2025-04-08T15:25:01+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 721270629 Westminster Christian Academy WEST 3379488607 186 Westminster Drive Opelousas LA 70570 Dr Ramon Casey WCA President 3379488607 2025-04-08 true true Andrea Salamy P00705827 5055022746 2025-04-08 2023 2025-03-06 01:10:19Z Dr Ramon Casey 186 Westminster Drive Opelousas LA 70570 12523578 false X www.wcala.org X 1994 LA The mission of Westminster Christian Academy is to assist parents in educating their children by imparting God's truth to transform society in present and future generations. 5 5 210 500 0 0 537775 2749671 8948741 9498839 22138 85238 34971 78571 9543625 12412319 853695 830477 0 0 4463367 4665054 0 0 61944 3926590 4555477 9243652 10051008 299973 2361311 16118058 15982917 7290848 4748340 8827210 11234577 The mission of Westminster Christian Academy is to assist parents in educating their children by imparting God's truth to transform society in present and future generations. Westminster Christian Academy operates a campus in Opelousas and Lafayette, Louisiana and serves students from preschool to 12th grade. false false 3843573 378911 311094 WCA provided a Christian education to 254 high school students across both the Opelousas campus and the Lafayette Campus. The Opelousas and Lafayette high schools are dually accredited with ACSI (Association of Christian Schools International) and Cognia, as wellas state approved 9-12. In addition to the state required courses, WCA offers college preparatory, honors, dual enrollment, and advanced placement courses. High school is defined as grades 9-12. Both the Opelousas and Lafayette campuses are members of the Association of Christian Schools International, National Student Council Association, and National Honor Society Association. The Opelousas and Lafayette campuses are both members of the LHSAA. 3808989 323867 8215035 Within WCA's Lower School, WCA provided Christian education to 182 pre-school students using the Bob Jones curriculum. WCAs' pre-schools are grades K3, K4, and K5 (kindergarten) on both the Opelousas campus and Lafayette campus. Both the Opelousas and Lafayette campuses are members of the Association of Christian Schools International and Cognia. WCA provided Christian education to 424 elementary school students using the Bob Jones curriculum. WCA's elementary school consists of grades 1-6 on both the Opelousas campus and Lafayette campus. The Opelousas and Lafayette elementary schools are dually accredited with ACSI (Association of Christian Schools International) and Cognia, as well as state approved K5-6. 829536 127699 989319 WCA provided Christian education to 145 middle school students across both the Opelousas campus and the Lafayette campus. The Opelousas and Lafayette middle schools are dually accredited with ACSI (Association of Christian Schools International and Cognia, as well as state approved. In addition to the state required courses, students were offered Latin, Algebra, Art I, and Computer Literacy. Middle school is defined as grades 7-8. 8482098 true true false false false false false false true true false false false true false true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 50 0 true 210 true false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false LA X Catherine Waldron 3379488607 186 Westminster Drive Opelousas LA 70570 Britaney Fontenot Secretary 10.0 X X 0 0 0 Bryan Rhinehart Vice President 10.0 X X 0 0 0 Josh Proffitt President 15.0 X X 0 0 0 Nicholas Manuel Treasurer 10.0 X X 0 0 0 Ken Morgan Trustee 5.0 X 0 0 0 Catherine Waldron CFO 40.0 X 60566 0 12571 Dr Ramon Casey WCA President 60.0 X 144327 0 44455 204893 0 57026 1 false true false Viator Services & Repair LLC PO Box 1122 Crowley LA 70527 lawn, exterior projects 795057 GeoSurfaces Inc 7080 ST Gabriel Avenue- Ste A St Gabriel LA 70776 installation of track 482600 Master Builders & Specialists Inc 106 Board Road Lafeyette LA 70508 general contractor 374547 Lane Southern Construction LLC 110 Hagan Road Youngsville LA 70592 General contractor 334114 Trek Travel PO Box 488 Madison MS 39130 travel agency 191242 6 32575 2151320 565776 2749671 Tuition and fees 611110 8215035 8215035 School Activities 611110 989319 989319 Auxiliary Services 611110 95061 95061 199424 199424 0 0 9498839 56152 56152 12819 12819 0 12819 12819 29086 29086 0 29086 29086 172410 32575 88108 84302 84302 39760 23151 16609 16609 Bad Debt Losses 900009 -35159 -35159 0 0 0 0 -35159 12412319 9515448 0 147200 830477 830477 0 0 285727 20338 244353 21036 3723093 3187946 535147 0 359170 323725 35445 297064 241718 53911 1435 6642 6642 42018 42018 158031 96056 61975 0 18772 14079 4693 420581 270132 149822 627 120936 76749 44187 1056383 1008665 47718 164408 163306 1102 158733 158733 962660 914527 48133 74086 70382 3704 Student Activities 659762 651112 8650 Curriculum 612081 612081 Special Events 49013 14860 34153 51371 24 51347 0 10051008 8482098 1506966 61944 799210 410047 2710913 1045320 58926 283440 0 0 0 0 226985 252221 24357245 11433198 11415380 12924047 824190 931530 0 0 82454 136312 16118058 15982917 176090 238027 2215722 293553 0 0 4805755 4078985 93281 137775 7290848 4748340 X 8602703 11111257 224507 123320 8827210 11234577 16118058 15982917 2361311 46056 0 X false true X true false X 1128487 1587806 785263 537775 2749671 6789002 0 0 1128487 1587806 785263 537775 2749671 6789002 1216221 5572781 19958 25369 24621 34126 68971 173045 6878 13046 52361 48052 84302 204639 0 76780 -51705 -37541 -35159 -47625 7119061 39586825 0.7828 0.6408 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - BAD DEBT LOSSES, COLUMN A - , COLUMN B - 76780.0, COLUMN C - -51705.0, COLUMN D - -37541.0, COLUMN E - -35159.0, COLUMN F - -47625.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 824190 10845 96495 931530 752184 10008 61998 824190 841132 10000 -98948 752184 689474 140363 11295 841132 694047 10833 10541 25947 689474 0.89 0.11 0.0 true false 812902 812902 21652025 10131862 11520163 1811331 1284966 526365 80987 16370 64617 12924047 Capital Leases Financing Lease Obligations 137775 137775 11739157 46056 111259 157315 11581842 830477 830477 12412319 9331790 111259 111259 9220531 830477 830477 10051008 Schedule D, Part V, Line 4 Intended uses of endowment funds 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. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expense - 88108 Cost of Goods Sold - 23151 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Tuition Discounts Netted with Revenue in the Financial - 830477 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expense - 88108 Cost of Goods Sold - 23151 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Tuition Discounts Netted with Revenue in the Financial - 830477 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(c). Additionally, the organization publicized its racially nondiscriminatory policy on the homepage of its website in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Westminster receives funds from state/federal programs to include Title funds, Federal E-Rate Program, etc. Westminster also serves students receiving financial assistance through the Louisiana Department of Education LEADS Scholarships for Educational Excellence (SEE program), ACE Scholarship, and ARETE Scholarship. Students apply directly to these programs and checks are remitted to Westminster for any enrolled students that are awarded a scholarship. The school also received Employee Retention Credit income during the year. Lafayette Boosterthon 80632 80632 39222 Gala 54335 31125 23210 206 3896 8403 3122 5222 3 70018 1450 68568 1881 5280 20876 204985 32575 172410 206 1881 9176 8403 3122 65320 88108 84302 true Tuition Assistance 93 93826 Multi-Child Family Discount 180 132728 Lafayette Pioneer Discount 48 133717 Pastor Discounts 33 88419 Tuition Protection Plan 29 132725 Referral Discounts 30 4300 Employee Discounts 81 244762 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. During the annual Tuition and Fee setting process, the WCA President and CFO proposes and the Board reviews and approves all tuition, fees, and discounts. WCA utilizes Blackbaud Financial Aid Management (FAM), a third-party financial aid analysis service, to process tuition assistance applications. FAM verifies the accuracy of applications and provides a need-based financial aid analysis based on the financial needs of the students' families. The WCA Tuition Assistance Committee awards scholarships based on FAM's recommendations in consideration of budgetary constraints. Tuition assistance is applied directly to student accounts and no cash changes hands. The WCA President, CFO, and Board establish all discounts including multi-child discounts for families enrolling 3 or more students, employee discounts based on years of service, pastoral discounts, and referral discounts. Enrollment contracts hold families responsible for the annual tuition amount even if their student does not stay enrolled for the full year. The Tuition Protection Plan outlines tuition waiver eligibility for participating families who terminate their enrollment contract early due to a qualified event. The WCA President, CFO, and the Board are responsible for annual review and approval of the terms of the plan. All assistance/discounts are applied directly to student accounts and no cash changes hands. X true true X X false false false false false false false true false Dr Ramon Casey WCA President 126977 0 17350 0 0 0 0 0 44455 0 188782 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments Dr. Casey, WCA President receives gross-up payments for disability benefits he receives. These are included in taxable income. Dr. Casey does not receive gross-up for tuition discount since his salary is under the threshold of $135,000 and is not considered a highly-compensated employee under tax regulations. Schedule J, Part I, Line 7 Non-fixed payments The board approved nonfixed payments made in the form of discretionary bonuses. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed by the school's CFO, President and Treasurer. The reviewed Form 990 is then presented to the Board for review and approval prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy 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. Officers and board members are required to sign conflict of interest statements on an annual basis which are reviewed by the WCA Board President and CFO. 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, Line 15a Process to establish compensation of top management official Compensation for the WCA President 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 every three years per the contract. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation for the Chief Financial Officer is reviewed and approved by the WCA President. 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, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are all available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other program revenue - Total Revenue: 199424, Related or Exempt Function Revenue: 199424, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;