← WESTMINSTER CHRISTIAN ACADEMY ASSOCIATION

Form 990 for tax year 2022

Filed by WESTMINSTER CHRISTIAN ACADEMY ASSOCIATION.

Totals

Total revenue: $17,780,766
Total expenses: $19,002,716
Contributions and grants received: $2,071,187
Grants paid: $0
Program service revenue: $15,173,570
Investment income: $232,320
Other revenue: $303,689
Total assets, end of year: $70,325,522
Total liabilities, end of year: $24,227,583
Net assets or fund balances, end of year: $46,097,939
Program services expenses (Part IX): $11,290,072
Management and general expenses: $6,743,551
Fundraising expenses: $969,093
Program service expenses (Part III): $11,290,072

Program services were 59.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1e · Government grants (contributions)

$21,796
1f · All other contributions, gifts and grants

$2,049,391
1g · Noncash contributions included above

$316,845
2a · Program service revenue: TUITION & FEES

total $15,146,552 · related or exempt $15,146,552
2b · Program service revenue: FOOD SERVICE

total $27,018 · related or exempt $27,018
3 · Investment income

total $174,185 · excluded $174,185
6a · Gross rents

real property $86,702
6b · Less rental expenses

real property $43,208
6c · Rental income or loss

real property $43,494
6d · Net rental income or loss

total $43,494 · excluded $43,494
7a · Gross sales of assets other than inventory

securities $364,085
7b · Less cost or other basis and sales expenses

securities $305,950
7c · Gain or loss

securities $58,135
7d · Net gain or loss

total $58,135 · excluded $58,135
10a · Gross sales of inventory

$317,648
10b · Cost of goods sold

$217,345
10c · Net income from sales of inventory

total $100,303 · related or exempt $100,303
11a · Other revenue: MISCELLANEOUS INCOME

total $103,894 · related or exempt $103,894
11b · Other revenue: MUSICAL AND DRAMA PRODUCTION REVE

total $49,443 · related or exempt $49,443
11c · Other revenue: VENDING MACHINE

total $6,555 · related or exempt $6,555
11e · Other revenue, total

$159,892

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $383,390 · management and general $383,390
7 · Other salaries and wages

total $10,874,942 · program services $6,639,331 · management and general $3,648,947 · fundraising $586,664
8 · Pension plan contributions

total $260,601 · program services $137,144 · management and general $112,390 · fundraising $11,067
9 · Other employee benefits

total $1,049,717 · program services $668,564 · management and general $338,009 · fundraising $43,144
10 · Payroll taxes

total $793,154 · program services $496,508 · management and general $258,066 · fundraising $38,580
11b · Fees: legal

total $9,073 · management and general $9,073
11c · Fees: accounting

total $40,674 · management and general $40,674
11e · Fees: professional fundraising services

total $42,963 · fundraising $42,963
11f · Fees: investment management

total $18,280 · management and general $18,280
12 · Advertising and promotion

total $96,476 · management and general $96,476
13 · Office expenses

total $847,195 · program services $666,849 · management and general $127,302 · fundraising $53,044
14 · Information technology

total $1,226 · management and general $1,226
16 · Occupancy

total $746,095 · program services $447,126 · management and general $261,314 · fundraising $37,655
17 · Travel

total $46,970 · management and general $46,970
19 · Conferences, conventions and meetings

total $69,319 · program services $24,242 · fundraising $45,077
20 · Interest

total $823,140 · program services $493,298 · management and general $288,299 · fundraising $41,543
22 · Depreciation, depletion and amortization

total $1,510,842 · program services $870,032 · management and general $571,454 · fundraising $69,356
23 · Insurance

total $288,182 · management and general $288,182
24a · Other expenses: SUMMER SCHOOL EXPENSES

total $371,524 · program services $371,524
24b · Other expenses: MISCELLANEOUS

total $236,293 · program services $84,356 · management and general $151,937
24c · Other expenses: TECHNOLOGY REPAIRS & MA

total $133,897 · program services $133,897
24d · Other expenses: YEARBOOK & PHOTO EXPENS

total $78,842 · program services $78,842
24e · All other expenses

total $279,921 · program services $178,359 · management and general $101,562

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $5,025,041 · end of year $3,921,488
3 · Pledges and grants receivable

beginning of year $9,271,618 · end of year $7,634,605
4 · Accounts receivable

beginning of year $72,840 · end of year $145,622
9 · Prepaid expenses and deferred charges

beginning of year $323,000 · end of year $357,023
10a · Land, buildings and equipment: cost or other basis

$73,977,793
10b · Land, buildings and equipment: accumulated depreciation

$18,947,298
10c · Land, buildings and equipment, net

beginning of year $55,327,837 · end of year $55,030,495
11 · Investments: publicly traded securities

beginning of year $2,817,869 · end of year $3,069,436
15 · Other assets

beginning of year $91,946 · end of year $166,853
17 · Accounts payable and accrued expenses

beginning of year $271,706 · end of year $331,054
19 · Deferred revenue

beginning of year $5,796,517 · end of year $6,024,199
23 · Secured mortgages and notes payable

beginning of year $19,511,254 · end of year $17,753,261
25 · Other liabilities

beginning of year $91,946 · end of year $119,069
27 · Net assets without donor restrictions

beginning of year $35,111,797 · end of year $35,334,512
28 · Net assets with donor restrictions

beginning of year $12,146,931 · end of year $10,763,427

Mission and programs · 2022

Mission

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.

Activities or mission (Part I)

CHRISTIAN EDUCATION OF STUDENTS IN GRADES 7-12.

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.

Expenses $11,290,072 · Revenue $15,433,765

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

MATTHEW RING

PRESIDENT

Total calculated

$0

Hours/week

3
THOM AVERY

VICE PRESIDENT

Total calculated

$0

Hours/week

3
ANITA CHIMENTO

TREASURER

Total calculated

$0

Hours/week

3
JOHN HARTWIG

SECRETARY

Total calculated

$0

Hours/week

3
ELY BRITTON

BOARD MEMBER

Total calculated

$0

Hours/week

3
CURTIS FRANCOIS

BOARD MEMBER

Total calculated

$0

Hours/week

3
STEVE FRENCH

BOARD MEMBER (TERM END JAN 2023)

Total calculated

$0

Hours/week

3
RHOADS HALL

BOARD MEMBER

Total calculated

$0

Hours/week

3
TIM HOLLEY

BOARD MEMBER

Total calculated

$0

Hours/week

3
BARTH HOLOHAN

BOARD MEMBER

Total calculated

$0

Hours/week

3
CHRIS MOELLENHOFF

BOARD MEMBER

Total calculated

$0

Hours/week

3
JOHN RANHEIM

BOARD MEMBER

Total calculated

$0

Hours/week

3
STEVE RASCHE

BOARD MEMBER

Total calculated

$0

Hours/week

3
STEFANIE RAVENHILL

BOARD MEMBER

Total calculated

$0

Hours/week

3
BARRETT MOSBACKER

HEAD OF SCHOOL

Total calculated

$319,479

From this org

$298,570

From related orgs

$0

Other

$20,909

Hours/week

40

Schedule J breakdown matched by us

Base

$298,570

Bonus

$0

Other

$0

Deferred

$8,500

Nontaxable benefits

$12,409

Filer's total

$319,479
TODD FULLER

DIRECTOR OF FINANCE & OPERATIONS

Total calculated

$172,527

From this org

$150,827

From related orgs

$0

Other

$21,700

Hours/week

40

Schedule J breakdown matched by us

Base

$150,827

Bonus

$0

Other

$0

Deferred

$4,416

Nontaxable benefits

$17,284

Filer's total

$172,527
KENT KEHR

DIRECTOR OF TECHNOLOGY

Total calculated

$130,941

From this org

$115,635

From related orgs

$0

Other

$15,306

Hours/week

40
JENNIFER SENGPIEL

HEAD OF ADMISSIONS

Total calculated

$115,345

From this org

$112,001

From related orgs

$0

Other

$3,344

Hours/week

40
JEREMY MARSH

HEAD OF ADVANCEMENT

Total calculated

$109,509

From this org

$107,837

From related orgs

$0

Other

$1,672

Hours/week

40
JAMES SNYDER

ATHLETIC DIRECTOR

Total calculated

$121,409

From this org

$101,037

From related orgs

$0

Other

$20,372

Hours/week

40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Compensation survey or study
3 · Approval by the board or compensation committee
4b · Supplemental nonqualified retirement plan

Answered no

4a · Severance or change-of-control payment
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B: THE HEAD OF SCHOOL, BARRETT MOSBACKER, PARTICIPATED IN A NON-QUALIFIED 457(B) RETIREMENT PLAN. THE ACADEMY CONTRIBUTED $17,700 TO THE PLAN DURING THE CURRENT YEAR. THE FAIR MARKET VALUE OF THE ASSETS IN THE PLAN TOTAL $119,069.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 23 April 2024
IRS schema version: 2022v5.0
Source object: 202421149349300632

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