2018-02-26T15:22:30-06:00 2017-07-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2016-08-01 510158994 WESTMINSTER CHRISTIAN ACADEMY WEST 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 TODD FULLER ASST HEAD OF SCHOOL - FINANCE 3149972900 2018-02-20 1 JOAN B HUMES P00943331 3149254300 67.137.57.251 2018-02-20 10:33:02 CS P 7968A843484FCDAFA1EA93B2ACCB533C246A53AD C07E2A7FD7A14248814A2DFD76C8FBF771F1D07C 2016 2021-01-29 14:40:06Z SCOTT HIGHMARK 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 22359168 0 X WWW.WCASTL.ORG X 1975 MO CHRISTIAN EDUCATION OF STUDENTS IN GRADES 7-12. 18 18 333 600 0 0 1677204 5592927 14151425 15105329 -8117 94026 85583 113655 15906095 20905937 0 0 0 0 11353548 11448786 0 0 551325 5972480 5730279 17326028 17179065 -1419933 3726872 70369177 73134226 33319834 32241119 37049343 40893107 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 11675575 15295611 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. 11675575 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 104 0 1 333 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 X X TODD FULLER ASST HEAD OF SCHOOL - FINANCE 3149972900 800 MARYVILLE CENTRE DRIVE TOWN COUNTRY MO 63017 JEFF JOHNSTON VICE PRESIDENT 3.00 X X 0 0 0 THOM AVERY SECRETARY 3.00 X X 0 0 0 MICHAEL OTTSEN BOARD MEMBER 3.00 X 0 0 0 JOEL A MONTGOMERY BOARD MEMBER 3.00 X 0 0 0 JOHN HIBBLER BOARD MEMBER 3.00 X 0 0 0 RICH BROYLES BOARD MEMBER 3.00 X 0 0 0 SCOTT HIGHMARK PRESIDENT 3.00 X X 0 0 0 WALLY GUSTAFSON BOARD MEMBER 3.00 X 0 0 0 PETER HARRE BOARD MEMBER 3.00 X 0 0 0 PETER ZANDSTRA BOARD MEMBER 3.00 X 0 0 0 ANTHONY LLOYD TREASURER 3.00 X X 0 0 0 RON MOSER BOARD MEMBER 3.00 X 0 0 0 OWEN TARANTINO BOARD MEMBER 3.00 X 0 0 0 TIM TERLOUW BOARD MEMBER 3.00 X 0 0 0 ELY BRITTON BOARD MEMBER 3.00 X 0 0 0 STEVE RASCHE BOARD MEMBER 3.00 X 0 0 0 RANDY CROSS BOARD MEMBER 3.00 X 0 0 0 CURTIS FRANCOIS BOARD MEMBER 3.00 X 0 0 0 TODD FULLER INTERIM HEAD OF SCHOOL 40.00 X 129572 0 13992 KENT KEHR DIRECTOR OF TECHNOLOGY 40.00 X 109905 0 10747 MICHELLE MILLIGAN ASSISTANT HEAD OF SCHOOL - 40.00 X 117003 0 8422 TIMOTHY HALL INTERIM HEAD OF SCHOOL 40.00 X 108836 0 11014 THOMAS STONER FORMER HEAD OF SCHOOL 40.00 X 195873 0 17272 661189 0 61447 5 1 1 0 UNITED HEALTHCARE INSURANCE COMPANY 22561 NETWORK PLACE CHICAGO IL 60673 INSURANCE 888521 HOLLYBERRY BAKING COMPANY 284 EAST AVENUE WEBSTER GROVES MO 63119 CAFETERIA PROVIDER 658006 SELECTIVE INSURANCE CO OF AMERICA PO BOX 371468 PITTSBURGH PA 15250 INSURANCE 142929 3 139507 5453420 34791 5592927 TUITION & FEES 900099 15041527 15041527 FOOD SERVICE 900099 63802 63802 15105329 43010 43010 117292 130408 -13116 -13116 -13116 1098165 4500 1051649 0 46516 4500 51016 51016 2575 139507 66086 -63511 -63511 338534 205088 133446 133446 MISCELLANEOUS INCOME 900099 38476 38476 VENDING MACHINE 900099 18360 18360 56836 20905937 15295611 0 17399 140000 140000 200000 200000 9053910 6742164 1993917 317829 354568 241129 104292 9147 1082750 800638 242628 39484 617558 476285 118932 22341 8839 8839 28208 28208 19395 19395 744399 452658 208968 82773 581683 581683 57789 56231 1558 145960 66209 79751 1364829 1364829 1589284 1505298 83986 190816 190816 SUMMER SCHOOL EXPENSES 269095 269095 TECHNOLOGY REPAIRS & MA 226201 226201 MISCELLANEOUS 161276 50690 110586 YEARBOOK & PHOTO EXPENS 58893 58893 283612 148401 135211 17179065 11675575 4952165 551325 3521737 3947556 992546 4518095 121533 75474 875 60000 310727 243503 72162707 10188841 63296797 61973866 2124962 2315732 70369177 73134226 709087 475749 5924478 5756990 26686269 26008380 33319834 32241119 X 34110551 34188838 2388929 6154406 549863 549863 37049343 40893107 70369177 73134226 3726872 116892 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2017093 24602 195272 2236967 2001714 -2251 17630 2017093 1925581 -4157 80290 2001714 1730296 21550 173735 1925581 1572414 21685 136197 1730296 0 0 15830834 15830834 53018504 7914228 45104276 20885 7966 12919 3292484 2266647 1025837 61973866 X 21087151 116892 64322 181214 20905937 0 20905937 17243387 64322 64322 17179065 0 17179065 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, 2017 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 31,2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 130,408. FUNDRAISING EXPENSES -66,086. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 130,408. FUNDRAISING EXPENSES -66,086. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 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. GALA 142082 139507 2575 8500 57586 142082 139507 2575 8500 57586 66086 -63511 X X 1 0 0 0 0 0 0 0 0 THOMAS STONER FORMER HEAD OF SCHOOL 195873 0 0 0 0 0 6000 0 11272 0 213145 0 0 0 PART I, LINE 4A TOM STONER RECEIVED SEVERANCE AGREEMENT PAYMENTS IN THE AGGREGATE AMOUNT OF $200,000. BARRETT MOSBACKER HEAD OF SCHOOL LOAN FOR HOUSE X 60000 60000 0 0 1 60000 NOT DISCLOSED UNDER FAMILY EDUCATIO NOT DISCLOSED UNDER FAMILY EDUCATIONAL RIGHTS AND PRIVACY ACT NEED BASED FINANCIAL AID JOEL MONTGOMERY BOARD MEMBER OF WCA & PARTIAL OWNER OF MONTGOMERY BANK 1347517 WESTMINSTER CHRISTIAN ACADEMY PAID INTEREST ON THE LOAN FROM MONTGOMERY BANK 0 X 8 34791 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 11B 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. 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.