2018-02-08T11:58:36-05:00 2017-06-30 204989621 VERDEJA DE ARMAS & TRUJILLO LLP 255 ALHAMBRA CIR STE 560 CORAL GABLES FL 331347417 990 2016-07-01 596057154 WESTMINSTER CHRISTIAN PRIVATE SCHOOL INC WEST 3052332030 6855 SW 152ND STREET MIAMI FL 33157 ROBERT LUNDGREN CFO 3052332030 2018-02-07 true OCTAVIO A VERDEJA P00640853 3054463177 2018-02-08 9511B9B3C6F4D04108C418949DB653FE92D68009 9511B9B3C6F4D04108C418949DB653FE92D68009 2016 2021-01-29 14:40:06Z ROBERT LUNDGREN 6855 SW 152ND ST MIAMI FL 33157 24895088 false X WWW.WCSMIAMI.ORG X 1961 FL TO PROVIDE CHRISTIAN EDUCATION. 13 13 261 45 0 1028979 468005 22485578 24173859 53652 99398 922435 54639 24490644 24795901 2916533 2885188 0 11928345 12390107 0 493112 7257621 8075402 22102499 23350697 2388145 1445204 40556639 44182403 25637881 26810895 14918758 17371508 TO PROVIDE CHRISTIAN EDUCATION. false false 20113174 2885188 24173859 FULL TIME EDUCATIONAL INSTRUCTION TO CHILDREN IN GRADES PRE-K - 12. ANNUAL ENROLLMENT IS APPROXIMATELY 1,250 STUDENTS. 20113174 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 true true true false false false false false false false false false false false false false false false true true false false false true 108 0 true 261 true false false false false false true true false X 13 13 false false false false true true true true true false false true true true true true true true true false FL X ROBERT LUNDGREN 3052332030 6855 SW 152ND STREET MIAMI FL 33157 AIMEE ARTILES DIRECTOR 5.00 X 0 0 0 CINDY BOOZER DIRECTOR 5.00 X 0 0 0 JORGE MENENDEZ TREASURER 5.00 X X 0 0 0 DANIEL ANDREA DIRECTOR 5.00 X 0 0 0 ERIC EIKENBERG PRESIDENT 5.00 X X 0 0 0 LOURDES HILLIARD DIRECTOR 5.00 X 0 0 0 RICHARD GASCHOTT DIRECTOR 5.00 X 0 0 0 GERMAN ESPITIA DIRECTOR 5.00 X 0 0 0 LELENIA VASALLO SECRETARY 5.00 X X 0 0 0 STACEY KERN DIRECTOR 5.00 X 0 0 0 JORGE SCOPAZZO DIRECTOR 5.00 X 0 0 0 VANESSA TURNER-FERNANDEZ DIRECTOR 5.00 X 0 0 0 DR ALEXANDER TRUJILLO VICE PRESIDE 5.00 X X 0 0 0 PETER H CABRERA SUPERINTENDE 40.00 X 293212 0 26283 ROBERT LUNDGREN CFO 40.00 X 255347 0 25286 CALEB LOPEZ PRINCIPAL 40.00 X 107368 0 10940 DAVID MEDDER PRINCIPAL 40.00 X 106035 0 17327 JOHN MANOOGIAN PRINCIPAL 40.00 X 98630 0 10026 JARED REED HS BIBLE TEA 40.00 X 104308 0 11001 DOUGLAS HEETDERKS ELEM. SCI. T 40.00 X 101155 0 11927 1066055 112790 6 false true false OVERHOLT CONSTRUCTION 18635 SW 105TH AVENUE MIAMI FL 33157 CONSTRUCTION 1748868 PERSANT CONSTRUCTION CO INC 13220 SW 132ND AVE UNIT 2 MIAMI FL 33186 CONSTRUCTION 336435 PERFORMANCE TEAM SPORTS 7911 NW 72 AVENUE SUITE 106 MIAMI FL 33166 SPORTS 245904 BALLPARK MAINTENANCE 10850 SW 116TH ST MIAMI FL 33176 MAINTENANCE 236381 COASTAL BUILDING MAINTENANCE PO BOX 2153 BIRMINGHAM AL 352875180 MAINTENANCE 206977 9 468005 468005 TUITION AND FEES 22870171 22870171 CAFETERIA 911037 911037 STUDENT ACTIVITIES 392651 392651 24173859 48312 48312 51086 51086 51086 51086 153826 99187 54639 24795901 24224945 48312 2885188 2885188 515688 434106 69154 12428 9037931 7608131 1211986 217814 913648 769109 122520 22019 1245210 1048217 166983 30010 677630 570429 90870 16331 26194 22050 3513 631 1149413 967576 154136 27701 19748 16624 2648 476 611669 514903 82025 14741 449341 378255 60257 10829 326018 274442 43719 7857 94975 79950 12736 2289 401979 338386 53905 9688 1680201 1414393 225315 40493 312813 263326 41948 7539 CAFETERIA EXPENSES 912621 768244 122383 21994 BAD DEBT EXPENSES 361894 304642 48530 8722 OTHER EXPENSES 354111 298212 47473 8426 REPAIRS & MAINTENANCE 318671 268257 42734 7680 1055754 888734 141576 25444 23350697 20113174 2744411 493112 10869025 12031327 1541667 1270608 586609 246732 743764 1337532 54026 493851 129231 37386871 11530220 23744325 25856651 2577398 3256296 40556639 44182403 1716574 2135672 9446509 9191440 13609220 15266930 865578 216853 25637881 26810895 X 14280756 16733506 288000 288000 350002 350002 14918758 17371508 40556639 44182403 1445204 1007546 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4119065 407839 4526904 3997083 121982 4119065 3885332 111751 3997083 3447453 437879 3885332 3099415 348038 3447453 0.92270 0.07730 false false 4152460 4152460 21407393 6963061 14444332 5667396 1029339 4638057 2434627 1334336 1100291 3724995 2203484 1521511 25856651 FAIR VALUE OF INTEREST RATE SWAP 216853 216853 X 23017446 1007546 -2786001 -1778455 24795901 24795901 20564696 -2786001 -2786001 23350697 23350697 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, 2017. 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 2014. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES 99,187 FINANCIAL AID -2,885,188 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 99,187 FINANCIAL AID -2,885,188 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 PURSUANT TO REV.PROC. 75-75, SECTION 4.03(C), SINCE THE SCHOOL CUSTOMARILY DRAWS ITS STUDENTS FROM LOCAL COMMUNITIES, THE PUBLICITY REQUIREMENT IS SATISFIED BY INCLUDING A STATEMENT OF NON-DISCRIMINATORY POLICY IN ALL ITS BROCHURES AND WEBSITE. GALA 83050 83050 34304 19019 GOLF TOURNAMENT 50568 50568 15000 17113 1 20208 20208 13751 153826 153826 49304 49883 99187 54639 false FINANCIAL AID 256 2885188 FMV FINANCIAL AID X X false false false false false false false false false PETER H CABRERA SUPERINTENDENT 293212 26283 319495 ROBERT LUNDGREN CFO 255347 25286 280633 A M-D COUNTY INDUSTRIAL DEVELOPMENT 591662816 2015-12-17 19000000 CONSTRUCTION & RENOVATION OF SCHOOL FACILITIES false false false A 19000000 240488 6046723 3054711 2018 false false false true A false false false false false false true A false false false false true true COMPASS BANK 9.000000000000 false false false false false A false FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION IS PRIMARILY MADE UP OF PARENTS AND EMPLOYEES OF THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 7A IT IS THE RESPONSIBILITIES OF THE MEMBERS TO ELECT THE BOARD MEMBERS FOR 4 YEAR TERMS FROM A POOL OF CANDIDATES THAT WERE NOMINATED BY THE CURRENT BOARD MEMBERS. SOME OF WHICH MAY BE ASSIGNED BY THE CURRENT BOARD MEMBERS ON A YEARLY BASIS. FORM 990, PAGE 6, PART VI, LINE 7B THE SOLE MEMBER HAS THE RIGHT TO APPOINT THE BOARD OF DIRECTORS AND TO DETERMINE ANY MATTER WHICH MAY BE PROPERLY BROUGHT BEFORE THE MEMBERS FOR ACTION. 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. FORM 990, PAGE 6, PART VI, LINE 12C THE SCHOOL MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY WITH THE BOARD AND MANAGEMENT REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD USES COMPARABLE DATA TO DETERMINE COMPENSATION FOR THE SUPERINTENDENT. FORM 990, PAGE 6, PART VI, LINE 15B THE SUPERINTENDENT, BASES ON COMPARABLE DATA AND PERFORMANCE, DETERMINES THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSES 99,187 FINANCIAL AID -2,885,188 SPECIAL EVENT EXPENSES -99,187 FINANCIAL AID 2,885,188 WESTMINSTER CHRISTIAN SCHOOL FDN 6855 SW 152 ST MIAMI FL 33157 161634715 FUND FL 501C 7 N/A false false false false false false false false false false false false false false false false false false false false