Civic Intelligence

Westminster Christian Academy

990 • Fiscal year 2016 • EIN 72-1270629

Jul 01, 2015 to Jun 30, 2016 • Filed on May 05, 2017

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

57th percentile

0.24x

Higher debt load relative to assets than 57% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.31x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

39th percentile

-0.2%

Higher net margin than 39% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

43rd percentile

$106,000

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

78th percentile

13%

Faster asset growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

29th percentile

-4.9%

Faster revenue growth than 29% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$9,396,657

Up $1,107,232 (+13%) from 2015

Net Assets

Down

$7,120,609

Down $17,653 (-0.2%) from 2015

Liabilities

Up

$2,276,048

Up $1,124,885 (+98%) from 2015

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin39th percentile

Revenue

Down

$7,411,783

Down $383,761 (-4.9%) from 2015

Expenses

Up

$7,425,066

Up $457,687 (+6.6%) from 2015

Net Income

Down

-$13,283

Down $841,448 (-102%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2016

Assets$9,396,657
Liabilities$2,276,048
Net Assets$7,120,609
Open 2016 Filing

Operations Trend

Revenue Growth29th 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

2016

Revenue$7,411,783
Expenses$7,425,066
Net Income-$13,283
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 5, 2017
Return Version
2015v3.0
Gross Receipts
$7,526,734
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
Savings and Temporary Cash Investments$3,115,152$4,638,896▲ $1,523,744
Land, Buildings, and Equipment, Net$4,038,307$3,804,012▼ $234,295
Investments in Publicly Traded Securities$501,730$534,847▲ $33,117
Prepaid Expenses and Deferred Charges$183,230$272,758▲ $89,528
Cash and Non-Interest-Bearing Accounts$378,980$77,911▼ $301,069
Accounts Receivable$72,026$68,233▼ $3,793
Total Assets$8,289,425$9,396,657▲ $1,107,232
Liabilities
Deferred Revenue$975,117$2,143,252▲ $1,168,135
Accounts Payable and Accrued Expenses$176,046$132,796▼ $43,250
Total Liabilities$1,151,163$2,276,048▲ $1,124,885
Net Assets / Fund Balance
Unrestricted Net Assets$6,822,190$6,838,320▲ $16,130
Temporarily Rstr Net Assets$251,696$217,913▼ $33,783
Permanently Rstr Net Assets$64,376$64,376→ $0
Total Net Assets Fund Balance$7,138,262$7,120,609▼ $17,653
Total Liabilities and Net Assets / Fund Balance$8,289,425$9,396,657▲ $1,107,232

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,236,365$6,693,974$8,930,339
Equipment$219,134$1,164,467$1,383,601
Land$1,293,121-$1,293,121
Other Land Buildings$55,392$57,974$113,366

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$501,730$50,000▲ $5,724-$534,847
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
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Merida BrooksSuperintendentFT$84,508$21,492$106,000

Board Members and Trustees

NameTitle
Sonny CorleyPresident
Bryan RinehartVice President
Barry HenryTrustee
Helen HughesTrustee
Josh ProffittTrustee
Ken MorganTrustee
Dexter LyonsSecretary
Teri CoberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,804
Program Service Revenue
$7,189,081
Investment Income
$18,889
Other Revenue
$-46,991
All Other Contributions
$99,382
Change in Net Assets
$-13,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,302,021
Revenue Not Reported on Financial Statements
$109,762
Revenue Not Reported on Form 990
$90,513
Other Revenue Adjustments
$109,762
Total Revenue per Audited Statements
$7,392,534
Total Revenue per Form 990
$7,411,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,201,972
Other Expenses$3,067,320
Grants and Similar Amounts Paid$109,762
Total Fundraising Expense$83,623
Professional Fundraising Fees$46,012

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,212,252$341,341$18,215$3,571,808
Office Expenses$576,167$129,393$2,934$708,494
Occupancy$535,628$49,383$112$585,123
Depreciation Depletion$495,029$25,690-$520,719
Payroll Taxes$221,517$43,884$891$266,292
Other Employee Benefits$235,305$21,535$1,200$258,040
Travel$149,610--$149,610
Grants to Domestic Individuals$109,762--$109,762
Current Officers, Directors, Trustees, and Key Employees-$105,832-$105,832
Information Technology$44,574$31,416-$75,990
All Other Expenses$66,603$2,958$214$69,775
Fees for Services Other-$48,938-$48,938
Fees for Services Accounting-$47,188-$47,188
Fees for Services Professional Fundraising--$46,012$46,012
Other Expenses$187,003$37,135$12,042$37,135
Insurance$26,727$1,510-$28,237
Conferences and Meetings$7,922$2,641-$10,563
Fees for Services Legal-$2,105-$2,105
Total Functional Expenses$6,306,850$1,034,593$83,623$7,425,066

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,425,066
Total Expenses per Audited Statements$7,410,187
Expenses per Audited Statements$7,315,304
Expenses Not Reported on Financial Statements$109,762
Other Expense Adjustments$109,762
Expenses Not Reported on Form 990$94,883
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$69,046
Professional Fundraising Fees$46,012
Fundraising Gross Income$21,625

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Feed the Need$150,257-$50,080-
Golf Scramble$22,790$21,625$4,747$16,878
Total Events$173,047$21,625$69,046$-47,421
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
No
Audit committee
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
No
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.”

Form 990, Part VI, Section B, line 15A

“Compensation for the Superintendent 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 B, Line 15b: The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions.”

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
Sonny Corley
Title
President
Phone
3379488607
Signed
2017-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sonny Corley
Formed
1994
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
Employees
180
Volunteers
1,000

Preparer

Firm
Capin Crouse LLP
Address
2435 Research Parkway STE 200, Colorado Springs, CO 80920
Preparer
Francis K Brown II
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, 2016, 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 2013.”

Part XI, Line 2D - Other Adjustments:

“Special fundraising event expenses 69,046. Cost of goods sold 25,837.”

Part XI, Line 4B - Other Adjustments:

“Tuition discounts netted with revenue in the financial statements 109,762.”

Part XII, Line 2D - Other Adjustments:

“Special fundraising event expenses 69,046. Cost of goods sold 25,837.”

Part XII, Line 4B - Other Adjustments:

“Tuition discounts netted with revenue on financial statements 109,762.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0WCA provided Christian education to 702 lower school students using the A-Beka, Bob Jones, and Purposeful Design curriculums. 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/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt021588
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021588
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0501730
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0534847
IRS990/IRPDocumentCnt025
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07916415
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04038307
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03804012
IRS990/LandBldgEquipCostOrOtherBssAmt011720427
IRS990/LegalDomicileStateCd0LA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt020068
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/NetAssetsOrFundBalancesBOYAmt07138262
IRS990/NetAssetsOrFundBalancesEOYAmt07120609
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-2699
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2699
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-47421
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-47421
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0430
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0430
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-4370
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0112
IRS990/OccupancyGrp/ManagementAndGeneralAmt049383
IRS990/OccupancyGrp/ProgramServicesAmt0535628
IRS990/OccupancyGrp/TotalAmt0585123
IRS990/OfficeExpensesGrp/FundraisingAmt02934
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0129393
IRS990/OfficeExpensesGrp/ProgramServicesAmt0576167
IRS990/OfficeExpensesGrp/TotalAmt0708494
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01200
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021535
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0235305
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0258040
IRS990/OtherExpensesGrp/Desc0Extracurricular Activit
IRS990/OtherExpensesGrp/Desc1Staff Tuition Discount
IRS990/OtherExpensesGrp/Desc2School Groups
IRS990/OtherExpensesGrp/Desc3Bad Debt Expense
IRS990/OtherExpensesGrp/FundraisingAmt0383
IRS990/OtherExpensesGrp/FundraisingAmt11620
IRS990/OtherExpensesGrp/FundraisingAmt212042
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt076754
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt166890
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt237135
IRS990/OtherExpensesGrp/ProgramServicesAmt0232499
IRS990/OtherExpensesGrp/ProgramServicesAmt1206252
IRS990/OtherExpensesGrp/ProgramServicesAmt2187003
IRS990/OtherExpensesGrp/TotalAmt0309636
IRS990/OtherExpensesGrp/TotalAmt1274762
IRS990/OtherExpensesGrp/TotalAmt2199045
IRS990/OtherExpensesGrp/TotalAmt337135
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018215
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0341341
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03212252
IRS990/OtherSalariesAndWagesGrp/TotalAmt03571808
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0891
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt043884
IRS990/PayrollTaxesGrp/ProgramServicesAmt0221517
IRS990/PayrollTaxesGrp/TotalAmt0266292
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt064376
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt064376
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0183230
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0272758
IRS990/PrincipalOfficerNm0Sonny Corley
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/RelatedOrExemptFuncIncomeAmt06319822
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1506250
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2226583
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3136426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06319822
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1506250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2226583
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3136426
IRS990/ProgSrvcAccomActy2Grp/Desc0WCA provided a Christian education to 214 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/ProgSrvcAccomActy2Grp/ExpenseAmt02074852
IRS990/ProgSrvcAccomActy2Grp/GrantAmt029636
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01737246
IRS990/ProgSrvcAccomActy3Grp/Desc0WCA provided Christian education to 142 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/ProgSrvcAccomActy3Grp/ExpenseAmt0889222
IRS990/ProgSrvcAccomActy3Grp/GrantAmt08781
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01108880
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0337489
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt072744
IRS990/PYInvestmentIncomeAmt029647
IRS990/PYOtherExpensesAmt02562261
IRS990/PYOtherRevenueAmt028701
IRS990/PYProgramServiceRevenueAmt07399707
IRS990/PYRevenuesLessExpensesAmt0828165
IRS990/PYSalariesCompEmpBnftPaidAmt04266280
IRS990/PYTotalExpensesAmt06967379
IRS990/PYTotalProfFndrsngExpnsAmt066094
IRS990/PYTotalRevenueAmt07795544
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-13283
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04362274
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03115152
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04638896
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/BoardDesignatedBalanceEOYPct00.86340
IRS990ScheduleD/BuildingsGrp/BookValueAmt02236365
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06693974
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08930339
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt05239
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0501730
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0534847
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt017368
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt05724
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0450082
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt052500
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0501730
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-852
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0350515
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0450082
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt049567
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0269531
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0350515
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt030984
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0215051
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0269531
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt02889
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07369
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0219134
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01164467
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01383601
IRS990ScheduleD/ExpensesNotReportedAmt094883
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0109762
IRS990ScheduleD/ExpensesSubtotalAmt07315304
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01293121
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01293121
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-4370
IRS990ScheduleD/OtherExpensesIncludedAmt094883
IRS990ScheduleD/OtherExpensesNotIncludedAmt0109762
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt055392
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt057974
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0113366
IRS990ScheduleD/OtherRevenueAmt094883
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0109762
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.12040
IRS990ScheduleD/RevenueNotReportedAmt090513
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0109762
IRS990ScheduleD/RevenueSubtotalAmt07302021
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, 2016, 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 2013.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Special fundraising event expenses 69,046. Cost of goods sold 25,837.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Tuition discounts netted with revenue in the financial statements 109,762.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4Special fundraising event expenses 69,046. Cost of goods sold 25,837.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5Tuition discounts netted with revenue on financial statements 109,762.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5Part XII, Line 4b - Other Adjustments:

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,396,657
Liabilities
$2,276,048
Net assets
$7,120,609
Revenue
$7,411,783
Expenses
$7,425,066
Net income
-$13,283
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