Civic Intelligence

Westminster Christian Academy

990 • Fiscal year 2015 • EIN 72-1270629

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 21, 2016

Organization Profilewww.wcala.org

View Organization Page

186 Westminster DriveOpelousas, LA 70570

(337) 948-8607

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.14x

Higher debt load relative to assets than 45% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

45th percentile

0.15x

Higher debt load relative to revenue than 45% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

34th percentile

$86,740

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

73rd percentile

8.9%

Faster asset growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

1.8%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$8,289,425

Up $680,734 (+8.9%) from 2014

Net Assets

Up

$7,138,262

Up $817,930 (+13%) from 2014

Liabilities

Down

$1,151,163

Down $137,196 (-11%) from 2014

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin69th percentile

Revenue

Up

$7,795,544

Up $138,197 (+1.8%) from 2014

Expenses

Down

$6,967,379

Down $354,578 (-4.8%) from 2014

Net Income

Up

$828,165

Up $492,775 (+147%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2011: $6,526,769Liabilities 2011: $2,202,649Net Assets 2011: $4,324,1202011Assets 2012: $6,627,090Liabilities 2012: $1,331,062Net Assets 2012: $5,296,0282012Assets 2013: $7,266,845Liabilities 2013: $1,315,000Net Assets 2013: $5,951,8452013Assets 2014: $7,608,691Liabilities 2014: $1,288,359Net Assets 2014: $6,320,3322014Assets 2015: $8,289,425Liabilities 2015: $1,151,163Net Assets 2015: $7,138,2622015Assets 2016: $9,396,657Liabilities 2016: $2,276,048Net Assets 2016: $7,120,6092016Assets 2017: $9,178,579Liabilities 2017: $2,012,518Net Assets 2017: $7,166,0612017Assets 2018: $8,406,263Liabilities 2018: $1,743,919Net Assets 2018: $6,662,3442018Assets 2019: $9,335,466Liabilities 2019: $1,889,018Net Assets 2019: $7,446,4482019Assets 2020: $9,547,875Liabilities 2020: $2,408,364Net Assets 2020: $7,139,5112020Assets 2021: $10,767,987Liabilities 2021: $2,380,297Net Assets 2021: $8,387,6902021Assets 2022: $14,171,242Liabilities 2022: $5,502,753Net Assets 2022: $8,668,4892022Assets 2023: $16,118,058Liabilities 2023: $7,290,848Net Assets 2023: $8,827,2102023Assets 2024: $15,982,917Liabilities 2024: $4,748,340Net Assets 2024: $11,234,5772024

Highlighted filing

2015

Assets$8,289,425
Liabilities$1,151,163
Net Assets$7,138,262
Open 2015 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,397,6962011Expenses 2012: $6,513,7282012Expenses 2013: $6,939,7222013Revenue 2014: $7,657,347Expenses 2014: $7,321,957Net Income 2014: $335,3902014Revenue 2015: $7,795,544Expenses 2015: $6,967,379Net Income 2015: $828,1652015Revenue 2016: $7,411,783Expenses 2016: $7,425,066Net Income 2016: -$13,2832016Revenue 2017: $6,858,047Expenses 2017: $6,854,328Net Income 2017: $3,7192017Revenue 2018: $6,636,807Expenses 2018: $7,160,652Net Income 2018: -$523,8452018Revenue 2019: $7,793,044Expenses 2019: $7,133,093Net Income 2019: $659,9512019Revenue 2020: $7,766,239Expenses 2020: $8,077,484Net Income 2020: -$311,2452020Revenue 2021: $8,490,926Expenses 2021: $7,357,227Net Income 2021: $1,133,6992021Revenue 2022: $8,459,185Expenses 2022: $7,791,887Net Income 2022: $667,2982022Revenue 2023: $9,543,625Expenses 2023: $9,243,652Net Income 2023: $299,9732023Revenue 2024: $12,412,319Expenses 2024: $10,051,008Net Income 2024: $2,361,3112024

Highlighted filing

2015

Revenue$7,795,544
Expenses$6,967,379
Net Income$828,165
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 21, 2016
Return Version
2014v6.0
Gross Receipts
$7,932,622
Mission and Program Overview

Mission

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.

Operate a Christian school serving students from preschool to grade 12 in Louisiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,371,948$4,038,307▼ $333,641
Savings and Temporary Cash Investments$1,817,178$3,115,152▲ $1,297,974
Investments in Publicly Traded Securities$450,082$501,730▲ $51,648
Cash and Non-Interest-Bearing Accounts$837,669$378,980▼ $458,689
Prepaid Expenses and Deferred Charges$94,383$183,230▲ $88,847
Accounts Receivable$37,431$72,026▲ $34,595
Total Assets$7,608,691$8,289,425▲ $680,734
Liabilities
Deferred Revenue$1,087,406$975,117▼ $112,289
Accounts Payable and Accrued Expenses$163,453$176,046▲ $12,593
Mortgage Notes Payable Secured by Investment Property$37,500$0▼ $37,500
Total Liabilities$1,288,359$1,151,163▼ $137,196
Net Assets / Fund Balance
Unrestricted Net Assets$6,032,930$6,822,190▲ $789,260
Temporarily Rstr Net Assets$223,026$251,696▲ $28,670
Permanently Rstr Net Assets$64,376$64,376→ $0
Total Net Assets Fund Balance$6,320,332$7,138,262▲ $817,930
Total Liabilities and Net Assets / Fund Balance$7,608,691$8,289,425▲ $680,734

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,568,204$6,264,456$8,832,660
Equipment$178,258$1,091,839$1,270,097
Land$1,249,021-$1,249,021
Other Land Buildings$42,824$39,401$82,225

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$450,082$52,500▼ $852-$501,730
2013$350,515$50,000▲ $49,567-$450,082
2012$269,531$50,000▲ $30,984-$350,515
2011$215,051$50,000▲ $7,369-$269,531
2010$171,191$50,000▲ $22$2,795$215,051
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Merida BrooksSuperintendentFT$69,745$16,995$86,740

Board Members and Trustees

NameTitle
Tony KempPresident
Sonny CorleyVice President
Barry HenryTrustee
Bryan RinehartTrustee
Dexter LyonsTrustee
Helen HughesTrustee
Ken MorganTrustee
Jim CarterSecretary
Teri CoberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$337,489
Program Service Revenue
$7,399,707
Investment Income
$29,647
Other Revenue
$28,701
All Other Contributions
$129,422
Change in Net Assets
$828,165

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,722,800
Revenue Not Reported on Financial Statements
$72,744
Revenue Not Reported on Form 990
$25,755
Other Revenue Adjustments
$72,744
Total Revenue per Audited Statements
$7,748,555
Total Revenue per Form 990
$7,795,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,266,280
Other Expenses$2,562,261
Total Fundraising Expense$228,243
Grants and Similar Amounts Paid$72,744
Professional Fundraising Fees$66,094

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,967,125$389,487$19,393$3,376,005
Occupancy$529,414$52,539$122$582,075
Other Employee Benefits$439,810$98,590$2,585$540,985
Office Expenses$426,461$106,609$2,621$535,691
Depreciation Depletion$476,227$25,065-$501,292
Payroll Taxes$217,352$28,354$1,024$246,730
Current Officers, Directors, Trustees, and Key Employees$88,936$13,052$572$102,560
Information Technology$51,403$29,052-$80,455
Grants to Domestic Individuals$72,744--$72,744
Fees for Services Professional Fundraising--$66,094$66,094
Fees for Services Accounting-$36,310-$36,310
Insurance$25,282$1,506-$26,788
Other Expenses$152,197$20,096$1,842$20,096
Travel$18,026--$18,026
Conferences and Meetings$10,905$3,635-$14,540
All Other Expenses$12,854--$12,854
Fees for Services Legal-$540-$540
Total Functional Expenses$5,879,476$859,660$228,243$6,967,379

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,967,379
Total Expenses per Audited Statements$6,930,625
Expenses per Audited Statements$6,894,635
Expenses Not Reported on Financial Statements$72,744
Other Expense Adjustments$72,744
Expenses Not Reported on Form 990$35,990
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$66,094
Fundraising Gross Income$37,407
Fundraising Direct Expenses$13,323

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Scramble$23,688$23,688$187$23,501
Feed the Need$198,663$13,719$0$13,719
Total Events$222,351$37,407$13,323$24,084
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“Form 990 is prepared by an independent CPA firm and reviewed by the school's Business Manager and Superintendent. The reviewed Form 990 with the omission of Schedule B is then given to all board members 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. All interested parties are required to recuse themselves from the decision making process. Individuals are required to disclose any potential conflicts on an annual basis.”

Form 990, Part VI, Section B, line 15

“Compensation 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 on an annual basis.”

Form 990, Part VI, Section C, line 19

“The governing documents, conflict of interest policy, and financial statements are all avaiable upon request.”

Filing and Contact Details

Filer

Filer Name
Westminster Christian Academy
EIN
72-1270629
Phone
3379488607
Address
186 Westminster Drive, Opelousas, LA 70570

Signing Officer

Name
Tony Kemp
Title
President
Phone
3379488607
Signed
2016-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Kemp
Formed
1994
Legal Domicile
La
Voting Board Members
9
Independent Board Members
9
Employees
189
Volunteers
1,000

Preparer

Firm
Capin Crouse LLP
Address
2435 Research Parkway STE 200, Colorado Springs, CO 80920
Preparer
Adam R Smith
Phone
7195286225
Supplemental Narrative

Financial Statement Notes

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 X, Line 2:

“The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2015, WCA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. WCA files information tax returns in the U.S. and various states. WCA is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2012.”

Part XI, Line 2D - Other Adjustments:

“Special fundraising event expenses 13,323. Cost of goods sold 22,667.”

Part XI, Line 4B - Other Adjustments:

“Tuition discounts netted with revenue in the financial statements 72,744.”

Part XII, Line 2D - Other Adjustments:

“Special fundraising event expenses 13,323. Cost of goods sold 22,667.”

Part XII, Line 4B - Other Adjustments:

“Tuition discounts netted with revenue on financial statements 72,744.”

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IRS990/Desc0WCA provided Christian education to 768 lower school students using the A-Beka and Bob Jones curriculum. WCA's lower school is comprised of Opelousas preschool (K3-K5), Opelousas elementary school (1-6), Lafayette preschool (K3-K5) and Lafayette elementary school (1-6). All lower school campuses are ACSI accredited. Additionally, the Opelousas elementary school is state approved.
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt029052
IRS990/InformationTechnologyGrp/ProgramServicesAmt051403
IRS990/InformationTechnologyGrp/TotalAmt080455
IRS990/InsuranceGrp/ManagementAndGeneralAmt01506
IRS990/InsuranceGrp/ProgramServicesAmt025282
IRS990/InsuranceGrp/TotalAmt026788
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt017199
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017199
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0450082
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0501730
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07395696
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04371948
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04038307
IRS990/LandBldgEquipCostOrOtherBssAmt011434003
IRS990/LegalDomicileStateCd0LA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0101088
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Operate a Christian school serving students from preschool to grade 12 in Louisiana.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt037500
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt06320332
IRS990/NetAssetsOrFundBalancesEOYAmt07138262
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt012448
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt012448
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt024084
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt024084
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04617
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt04617
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-10235
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0122
IRS990/OccupancyGrp/ManagementAndGeneralAmt052539
IRS990/OccupancyGrp/ProgramServicesAmt0529414
IRS990/OccupancyGrp/TotalAmt0582075
IRS990/OfficeExpensesGrp/FundraisingAmt02621
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0106609
IRS990/OfficeExpensesGrp/ProgramServicesAmt0426461
IRS990/OfficeExpensesGrp/TotalAmt0535691
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02585
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt098590
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0439810
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0540985
IRS990/OtherExpensesGrp/Desc0School groups
IRS990/OtherExpensesGrp/Desc1Extracurricular Activit
IRS990/OtherExpensesGrp/Desc2Auxiliary Services
IRS990/OtherExpensesGrp/Desc3Bad Debt Expense
IRS990/OtherExpensesGrp/FundraisingAmt0133990
IRS990/OtherExpensesGrp/FundraisingAmt11842
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt054825
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120096
IRS990/OtherExpensesGrp/ProgramServicesAmt0187673
IRS990/OtherExpensesGrp/ProgramServicesAmt1203067
IRS990/OtherExpensesGrp/ProgramServicesAmt2152197
IRS990/OtherExpensesGrp/TotalAmt0321663
IRS990/OtherExpensesGrp/TotalAmt1259734
IRS990/OtherExpensesGrp/TotalAmt2152197
IRS990/OtherExpensesGrp/TotalAmt320096
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019393
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0389487
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02967125
IRS990/OtherSalariesAndWagesGrp/TotalAmt03376005
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01024
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028354
IRS990/PayrollTaxesGrp/ProgramServicesAmt0217352
IRS990/PayrollTaxesGrp/TotalAmt0246730
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt064376
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt064376
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt094383
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0183230
IRS990/PrincipalOfficerNm0Tony Kemp
IRS990/ProfessionalFundraisingInd01
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3900999
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and fees
IRS990/ProgramServiceRevenueGrp/Desc1School activities
IRS990/ProgramServiceRevenueGrp/Desc2Auxiliary services
IRS990/ProgramServiceRevenueGrp/Desc3Other program revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06516906
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1447540
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2230221
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3205040
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06516906
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1447540
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2230221
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3205040
IRS990/ProgSrvcAccomActy2Grp/Desc0WCA provided Christian education to 134 middle school students. WCA's middle school is ACSI accredited and state approved. In addition to the state required courses, students were taught Latin and algebra.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01943015
IRS990/ProgSrvcAccomActy2Grp/GrantAmt05819
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02580346
IRS990/ProgSrvcAccomActy3Grp/Desc0WCA provided a Christian education to 225 upper school students. Upper school is ACSI accredited and is state approved. In addition to the state required courses, WCA offers college preparatory, honors, and advanced placement courses.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0865455
IRS990/ProgSrvcAccomActy3Grp/GrantAmt019641
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01138960
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0374930
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt078234
IRS990/PYInvestmentIncomeAmt025647
IRS990/PYOtherExpensesAmt02789223
IRS990/PYOtherRevenueAmt0-30461
IRS990/PYProgramServiceRevenueAmt07287231
IRS990/PYRevenuesLessExpensesAmt0335390
IRS990/PYSalariesCompEmpBnftPaidAmt04404776
IRS990/PYTotalExpensesAmt07321957
IRS990/PYTotalProfFndrsngExpnsAmt049724
IRS990/PYTotalRevenueAmt07657347
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0828165
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03714665
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01817178
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03115152
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.85450
IRS990ScheduleD/BuildingsGrp/BookValueAmt02568204
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06264456
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08832660
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0450082
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt052500
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0501730
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-852
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0350515
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0450082
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt049567
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0269531
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0350515
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt030984
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0215051
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0269531
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt02889
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07369
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0171191
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0215051
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt03367
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt022
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02795
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0178258
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01091839
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01270097
IRS990ScheduleD/ExpensesNotReportedAmt035990
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt072744
IRS990ScheduleD/ExpensesSubtotalAmt06894635
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01249021
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01249021
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-10235
IRS990ScheduleD/OtherExpensesIncludedAmt035990
IRS990ScheduleD/OtherExpensesNotIncludedAmt072744
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042824
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039401
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt082225
IRS990ScheduleD/OtherRevenueAmt035990
IRS990ScheduleD/OtherRevenuesNotIncludedAmt072744
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.12830
IRS990ScheduleD/RevenueNotReportedAmt025755
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt072744
IRS990ScheduleD/RevenueSubtotalAmt07722800
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2015, WCA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. WCA files information tax returns in the U.S. and various states. WCA is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2012.

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,289,425
Liabilities
$1,151,163
Net assets
$7,138,262
Revenue
$7,795,544
Expenses
$6,967,379
Net income
$828,165
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.0$4.75$11.2$12.4$10.1$2.36
2023Detailed filing. Detailed filing data is available for this year.$16.1$7.29$8.83$9.54$9.24$0.30
2022Detailed filing. Detailed filing data is available for this year.$14.2$5.50$8.67$8.46$7.79$0.67
2021Detailed filing. Detailed filing data is available for this year.$10.8$2.38$8.39$8.49$7.36$1.13
2020Detailed filing. Detailed filing data is available for this year.$9.55$2.41$7.14$7.77$8.08$0.31
2019Detailed filing. Detailed filing data is available for this year.$9.34$1.89$7.45$7.79$7.13$0.66
2018Detailed filing. Detailed filing data is available for this year.$8.41$1.74$6.66$6.64$7.16$0.52
2017Detailed filing. Detailed filing data is available for this year.$9.18$2.01$7.17$6.86$6.85$0.00
2016Detailed filing. Detailed filing data is available for this year.$9.40$2.28$7.12$7.41$7.43$0.01
2015Detailed filing. Detailed filing data is available for this year.$8.29$1.15$7.14$7.80$6.97$0.83
2014Detailed filing. Detailed filing data is available for this year.$7.61$1.29$6.32$7.66$7.32$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.27$1.32$5.95$6.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.63$1.33$5.30$6.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$2.20$4.32$6.40