6. 636776 114218 1998156 MIDDLE SCHOOL WCA PROVIDES A CHRISTIAN EDUCATION TO 123 MIDDLE SCHOOL STUDENTS ACROSS BOTH THE OPELOUSAS CAMPUS AND THE LAFAYETTE CAMPUS. THE OPELOUSAS AND LAFAYETTE MIDDLE SCHOOLS ARE DUALLY ACCREDITED WITH ACSI AND COGNIA, AS WELL AS STATE APPROVED. IN ADDITION TO THE STATE REQUIRED COURSES, STUDENTS WERE OFFERED LATIN, ALGEBRA, ART I, AND COMPUTER LITERACY. MIDDLE SCHOOL IS DEFINED AS GRADES 7-8. 8508754 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 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 64 0 1 184 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 LA X CATHERINE WALDRON 3379488607 186 WESTMINSTER DRIVE OPELOUSAS LA 70570 JOSH PROFFITT PRESIDENT 15.00 X X 0 0 0 BRYAN RHINEHART VICE PRESIDENT 10.00 X X 0 0 0 NICHOLAS MANUEL TREASURER 10.00 X X 0 0 0 BRITANEY FONTENOT SECRETARY 10.00 X X 0 0 0 KEN MORGAN TRUSTEE (PART YEAR) 5.00 X 0 0 0 MELODY VOITIER TRUSTEE 5.00 X 0 0 0 SCOTT ENGLISH TRUSTEE 5.00 X 0 0 0 DR RAMON CASEY WCA PRESIDENT 60.00 X 140199 0 45476 CATHERINE WALDRON CFO 40.00 X 62997 0 14679 JARED MLYNCZYK WCA PRESIDENT 60.00 X 0 0 0 203196 0 60155 1 0 1 0 LANE SOUTHERN CONSTRUCTION LLC 110 HAGAN ROAD YOUNGSVILLE LA 70592 GENERAL CONTRACTOR 506422 KIRK'S COOLING & HEATING PO BOX 745 CROWLEY LA 70527 AIR CONDITIONING AND HEAT 138234 PRECISION DRAINAGE SOLUTIONS 756 HIGHWAY 356 CHURCH POINT LA 70525 PLUMBING 100920 3 101950 512441 614391 TUITION AND FEES 611110 8145589 8145589 SCHOOL ACTIVITIES 611110 898703 898703 AUXILIARY SERVICES 611110 86073 86073 119949 119949 9250314 66601 66601 10720 0 10720 10720 10720 13844 0 13844 13844 13844 16979 101950 48067 -31088 -31088 38045 21612 16433 16433 INSURANCE PROCEEDS 900099 226838 226838 BAD DEBT LOSSES 900099 -54935 -54935 171903 10113118 9266747 0 231980 852293 852293 279921 229535 50386 3818226 3113255 690568 14403 347036 253260 93776 290724 236708 54016 1876 1876 87254 87254 164589 98980 65609 24215 18161 6054 193310 116988 75625 697 109837 71375 38462 1057123 1007501 49622 163313 163313 141497 141497 1002742 952605 50137 78171 74262 3909 STUDENT ACTIVITIES 829378 829378 CURRICULUM 493855 493855 SPECIAL EVENTS 37515 15423 22092 22039 23 18756 3260 9994914 8508754 1439654 46506 410047 210919 1045320 1573427 283440 53499 252221 237463 25110718 12386021 12924047 12724697 931530 1033192 136312 126197 15982917 15959394 238027 219958 293553 333696 4078985 3857921 137775 129824 4748340 4541399 X 11111257 11306089 123320 111906 11234577 11417995 15982917 15959394 118204 65214 0 X 0 1 X 1 0 X 1587806 785263 537775 2749671 614391 6274906 1587806 785263 537775 2749671 614391 6274906 1502161 4772745 25369 24621 34126 68971 77321 230408 13046 52361 48052 84302 197761 76780 -51705 -37541 -35159 171903 124278 6827353 42229117 0.69910 0.78280 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BAD DEBT LOSSES - 2020 AMOUNT: $ 76,780. 2021 AMOUNT: $ -51,705. 2022 AMOUNT: $ -37,541. 2023 AMOUNT: $ -35,159. 2024 AMOUNT: $ -54,935. INSURANCE PROCEEDS - 2024 AMOUNT: $ 226,838. SCHEDULE A, PART II: THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(VI) AND, THEREFORE, QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 931530 101662 1033192 824190 10845 96495 931530 752184 10008 61998 824190 841132 10000 -98948 752184 689474 140363 11295 841132 0.89600 0.10400 0.00000 1 0 812902 812902 22305350 10929617 11375733 1904841 1440034 464807 87625 16370 71255 12724697 FINANCING LEASE OBLIGATIONS 129824 129824 9395718 65214 69679 134893 9260825 852293 852293 10113118 9212300 69679 69679 9142621 852293 852293 9994914 PART V, LINE 4: THE WCA ENDOWMENT FUND PROVIDES A SOURCE OF ONGOING INCOME, ALLOWING FOR THE PRINCIPAL TO HAVE A MUCH GREATER IMPACT OVER A LONG PERIOD OF TIME THAN IF IT WERE SPENT ALL AT ONCE. IT IS WCA'S HOPE THAT AS THE FUND GROWS IT CAN SUPPORT THE ONGOING GROWTH OF THEIR RIGOROUS ACADEMIC PROGRAM AS WESTMINSTER STRIVES TO CREATE A LEARNING ENVIRONMENT THAT FOSTERS CRITICAL THINKING, CREATIVITY, COMMUNICATION AND COLLABORATION IN A CHRIST CENTERED SCHOOL. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 48,067. COST OF GOODS SOLD 21,612. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS NETTED WITH REVENUE IN THE FINANCIAL 852,293. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 48,067. COST OF GOODS SOLD 21,612. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS NETTED WITH REVENUE IN THE FINANCIAL 852,293. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE AT ALL TIMES DURING ITS TAX YEAR IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS. SCHEDULE E, PART I, LINE 6 WCA RECEIVES FUNDS FROM STATE/FEDERAL PROGRAMS TO INCLUDE TITLE FUNDS, FEDERAL E-RATE PROGRAM, ETC. WCA ALSO SERVES STUDENTS RECEIVING FINANCIAL ASSISTANCE THROUGH THE LOUISIANA DEPARTMENT OF EDUCATION LEADS SCHOLARSHIPS FOR EDUCATIONAL EXCELLENCE (SEE PROGRAM), ACE SCHOLARSHIP, AND ARETE SCHOLARSHIP. STUDENTS APPLY DIRECTLY TO THESE PROGRAMS AND CHECKS ARE REMITTED TO WCA FOR ANY ENROLLED STUDENTS THAT ARE AWARDED A SCHOLARSHIP. LAFAYETTE BOOSTERTHON 69121 69121 31198 OPELOUSAS BOOSTERTHON 31729 31729 15052 2 18079 1100 16979 1817 118929 101950 16979 48067 48067 -31088 1 EMPLOYEE DISCOUNTS 132 336562 MULTI-CHILD FAMILY DISCOUNTS 247 121005 FINANCIAL AID 86 115670 TUITION PROTECTION PLAN 706 96354 LAFAYETTE PIONEER DISCOUNT 39 92802 PASTOR DISCOUNTS 43 86900 DAVIS SCHOLARSHIP 3 3000 PART I, LINE 2: DURING THE ANNUAL TUITION AND FEE SETTING PROCESS, THE WCA PRESIDENT AND CFO PROPOSES AND THE BOARD REVIEWS AND APPROVES ALL TUITION, FEES, AND DISCOUNTS. WCA UTILIZES BLACKBAUD FINANCIAL AID MANAGEMENT (FAM), A THIRD-PARTY FINANCIAL AID ANALYSIS SERVICE, TO PROCESS TUITION ASSISTANCE APPLICATIONS. FAM VERIFIES THE ACCURACY OF APPLICATIONS AND PROVIDES A NEED-BASED FINANCIAL AID ANALYSIS BASED ON THE FINANCIAL NEEDS OF THE STUDENTS' FAMILIES. THE WCA TUITION ASSISTANCE COMMITTEE AWARDS SCHOLARSHIPS BASED ON FAM'S RECOMMENDATIONS IN CONSIDERATION OF BUDGETARY CONSTRAINTS. TUITION ASSISTANCE IS APPLIED DIRECTLY TO STUDENT ACCOUNTS AND NO CASH CHANGES HANDS. THE WCA PRESIDENT, CFO, AND BOARD ESTABLISH ALL DISCOUNTS INCLUDING MULTI-CHILD DISCOUNTS FOR FAMILIES ENROLLING 3 OR MORE STUDENTS, EMPLOYEE DISCOUNTS BASED ON YEARS OF SERVICE, PASTORAL DISCOUNTS, AND REFERRAL DISCOUNTS. ENROLLMENT CONTRACTS HOLD FAMILIES RESPONSIBLE FOR THE ANNUAL TUITION AMOUNT EVEN IF THEIR STUDENT DOES NOT STAY ENROLLED FOR THE FULL YEAR. THE TUITION PROTECTION PLAN OUTLINES TUITION WAIVER ELIGIBILITY FOR PARTICIPATING FAMILIES WHO TERMINATE THEIR ENROLLMENT CONTRACT EARLY DUE TO A QUALIFIED EVENT. THE WCA PRESIDENT, CFO, AND THE BOARD ARE RESPONSIBLE FOR ANNUAL REVIEW AND APPROVAL OF THE TERMS OF THE PLAN. ALL ASSISTANCE/DISCOUNTS ARE APPLIED DIRECTLY TO STUDENT ACCOUNTS AND NO CASH CHANGES HANDS. X 1 1 X X 0 0 0 0 0 0 0 1 0 DR RAMON CASEY WCA PRESIDENT 127037 0 13162 0 0 0 0 0 45476 0 185675 0 0 0 PART I, LINE 1A DR. CASEY, WCA PRESIDENT, WHO BEGAN AT WCA IN SUMMER 2022 AND LEFT WCA EFFECTIVE JUNE 30, 2025, RECEIVED GROSS-UP PAYMENTS FOR DISABILITY BENEFITS HE RECEIVES. THESE ARE INCLUDED IN TAXABLE INCOME. PART I, LINE 7 THE BOARD APPROVED NONFIXED PAYMENTS MADE IN THE FORM OF DISCRETIONARY BONUSES. FORM 990, PART VI, SECTION A, LINE 2 MELODY VOITIER, TRUSTEE, AND BRYAN RHINEHART, VICE PRESIDENT, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER, AND REVIEWED BY THE SCHOOL'S CFO, PRESIDENT, AND TREASURER. THE REVIEWED FORM 990 IS THEN PRESENTED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE AUDIT COMMITTEE REVIEWS ANY POSSIBLE RELATED PARTY TRANSACTIONS AT EVERY AUDIT COMMITTEE MEETING. THE CONFLICT OF INTEREST POLICY IS ENFORCED BY REVIEWING POSSIBLE ITEMS SO THAT THEY DO NOT OCCUR WITHOUT SPECIFIC PERMISSION AND PRIOR APPROVAL. OFFICERS AND BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS WHICH ARE REVIEWED BY THE WCA BOARD PRESIDENT AND CFO. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: COMPENSATION FOR THE WCA PRESIDENT IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. COMPARABILITY DATA IS USED, AND THE PROCESS IS DOCUMENTED AS PART OF THE BUDGET APPROVAL PROCESS. THIS PROCESS TAKES PLACE EVERY THREE YEARS PER THE CONTRACT. LINE 15B: COMPENSATION FOR THE CFO IS REVIEWED AND APPROVED BY THE WCA PRESIDENT. COMPARABILITY DATA IS USED, AND THE PROCESS IS DOCUMENTED AS PART OF THE BUDGET APPROVAL PROCESS. THIS PROCESS TAKES PLACE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.