Civic Intelligence

Westminster Christian Academy

990 • Fiscal year 2017 • EIN 72-1270629

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 28, 2018

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

56th percentile

0.22x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.29x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

38th percentile

0.1%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

36th percentile

$91,159

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

25th percentile

-2.3%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-7.5%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$9,178,579

Down $218,078 (-2.3%) from 2016

Net Assets

Up

$7,166,061

Up $45,452 (+0.6%) from 2016

Liabilities

Down

$2,012,518

Down $263,530 (-12%) from 2016

Revenue

Down

$6,858,047

Down $553,736 (-7.5%) from 2016

Expenses

Down

$6,854,328

Down $570,738 (-7.7%) from 2016

Net Income

Up

$3,719

Up $17,002 (+128%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$9,178,579
Liabilities$2,012,518
Net Assets$7,166,061

Operations Trend

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

2017

Revenue$6,858,047
Expenses$6,854,328
Net Income$3,719
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 28, 2018
Return Version
2016v3.0
Gross Receipts
$6,936,505
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$4,638,896$4,544,801▼ $94,095
Land, Buildings, and Equipment, Net$3,804,012$3,497,275▼ $306,737
Investments in Publicly Traded Securities$534,847$630,218▲ $95,371
Prepaid Expenses and Deferred Charges$272,758$208,564▼ $64,194
Cash and Non-Interest-Bearing Accounts$77,911$151,733▲ $73,822
Accounts Receivable$68,233$67,653▼ $580
Total Assets$9,396,657$9,178,579▼ $218,078
Other Assets Total$0$78,335▲ $78,335
Liabilities
Deferred Revenue$2,143,252$1,942,517▼ $200,735
Accounts Payable and Accrued Expenses$132,796$70,001▼ $62,795
Total Liabilities$2,276,048$2,012,518▼ $263,530
Net Assets / Fund Balance
Unrestricted Net Assets$6,838,320$6,895,731▲ $57,411
Temporarily Rstr Net Assets$217,913$205,954▼ $11,959
Permanently Rstr Net Assets$64,376$64,376→ $0
Total Net Assets Fund Balance$7,120,609$7,166,061▲ $45,452
Total Liabilities and Net Assets / Fund Balance$9,396,657$9,178,579▼ $218,078

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,865,782$7,129,977$8,995,759
Equipment$223,428$1,235,864$1,459,292
Land$1,296,996-$1,296,996
Other Land Buildings$111,069$63,131$174,200

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$534,847$50,000▲ $51,220-$630,218
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott DavisHead of SchoolFT$84,848$6,311$91,159
Merida BrooksSuperintendentFT$45,566$1,500$47,066

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
$110,115
Program Service Revenue
$6,732,324
Investment Income
$20,046
Other Revenue
$-4,438
All Other Contributions
$32,210
Change in Net Assets
$3,719

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,773,156
Revenue Not Reported on Financial Statements
$84,891
Revenue Not Reported on Form 990
$117,590
Other Revenue Adjustments
$84,891
Total Revenue per Audited Statements
$6,890,746
Total Revenue per Form 990
$6,858,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,995,726
Other Expenses$2,773,711
Total Fundraising Expense$144,709
Grants and Similar Amounts Paid$84,891
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,876,057$381,943$14,593$3,272,593
Occupancy$535,197$48,319-$583,516
Depreciation Depletion$486,929$25,628-$512,557
Other Employee Benefits$235,602$62,736$97$298,435
Payroll Taxes$209,049$42,586$1,427$253,062
Office Expenses$81,972$101,090$1,531$184,593
Current Officers, Directors, Trustees, and Key Employees$49,626$98,348$7,788$155,762
Other Expenses$141,517$47,713$1,078$141,517
Information Technology$70,475$19,006-$89,481
Grants to Domestic Individuals$84,891--$84,891
Fees for Services Accounting-$61,020-$61,020
Fees for Services Other-$38,288-$38,288
Insurance$25,631$1,235-$26,866
All Other Expenses-$24,221-$24,221
Travel$21,801$2,289-$24,090
Comp Disqual Persons$7,937$7,937-$15,874
Fees for Services Legal-$559-$559
Total Functional Expenses$5,746,701$962,918$144,709$6,854,328

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,854,328
Total Expenses per Audited Statements$6,845,294
Expenses per Audited Statements$6,769,437
Expenses Not Reported on Financial Statements$84,891
Other Expense Adjustments$84,891
Expenses Not Reported on Form 990$75,857
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$45,904
Fundraising Gross Income$40,338
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fest$23,548$23,408$1,864$21,544
Feed the Need$74,980$215$36,024$-35,809
Total Events$118,243$40,338$45,904$-5,566
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Laura HughesFamily member of Helen Hughes, TrusteeEmployee compensationNo$15,874
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
Yes
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 11B

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. Officer and board members are required to sign conflict of interest statements on an annual basis which are reviewed by the Director of Administration. 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 15A

Compensation for the Head of School 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
Scott Davis
Title
Head of School
Phone
3379488607
Signed
2018-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Davis
Formed
1994
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
Employees
184
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 XI, Line 2D - Other Adjustments:

Special fundraising event expenses 45,904. Cost of goods sold 29,953.

Part XI, Line 4B - Other Adjustments:

Tuition discounts netted with revenue in the financial statements 84,891.

Part XII, Line 2D - Other Adjustments:

Special fundraising event expenses 45,904. Cost of goods sold 29,953.

Part XII, Line 4B - Other Adjustments:

Tuition discounts netted with revenue on financial statements 84,891.

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IRS990/Desc0WCA provided Christian education to 633 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/InsuranceGrp/TotalAmt026866
IRS990/InvestmentIncomeGrp/ExclusionAmt022647
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022647
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0534847
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0630218
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08428972
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03804012
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03497275
IRS990/LandBldgEquipCostOrOtherBssAmt011926247
IRS990/LegalDomicileStateCd0LA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02601
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/NetAssetsOrFundBalancesBOYAmt07120609
IRS990/NetAssetsOrFundBalancesEOYAmt07166061
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2601
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2601
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5566
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5566
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01128
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01128
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt041733
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt048319
IRS990/OccupancyGrp/ProgramServicesAmt0535197
IRS990/OccupancyGrp/TotalAmt0583516
IRS990/OfficeExpensesGrp/FundraisingAmt01531
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0101090
IRS990/OfficeExpensesGrp/ProgramServicesAmt081972
IRS990/OfficeExpensesGrp/TotalAmt0184593
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt078335
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt097
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt062736
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0235602
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0298435
IRS990/OtherExpensesGrp/Desc0Extracurricular Activit
IRS990/OtherExpensesGrp/Desc1School Groups
IRS990/OtherExpensesGrp/Desc2Staff Tuition Discount
IRS990/OtherExpensesGrp/Desc3Auxilary Services
IRS990/OtherExpensesGrp/FundraisingAmt015595
IRS990/OtherExpensesGrp/FundraisingAmt1102600
IRS990/OtherExpensesGrp/FundraisingAmt21078
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt047713
IRS990/OtherExpensesGrp/ProgramServicesAmt0505520
IRS990/OtherExpensesGrp/ProgramServicesAmt1218701
IRS990/OtherExpensesGrp/ProgramServicesAmt2195796
IRS990/OtherExpensesGrp/ProgramServicesAmt3141517
IRS990/OtherExpensesGrp/TotalAmt0521115
IRS990/OtherExpensesGrp/TotalAmt1321301
IRS990/OtherExpensesGrp/TotalAmt2244587
IRS990/OtherExpensesGrp/TotalAmt3141517
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt014593
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0381943
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02876057
IRS990/OtherSalariesAndWagesGrp/TotalAmt03272593
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01427
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt042586
IRS990/PayrollTaxesGrp/ProgramServicesAmt0209049
IRS990/PayrollTaxesGrp/TotalAmt0253062
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt064376
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt064376
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0272758
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0208564
IRS990/PrincipalOfficerNm0Scott Davis
IRS990/ProfessionalFundraisingInd00
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/RelatedOrExemptFuncIncomeAmt05894293
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1445681
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2236073
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3156277
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05894293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1445681
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2236073
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3156277
IRS990/ProgSrvcAccomActy2Grp/Desc0WCA provided a Christian education to 229 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/ExpenseAmt01952734
IRS990/ProgSrvcAccomActy2Grp/GrantAmt028891
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01929408
IRS990/ProgSrvcAccomActy3Grp/Desc0WCA provided Christian education to 127 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/ExpenseAmt0909592
IRS990/ProgSrvcAccomActy3Grp/GrantAmt013457
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0826890
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0250804
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0109762
IRS990/PYInvestmentIncomeAmt018889
IRS990/PYOtherExpensesAmt03067320
IRS990/PYOtherRevenueAmt0-46991
IRS990/PYProgramServiceRevenueAmt07189081
IRS990/PYRevenuesLessExpensesAmt0-13283
IRS990/PYSalariesCompEmpBnftPaidAmt04201972
IRS990/PYTotalExpensesAmt07425066
IRS990/PYTotalProfFndrsngExpnsAmt046012
IRS990/PYTotalRevenueAmt07411783
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt03719
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03977154
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04638896
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04544801
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.87610
IRS990ScheduleD/BuildingsGrp/BookValueAmt01865782
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07129977
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08995759
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt05849
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0534847
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0630218
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt051220
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt05239
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0501730
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0534847
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt017368
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05724
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0450082
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt052500
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0501730
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-852
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0350515
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0450082
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt049567
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0269531
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0350515
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt030984
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0223428
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01235864
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01459292
IRS990ScheduleD/ExpensesNotReportedAmt075857
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt084891
IRS990ScheduleD/ExpensesSubtotalAmt06769437
IRS990ScheduleD/LandGrp/BookValueAmt01296996
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01296996
IRS990ScheduleD/NetUnrealizedGainsInvstAmt041733
IRS990ScheduleD/OtherExpensesIncludedAmt075857
IRS990ScheduleD/OtherExpensesNotIncludedAmt084891
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0111069
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt063131
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0174200
IRS990ScheduleD/OtherRevenueAmt075857
IRS990ScheduleD/OtherRevenuesNotIncludedAmt084891
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.10200
IRS990ScheduleD/RevenueNotReportedAmt0117590
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt084891
IRS990ScheduleD/RevenueSubtotalAmt06773156
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/ExplanationTxt1Special fundraising event expenses 45,904. Cost of goods sold 29,953.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Tuition discounts netted with revenue in the financial statements 84,891.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Special fundraising event expenses 45,904. Cost of goods sold 29,953.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4Tuition discounts netted with revenue on financial statements 84,891.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.02190
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03497275
IRS990ScheduleD/TotalExpensesPerForm990Amt06854328
IRS990ScheduleD/TotalRevenuePerForm990Amt06858047
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06890746
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06845294

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Filings

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