Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 08-01-2024 , and ending 07-31-2025
BCheck if applicable:
CName of organization
The Westminster Schools Inc
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1424 West Paces Ferry Road NW
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Atlanta, GA30327
D Employer identification number

58-0566206
E Telephone number

G Gross receipts $ 115,721,840
F Name and address of principal officer:
Keith A Evans
1424 West Paces Ferry Road NW
Atlanta,GA30327
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
www.westminster.net
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1920
M State of legal domicile: GA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: Westminster is a Christian, independent day school serving intellectually motivated, curious students who bring diverse gifts to the community. The school aspires to provide an exceptional student experience focused on the pursuit of academic and personal excellence. Westminster strives to be an inclusive community, upholding the dignity of all people as the essential expression of our character as a Christian school.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 33
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 28
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 843
6 Total number of volunteers (estimate if necessary) ............. 6 620
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 2,027,052
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 363,250
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 12,300,812 14,882,832
9 Program service revenue (Part VIII, line 2g) ......... 70,256,927 74,411,020
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,131,154 3,973,272
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 934,238 1,224,132
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 88,623,131 94,491,256
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 6,787,749 6,850,002
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 56,156,245 62,627,410
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 107,404 39,154
b Total fundraising expenses (Part IX, column (D), line 25) 3,510,024    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 37,628,342 39,545,629
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 100,679,740 109,062,195
19 Revenue less expenses. Subtract line 18 from line 12....... -12,056,609 -14,570,939
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 670,872,621 691,391,460
21 Total liabilities (Part X, line 26)............. 250,017,390 252,239,290
22 Net assets or fund balances. Subtract line 21 from line 20..... 420,855,231 439,152,170
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: Westminster is a coeducational Christian, independent day school for grades pre-first through 12, committed to creating an educational experience where bright, curious, motivated students who are nurtured by challenge can grow into leaders of conscience.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 89,979,551 including grants of $ 6,850,002 ) (Revenue $ 71,176,280 )
ELEMENTARY & SECONDARY EDUCATION, GENERAL ORDER: the school enrolled 1,883 students in the year ended July 31, 2025 with 44% minority enrollment. Low class size encourages academic achievements reflected by students' accomplishments including 26 National Merit finalists, 26 semifinalists, and 35 commended students. The most recent SAT range for the middle 50% of the senior class was 1,320-1,510. The school's faculty, with 205 advanced degrees, represents an integral component of each student's education. Westminster's students' interests extend beyond academics, and include athletic pursuits, artistic accomplishments, and community service. In the 2024-2025 school year, the school won four state championships in athletic competitions, with 78.8% of upper school and middle school students involved in athletic activities.
4b (Code:   ) (Expenses $ 2,684,784 including grants of $   ) (Revenue $ 3,234,740 )
STUDENT SERVICE PROGRAMS: Westminster auxiliary enterprises provide programs and services which augment the school's educational objectives. Westminster's summer programs offer a wide variety of opportunities through its 45 in-person camp offerings to 1,943 Westminster and non-Westminster students ages 4-16. Three spring break camps are also offered. Westminster elementary school's after-school program, ASK!, services approximately 294 students. Students may choose to participate in mini-courses in a variety of subject areas including academics, arts, and athletics during regular program hours. Westminster's nursery services 50 students accepted between the ages of six weeks and two years & 11 months and available for both Westminster and non-Westminster students. The curriculum is designed to develop and sustain each child's natural curiosity to inspire a lifelong love for learning.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses92,664,335
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule EClick to see attachment
List of Attached Documents:
// Content
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see attachment
List of Attached Documents:
// Content
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
Yes
 
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV..................... Click to see attachment
List of Attached Documents:
// Content
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
194
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
843
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
33
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
28
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
No
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
No
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
CA , GA
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
Jennifer Lundy1424 West Paces Ferry Road   Atlanta,GA303272428 (404) 801-3486
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) J Donald Childress......................................................................
Vice Chair, Board of Trustees
 3.0
.................
  		X   X       0 0 0
(2) Katharine W Kelley......................................................................
Chair, Board of Trustees
 3.0
.................
  		X   X       0 0 0
(3) Keith A Evans......................................................................
President & CEO/Board Member
 55.0
.................
  		X   X       1,007,717 0 121,243
(4) Allison Bolch Moran......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(5) Angela Hsu......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(6) Brand Morgan......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(7) Clare Draper......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(8) D Scott Weimer......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(9) Dana Weeks Ugwonali......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(10) David Cummings......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(11) Floyd C Newton III......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(12) FS Sheffield Hale......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(13) Ira Jackson......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(14) Janet M Lavine......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(15) Javan T Bunch......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(16) Jeffrey P Small......................................................................
Trustee
 3.0
.................
  		X           0 0 0
(17) Jenny Pocalyko Latz......................................................................
Trustee
 3.0
.................
  		X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Joia Johnson........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(19) Jonathan D Rodbell........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(20) Leslie Patterson........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(21) Lisa Olivetti McGahan........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(22) Louise Scott Sams........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(23) Mahnaz R Charania........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(24) Marilyn S Black........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(25) Natosha Reid Rice........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(26) Rand Hagen........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(27) Richard V McPhail III........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(28) Robert D Noell........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(29) Scott D Hawkins........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(30) Stephen S Lanier........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(31) Suja Katarya........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(32) Warren Wick........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(33) William L Levine........................................................................
Trustee
 3.0
.......................   		X           0 0 0
(34) Antoinette M Boyd........................................................................
Treasurer/CFO/COO
 55.0
.......................   		    X       462,254 0 89,285
(35) Kelley Day........................................................................
Board Secretary
 55.0
.......................   		    X       158,944 0 20,062
(36) Tina L Jacobs........................................................................
Board Secretary
 55.0
.......................   		    X       101,790 0 26,427
(37) Emilie R Henry........................................................................
VP for Institutional Advancement
 55.0
.......................   		      X     404,563 0 116,305
(38) Chanley Small........................................................................
Head of Upper School
 55.0
.......................   		        X   268,991 0 35,851
(39) Danette Morton........................................................................
Executive Director - Center for Teaching
 55.0
.......................   		        X   248,190 0 85,519
(40) Lauren DuPriest........................................................................
Head of Lower School
 55.0
.......................   		        X   237,424 0 100,210
(41) Shannon Soares........................................................................
Director of Athletics
 55.0
.......................   		        X   250,646 0 132,658
(42) Torrey Williams........................................................................
Chief Information Officer
 55.0
.......................   		        X   227,842 0 58,920
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 3,368,361 0 786,480
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 110
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
J E Dunn Construction Company

1001 Locust Street
Kansas City,MO64106 		Construction 14,312,448
New South Construction Company LLC

1180 W Peachtree Street
Suite 700
Atlanta,GA30309 		Construction 10,542,408
Flik Independent Schools

2 International Dr
Rye Brook,NY10573 		Dining 4,473,311
Genoa Construction Services Inc

2300 Lakeview Parkway
Suite 100
Alpharetta,GA30009 		Construction 3,881,259
Hodges & Hicks Contractors LLC

1085 Old Roswell Road
Roswell,GA30079 		Construction 2,087,071
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 47
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 14,882,832
g Noncash contributions included in lines 1a - 1f:$ 1g 932,203
h Total. Add lines 1a-1f....... 14,882,832
Program Service RevenueAmt Business Code
2a Tuition and Fees 611110 70,986,925 70,986,925    
b Summer Programs 611110 1,864,659 1,864,659    
c Extended Day Programs 624410 693,601 693,601    
d Nursery 624410 676,480 676,480    
e Other Program Fees 611710 189,355 189,355    
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f ..... 74,411,020
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 1,730,303   1,680,984 49,319
4 Income from investment of tax-exempt bond proceeds 642,052     642,052
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 573,668  
b Less: rental expenses 6b 269,789  
c Rental income or (loss) 6c 303,879 0
d Net rental income or (loss)....... 303,879     303,879
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 21,605,820 181,254
b Less: cost or other basis and sales expenses 7b 20,168,398 17,759
c Gain or (loss) 7c 1,437,422 163,495
d Net gain or (loss)......... 1,600,917   346,068 1,254,849
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a 1,338,431
b Less: cost of goods sold .. 10b 774,638
c Net income or (loss) from sales of inventory.. 563,793     563,793
OtherRevenueMiscAmt
Business Code
11a Other Income 900099 207,365     207,365
b Credit Card Rebate 900099 115,654     115,654
c Student Accident & Other Insurance 900099 33,441     33,441
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... 356,460
12 Total revenue. See instructions..... 94,491,256 74,411,020 2,027,052 3,170,352
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 6,850,002 6,850,002
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 2,422,448   1,940,253 482,195
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 369,194 369,194    
7 Other salaries and wages........ 45,771,778 39,966,870 4,050,918 1,753,990
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 2,642,095 2,417,662 118,331 106,102
9 Other employee benefits ....... 7,993,275 7,495,256   498,019
10 Payroll taxes ........... 3,428,620 2,847,761 422,982 157,877
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 453,761   453,761  
c Accounting ........... 96,700   96,700  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 39,154 39,154
f Investment management fees ...... 663,027   663,027  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,136,968 1,125,096 1,003,404 8,468
12 Advertising and promotion .... 521,657 20,502 375,161 125,994
13 Office expenses ....... 3,410,895 2,959,447 397,196 54,252
14 Information technology ...... 1,815,559 1,080,704 728,112 6,743
15 Royalties ..        
16 Occupancy ........... 1,626,168 1,597,593 18,508 10,067
17 Travel ............ 2,192,413 2,057,378 127,177 7,858
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 2,092,747 1,080,577 795,097 217,073
20 Interest ........... 2,748,731 2,700,430 31,284 17,017
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 12,679,332 12,679,111 143 78
23 Insurance ... 977,077   977,077  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Income Tax Exp on Unrelated Income 45,091   45,091  
b Repairs & Maintenance 4,166,707 4,069,255 72,944 24,508
c Food 3,161,099 3,161,099    
d Bad Debt Expense 458,432   458,432  
e All other expenses 299,265 186,398 112,238 629
25 Total functional expenses. Add lines 1 through 24e 109,062,195 92,664,335 12,887,836 3,510,024
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 577,171 1 471,174
2 Savings and temporary cash investments ......... 42,003,724 2 13,825,135
3 Pledges and grants receivable, net ...... 24,057,142 3 18,861,069
4 Accounts receivable, net ............. 1,797,728 4 2,349,442
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 748,870 8 653,796
9 Prepaid expenses and deferred charges ...... 2,201,613 9 2,623,240
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 385,425,263
b Less: accumulated depreciation 10b 147,053,649 201,090,283 10c 238,371,614
11 Investments—publicly traded securities . 114,397,195 11 118,121,681
12 Investments—other securities. See Part IV, line 11 ..... 281,533,379 12 294,560,288
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 2,465,516 15 1,554,021
16 Total assets. Add lines 1 through 15 (must equal line 33)... 670,872,621 16 691,391,460
Liabilities 17 Accounts payable and accrued expenses ..... 12,684,228 17 12,715,545
18 Grants payable ...   18  
19 Deferred revenue ......... 46,156,782 19 48,833,733
20 Tax-exempt bond liabilities ......... 190,693,048 20 190,138,917
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 483,332 25 551,095
26 Total liabilities. Add lines 17 through 25.. 250,017,390 26 252,239,290
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 202,564,543 27 214,074,161
28 Net assets with donor restrictions ........... 218,290,688 28 225,078,009
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 420,855,231 32 439,152,170
33 Total liabilities and net assets/fund balances ........ 670,872,621 33 691,391,460
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
94,491,256
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
109,062,195
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-14,570,939
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
420,855,231
5
Net unrealized gains (losses) on investments ...............
5
32,228,402
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
639,476
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
439,152,170
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 30,548,733 15,929,982 26,861,563 12,300,812 14,882,832 100,523,922
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....           0
3 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
4 Total. Add lines 1 through 3 30,548,733 15,929,982 26,861,563 12,300,812 14,882,832 100,523,922
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. 25,856,880
6 Public support. Subtract line 5 from line 4. 74,667,042
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 30,548,733 15,929,982 26,861,563 12,300,812 14,882,832 100,523,922
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 628,684 632,144 3,763,111 5,610,479 2,946,023 13,580,441
9 Net income from unrelated business activities, whether or not the business is regularly carried on..           0
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 1,110,907 1,535,917 247,170 379,874 356,460 3,630,328
11 Total support. Add lines 7 through 10 117,734,691
12
12
337,297,020
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
63.420 %
15
15
67.06 %
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A, Part II The Westminster Schools are completing Schedule A, Part II in order to utilize the special rule on Form 990, Schedule B. Schedule B identifies that the special rule may be utilized by organizations that met the 33 1/3% support test and checked the box on Schedule A, Part II, Line 13, 16A, or 16B. The Westminster Schools met the 33 1/3% support test for the fiscal year ended July 31, 2025 and have checked the box on Schedule A, Part II, Line 16A.
Schedule A, Part II, Line 10 Other Income DESCRIPTION - BOOKSTORE SALES, COLUMN A - 934852.0, COLUMN B - 1293065.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 2227917.0; DESCRIPTION - CREDIT CARD REBATE, COLUMN A - 49620.0, COLUMN B - 59668.0, COLUMN C - 71673.0, COLUMN D - 92299.0, COLUMN E - 115654.0, COLUMN F - 388914.0; DESCRIPTION - INSURANCE REFUND, COLUMN A - 43711.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 43711.0; DESCRIPTION - STUDENT ACCIDENT & OTHER INSURANCE, COLUMN A - 32705.0, COLUMN B - 37597.0, COLUMN C - 34092.0, COLUMN D - 34012.0, COLUMN E - 33441.0, COLUMN F - 171847.0; DESCRIPTION - OTHER REVENUE, COLUMN A - 50019.0, COLUMN B - 122187.0, COLUMN C - 141405.0, COLUMN D - 253563.0, COLUMN E - 207365.0, COLUMN F - 774539.0; DESCRIPTION - TEACHING CONFERENCES, COLUMN A - , COLUMN B - 23400.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 23400.0;
Schedule A (Form 990) 2024


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
The Westminster Schools Inc
  		Employer identification number
58-0566206
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
The Westminster Schools Inc
  		Employer identification number

58-0566206
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
The Westminster Schools Inc
  		Employer identification number

58-0566206
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 297,084,594 291,416,183 299,953,079 328,452,369 260,868,017
b Contributions ... 2,055,171 2,112,599 1,315,203 946,961 903,376
c Net investment earnings, gains, and losses 28,730,192 17,823,706 3,602,901 -16,146,251 79,431,038
d Grants or scholarships ... 2,830,871 2,645,706 2,434,932 2,219,174 2,234,778
e Other expenditures for facilities
and programs ... 		12,081,079 11,622,188 11,020,068 11,080,826 10,515,284
f Administrative expenses ....          
g End of year balance ...... 312,958,007 297,084,594 291,416,183 299,953,079 328,452,369
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow35 %
b
Permanent endowment right arrow31 %
c
Term endowment right arrow34 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   9,603,561 9,603,561
b Buildings ....   238,481,673 88,634,535 149,847,138
c Leasehold improvements   37,877,920 12,832,188 25,045,732
d Equipment ....   49,677,202 44,305,973 5,371,229
e Other .....   49,784,907 1,280,953 48,503,954
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 238,371,614
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) Closely-held equity interests		    

(B) Financial derivatives		    

(C) Private Equity Funds		 294,512,726 F

(D) Real Estate Funds		 47,562 F
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 294,560,288
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
Federal Income Taxes  
Agency Accounts 551,095







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 551,095
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 120,432,100
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 32,228,402
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d -6,668,958
e Add lines 2a through 2d ..................... 2e 25,559,444
3 Subtract line 2e from line 1.................. 3 94,872,656
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 663,027
b Other (Describe in Part XIII.) ........... 4b -1,044,427
c Add lines 4a and 4b.................... 4c -381,400
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 94,491,256
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 102,135,161
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 1,044,427
e Add lines 2a through 2d.................... 2e 1,044,427
3 Subtract line 2e from line 1................... 3 101,090,734
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 663,027
b Other (Describe in Part XIII.) ........... 4b 7,308,434
c Add lines 4a and 4b..................... 4c 7,971,461
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 109,062,195
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part V, Line 4 Intended uses of endowment funds The preeminent function of The Westminster Schools endowment fund is to provide financial resources to help underwrite the educational needs of current and future generations of students and to enhance the financials well-being of The Westminster Schools.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The School is recognized as an organization exempt from federal income tax under Section 501(a) of the Internal Revenue Code (the "Code") as an organization described in Section 501(c)(3), whereby only unrelated business income, as defined by Section 512(a) of the Code, is subject to federal income tax. The School provides for income taxes based on Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes which establishes the criterion that an individual tax position has to meet for some or all of the benefits of that position to be recognized in the School's financial statements. The School is required to determine that the relevant tax authority would more likely than not sustain the tax position following an audit.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value of Split Interest Agreements - 6087 Financial Aid Expense Treated as Contra-Revenue on Financials - -6850002 Bad Debt Contra-Revenue on Pledges - -458432 Recovery of Prior Year Uncollectible Pledges - 633389
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Bookstore COGS Contra-Revenue - -774638 Rental Expenses Contra-Revenue - -269789
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Bookstore COGS Reclassed to Statement of Activities - 774638 Rental Expense Reclassed to Statement of Activities - 269789
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Bad Debt Expense on Pledges - 458432 Financial Aid - 6850002
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE E(Form 990)
(Rev. January 2025)


Department of the Treasury
Internal Revenue Service
Schools

Right pointing arrow large image Complete if the organization answered "Yes" on Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . . . . . . . .
1
Yes
 
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Yes
 
3
Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at
all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage, or through
newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no
solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please
describe. If "No," please explain. If you need more space use Part II. . . . . . . . . . . . . . . . . . .
3
Yes
 
 
4
Does the organization maintain the following:
a
Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a
 
No
b
Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b
 
No
c
Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .
5c
 
No
d
Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .
5d
 
No
e
Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5e
 
No
f
Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5f
 
No
g
Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5g
 
No
h
Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .
6a
 
No
b
Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain in Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering racial nondiscrimination? If "No," explain in Part II. . . . . . . . . . . . . . . . . . . . . . . . . .
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50085D
Schedule E (Form 990) (Rev. 1-2025)
Schedule E (Form 990) (Rev. 1-2025)
Page 2
Part II
Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide
any other additional information. See instructions.
Return Reference Explanation
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The Westminster Schools, an inclusive educational and spiritual community, embraces and values the unique qualities and traits of each of its members. We recognize that an informed understanding of one's own identity not only contributes to the development of a healthy, empowered young adult, but also enhances the learning experience for each and every member of the community. Consequently, we celebrate our growing diversity through protection and exploration of individual difference articulated along a wide spectrum that includes, but certainly is not limited to race, class, gender, religion, and/or sexual orientation. The school's nondiscriminatory policy is included in the school's website (www.westminster.net/about-us/diversity-equity-inclusion), printed material provided to every prospective student, and in any local newspaper or national magazine in which the school places and advertisement.
Schedule E (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
Europe (Including Iceland and Greenland) 0 0 Program Services VOICES OF RESILIENCE (CZECH REPUBLIC AND POLAND) - see Part V for full description 58,940
Central America and the Caribbean 0 0 Program Services Guatemala - see Part V for full description 38,142
Europe (Including Iceland and Greenland) 0 0 Program Services Spain: Here to There on the Camino de Santiago - see Part V for full description 56,450
Sub-Saharan Africa 0 0 Program Services Mt. Kenya Exchange - see Part V for full description 40,145
Europe (Including Iceland and Greenland) 0 0 Program Services Apostles to Altars (Greece) - see Part V for full description 70,890
Central America and the Caribbean 0 0 Program Services Marine Biology (Belize) - see Part V for full description 111,863
Europe (Including Iceland and Greenland) 0 0 Program Services Monks and Monarchs: Sacred Landscapes of England - see Part V for full description 57,486
Europe (Including Iceland and Greenland) 0 0 Program Services Middle School Program (Spain) - see Part V for full description 74,700
Europe (Including Iceland and Greenland) 0 0 Program Services Middle School Program (Italy) - see Part V for full description 89,440
Central America and the Caribbean 0 0 Program Services Middle School Program (Panama) - see Part V for full description 65,070
Europe (Including Iceland and Greenland) 0 0 Program Services Ensemble Trip (Germany) - THE WESTMINSTER ENSEMBLE SPRING BREAK PERFORMANCE TOUR HAS A RICH AND DISTINGUISHED TRADITION OF PROVIDING STUDENT-SINGERS WITH ONCE-IN-A-LIFETIME OPPORTUNITIES TO PERFORM IN AND EXPLORE SOME OF THE WORLD'S MOST BEAUTIFUL, HISTORIC, AND SACRED PLACES. EVERY YEAR, A WESTERN EUROPEAN DESTINATION IS CHOSEN FOR MUSICAL AND CULTURAL REASONS. STUDENTS SING IN THE GREAT SPACES THAT HAVE INSPIRED CENTURIES OF CHORAL MUSIC, INCLUDING: NOTRE DAME CATHEDRAL, MONTSERRAT ABBEY IN CATALONIA, SALZBURG CATHEDRAL, BATH ABBEY IN ENGLAND, AND ST. THOMAS CHURCH IN LEIPZIG. 158,971
Europe (Including Iceland and Greenland) 0 0 Program Services Boys Basketball Team Trip (Spain) - see Part V for full description 105,390
Europe (Including Iceland and Greenland) 0 0 Program Services Culture of Clothing (France) - see Part V for full description 37,158
East Asia and the Pacific 0 0 Program Services Japan: Past, Present, and Future - JAPAN IS A UNIQUE COUNTRY WHERE PAST, PRESENT, AND FUTURE COLLIDE. ANCIENT CASTLES WHERE SHOGUNS AND SAMURAI ONCE RULED; THE SPECTACULAR NATURAL BEAUTY OF AN ISLAND NATION GRACED BY ZEN GARDENS, BAMBOO FORESTS, AND OVER 18,000 MILES OF COASTLINE; CITIES OF THE FUTURE, WHERE THE TECHNOLOGIES OF TOMORROW ARE ON DISPLAY TODAY--THIS IS JAPAN. THIS CLASS WILL TAKE STUDENTS ON A 12-DAY INTERDISCIPLINARY TOUR OF JAPAN WITH LEARNING CENTERED AROUND THREE DISTINCT THEMES--PAST (JAPAN'S RICH HISTORY), PRESENT (JAPAN'S NATURAL BEAUTY), AND FUTURE (JAPAN'S PLACE AS A WORLD-LEADER IN CUTTING EDGE INNOVATION, TECHNOLOGY, AND DESIGN). 110,920
           
           
           
3a Sub-total .... 0 0 1,075,565
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 0 1,075,565
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SUB-SAHARAN AFRICA-Accrual
Schedule F, Part V Schedule F, Part I, Line 3, Subline 1, Column E: THIS COURSE WILL EXPLORE THE HISTORY OF THE JEWISH EXPERIENCE AND ANTISEMITISM FROM ANTIQUITY TO THE PRESENT. USING FIRST-HAND ACCOUNTS, LITERATURE, FILM, ART, AND IMMERSIVE TRAVEL, STUDENTS WILL ANALYZE THE ORIGINS, VARIED MANIFESTATIONS, AND PERSISTENCE OF ANTISEMITISM TODAY. STUDENTS WILL EXAMINE THE PSYCHOLOGY OF GROUP DYNAMICS AND THE STRATEGIES THAT LEADERS USE TO APPEAL TO INNATE COGNITIVE BIASES. WE WILL TRAVEL TO THE CZECH REPUBLIC AND POLAND TO VISIT VARIOUS HISTORIC SITES INCLUDING CONCENTRATION CAMPS, MUSEUMS, AND SYNAGOGUES. THROUGHOUT THE COURSE STUDENTS WILL CHRONICLE THEIR LEARNING THROUGH VIDEO JOURNALING WITH THE GOAL OF PRODUCING HIGH-QUALITY DOCUMENTARY FILMS. Schedule F, Part I, Line 3, Subline 2, Column E: BUILD, CONNECT AND LEARN. THE GUATEMALA GLOBAL EDUCATION PROGRAM OFFERS AN EXPERIENTIAL LEARNING OPPORTUNITY TO DISCOVER TIES BETWEEN THE UNITED STATES AND GUATEMALA, COLLABORATE TO RAISE FUNDS, BUILD NEW HOMES, AND CONNECT WITH THE PEOPLE OF GUATEMALA. PREP WORK WILL COVER GUATEMALAN HISTORY, DEMOGRAPHICS, INCLUDING GEOGRAPHY, LANGUAGES, RELIGION, GOVERNMENT, AND ECONOMICS. IN GUATEMALA, USING MATERIALS PURCHASED THROUGH FUNDRAISING, WESTMINSTER STUDENTS WILL WORK WITH GUATEMALAN FAMILIES AND OUR PARTNER ORGANIZATION, FROM HOUSES TO HOMES, TO BUILD HOUSES, MAKING THEM STRONG, SAFE, CULTURALLY APPROPRIATE, AND AFFORDABLE TO MAINTAIN. THE HOMES ARE PART OF A WIDER ATTEMPT TO CONNECT THE FAMILIES WITH EDUCATIONAL, HEALTHCARE, AND HOUSING OPPORTUNITIES. Schedule F, Part I, Line 3, Subline 3, Column E: STUDENTS WILL WALK THE FINAL 100 MILES OF THE WAY OF SAINT JAMES, A CENTURIES-OLD PILGRIMAGE ACROSS NORTHERN SPAIN. ALONG THE WAY, PARTICIPANTS WILL CONNECT WITH PILGRIMS FROM AROUND THE WORLD, REFLECT ON THEIR OWN THOUGHTS ABOUT LIFE, AND ENJOY CONVERSATIONS SURROUNDED BY THE BEAUTY OF THE CAMINO. THERE IS NO LANGUAGE REQUIREMENT FOR THE CAMINO DE SANTIAGO COURSE. HOWEVER, PARTICIPANTS MUST BE PHYSICALLY, MENTALLY AND EMOTIONALLY HEALTHY. STUDENTS SHOULD BE ABLE TO WALK UP TO 15 MILES PER DAY WITH A SMALL BACKPACK AS THEY MAKE THE PILGRIMAGE TO THE HISTORIC TOWN OF SANTIAGO DE COMPOSTELA. Schedule F, Part I, Line 3, Subline 4, Column E: THE WESTMINSTER SCHOOLS/MOUNT KENYA ACADEMY EXCHANGE FOCUSES ON GLOBAL LEARNING, BUILDING RELATIONSHIPS, AND PRACTICING HOSPITALITY. MOUNT KENYA ACADEMY SENIOR SCHOOL IS A BOARDING SCHOOL OF ABOUT 220 STUDENTS IN NYERI, KENYA, A TOWN IN THE MOUNTAINS ABOUT 60 MILES NORTH OF NAIROBI. COHORTS OF EIGHT STUDENTS AND THREE TEACHERS FROM WESTMINSTER AND MOUNT KENYA ACADEMY SPEND ABOUT TWO WEEKS VISITING ONE ANOTHER IN JANUARY AND APRIL, RESPECTIVELY. THROUGH THE EXCHANGE, WE HOPE TO FOSTER IN STUDENTS NOT ONLY A DEEPER CONNECTION WITH AND KNOWLEDGE OF PEOPLE FROM ANOTHER CULTURE, BUT ALSO A KEENER UNDERSTANDING OF THEMSELVES AND THEIR OWN CULTURE. DURING JANTERM ON CAMPUS, THE GROUP WILL FOCUS ON BUILDING COMMUNITY WHILE LEARNING KENYA-ITS HISTORY, ECOLOGY, CULTURE AND LANGUAGE AS WELL AS CURRENT EVENTS AND CHALLENGES. DURING JAN TERM THE WESTMINSTER COHORT WILL TRAVEL TO AND VISIT OUR SISTER SCHOOL MOUNT KENYA ACADEMY FOR 11 DAYS, STUDENTS WILL LIVE IN THE DORMS AND PARTICIPATE IN ALL ASPECTS OF SCHOOL LIFE, INCLUDING CLASSES (KISWAHILI, KENYAN GEOGRAPHY, LITERATURE, ART AND MUSIC, TO NAME A FEW!), AFTER SCHOOL SPORTS, SERVICE AT A LOCAL PUBLIC ELEMENTARY SCHOOL AND CHAPEL SERVICES. IN ADDITION, THEY WILL VISIT SITES OF INTEREST IN NYERI AND GO ON AN OVERNIGHT SAFARI. Schedule F, Part I, Line 3, Subline 5, Column E: STUDENTS WILL GET A FOUNDATION IN UNDERSTANDING THE GEOGRAPHIC AND ARCHEOLOGICAL CONTEXTS OF THE NARRATIVES IN THE BIBLE WITH A FILMMAKING COMPONENT TO ALLOW THESE LESSONS TO BE SHARED WITH ALL OUR STUDENTS. STUDENTS WILL BE REQUIRED TO LEARN THE HISTORICAL, GEOGRAPHIC, AND ARCHAEOLOGICAL BACKGROUND ASSOCIATED WITH THE TEXT; DEVELOP SCRIPTS FOR THE FILMS; LEARN FILMING TECHNIQUES; TRAVEL TO THE BIBLICAL SITES IN GREECE; FILM THEIR DOCUMENTARIES; AND EDIT VIDEO TO PRODUCE HIGH-QUALITY DOCUMENTARIES. AFTER COMPLETION OF THE FILMS, THESE FINAL PROJECTS WILL BE OFFERED FOR USE BY THE BIBLE DEPARTMENT IN THE OLD AND NEW TESTAMENT COURSES. Schedule F, Part I, Line 3, Subline 6, Column E: THIS PROGRAM WILL DEMONSTRATE THE INTERACTION BETWEEN LAND AND SEA WITH A STRONG EMPHASIS ON MARINE ECOLOGY. DURING THE SUMMER PROGRAM THE INSTITUTE WILL BEGIN ON THE WESTMINSTER CAMPUS. CLASS WILL START AT 8:00 AM AND END AT 4:00 PM WHERE STUDENTS WILL HAVE MARINE SCIENCE LECTURES, LABORATORY WORK, AND RESEARCH PROJECTS. STUDENTS WILL BE ASSESSED ON COURSE CONTENT ON A DAILY BASIS. AFTER COMPLETION OF CLASSROOM WORK, THE GEORGIA COAST FIELD EXPERIENCE PORTION WILL LEAVE ATLANTA FOR THE GEORGIA COAST, ACTIVITIES WILL INCLUDE SALT MARSH, TIDAL STUDIES, BEACH EROSION AND SAND DUNES. THE BELIZE FIELD EXPERIENCE TRIP WILL INCLUDE A FIELD STUDY STOP AT THE SOUTH WATER CAYE FIELD STATION. ACTIVITIES WILL ALSO INCLUDE TIDE POOL, GRASS BEDS, MANGROVE AND CORAL REEF COMMUNITY ACTIVITIES THAT WILL CONSIST OF MULTIPLE SNORKELING EXCURSIONS. CULTURAL PROGRAMS AND SERVICE PROGRAMS WILL ALSO BE PART OF THE FIELD EXPERIENCE. THE FIELD EXPERIENCES WILL BE ASSESSED PRIMARILY WITH FIELD JOURNAL WRITING, FIELD LABS, ORGANISM PROJECT PRESENTATIONS AND PARTICIPATION. A FINAL EXAM PORTION WILL BE GIVEN AT THE END OF THE CLASSROOM AS WELL AS BEFORE THE CLASS RETURNS FROM THE TRIP. Schedule F, Part I, Line 3, Subline 7, Column E: THIS COURSE EXPLORES THE SHIFTING POLITICAL LANDSCAPES AND SACRED SPACES OF ENGLAND FROM THE ROMAN PERIOD TO PRESENT. STUDENTS WILL UNDERSTAND THE PROCESS BY WHICH ENGLAND BROKE AWAY FROM THE CATHOLIC CHURCH IN THE SIXTEENTH CENTURY BY VISITING SITES OF DEVOTION AND POWER SUCH AS: HENRY VIII'S HAMPTON COURT PALACE, CANTERBURY CATHEDRAL, YORK MINSTER, DURHAM CATHEDRAL, AND LINDISFARNE IN THE NORTH. ADDITIONALLY, THE CLASS WILL VISIT SITES SUCH AS MUSEUMS IN LONDON AND THAT WILL ILLUMINATE THEIR KNOWLEDGE OF AND PROVIDE THE BROADER CONTEXT FOR THESE RELIGIOUS CHANGES. THE DRAMATIC CONFLICTS BETWEEN MONKS AND MONARCHS WILL BE MOST CLEAR WHEN STUDENTS EXPLORE THE EVOCATIVE RUINS OF MONASTIC SITES DISSOLVED IN THE REFORMATION SUCH AS WHITBY ABBEY. STUDENTS WILL RESEARCH, PREPARE, AND DEVELOP AN INNOVATIVE PROJECT WHICH WILL BE UTILIZED IN FUTURE HISTORY AND BIBLE CLASSES. ALL TRAVEL EXPENSES (BEYOND PERSONAL PURCHASES) ARE COVERED FOR STUDENTS SELECTED FOR THIS COURSE THANKS TO THE GENEROSITY OF THE DONN M. GAEBELEIN CHRISTIAN ENRICHMENT FUND. Schedule F, Part I, Line 3, Subline 8, Column E: IN VALENCIA, SPAIN, STUDENTS EXPAND THEIR HORIZONS AND INCREASE SPANISH LANGUAGE PROFICIENCY AS THEY BECOME FULLY IMMERSED IN THE AUTHENTIC SPANISH CULTURE. THE PROGRAM RUNS IN FOUR DIFFERENT LOCATIONS IN THE VALENCIA REGION, PROVIDING STUDENTS WITH A WEALTH OF EXPERIENCES AND DIVERSE PERSPECTIVES. THROUGH CULTURAL ACTIVITIES, LOCAL EXCURSIONS, AND A HOMESTAY COMPONENT WITH A SCHOOL CLASSMATE FROM SEMINARIO SEGORBE, OUR PARTNER EXCHANGE SCHOOL, STUDENTS EXPERIENCE LIVING AS A SPANIARD. THE PROGRAM STRIVES TO EMPOWER STUDENTS TO ENHANCE THEIR LEADERSHIP SKILLS AND ENTREPRENEURIAL SPIRIT; THEY ARE GIVEN FREE REIN TO DESIGN, MAKE, AND INNOVATE THROUGH HANDS-ON LEARNING WITH RENOWNED EXPERTS THAT SPARK THEIR CURIOSITY AND MEET THEIR INTERESTS. IN ADDITION, EXPOSURE TO LOCAL BUSINESSES AND SPANISH-FOUNDED CORPORATIONS WILL HELP STUDENTS CONNECT THE DOTS REGARDING LOCAL AND GLOBAL IMPACT. Schedule F, Part I, Line 3, Subline 9, Column E: STUDENTS WILL SEE THE ANCIENT ROMAN WORLD COME ALIVE THROUGH THE EXPLORATION OF ROME AND POMPEII. VISITING ARCHAEOLOGICAL SITES AROUND POMPEII, WE WILL STUDY THE ANCIENT CITIES WHICH WERE DESTROYED AND PRESERVED BY THE ERUPTION OF MT. VESUVIUS. STROLLING THROUGH ROME, THE ETERNAL CITY, STUDENTS WILL WALK IN THE FOOTSTEPS OF ROMANS--ANCIENT AND MODERN. STUDENTS WILL EXPERIENCE THE LATIN CURRICULUM UP CLOSE THROUGH ARTIFACTS, ART, AND PLACES. BY EXPLORING THE MODERN CITY, WE WILL ALSO UNDERSTAND HOW THE PAST INFLUENCES THE PRESENT AND HOW INTERPRETATIONS OF HISTORY CAN CHANGE THROUGH TIME. STUDENTS WILL GROW IN THEIR KNOWLEDGE OF ROMAN HISTORY AND THEIR ABILITY TO INTERPRET ANCIENT CULTURE.
Schedule F, Part V Schedule F, Part I, Line 3, Subline 10, Column E: JOIN US ON AN UNFORGETTABLE JOURNEY TO PANAMA, A TRUE CROSSROADS OF THE WORLD IN TERMS OF ECONOMY, BIODIVERSITY, AND HISTORY. SNORKEL VIBRANT CORAL REEFS, BASK ON BEAUTIFUL BEACHES, AND WITNESS THE SPECTACLE OF THE ICONIC PANAMA CANAL, A MUST-SEE ENGINEERING MARVEL THAT SHAPED GLOBAL TRADE, AS GIANT CONTAINER SHIPS NAVIGATE THROUGH. DELVE INTO THE RAINFOREST, AND ENCOUNTER SLOTHS, MONKEYS, AND STUNNING TROPICAL BIRDS FROM A HIGH CANOPY PLATFORM. THIS ADVENTURE OFFERS A UNIQUE OPPORTUNITY TO DISCOVER PANAMA'S RICH NATURAL AND CULTURAL HERITAGE WHILE LEARNING ABOUT THE CONSERVATION CHALLENGES IT FACES IN THE 21ST CENTURY. THERE IS NO LANGUAGE REQUIREMENT FOR THIS TRIP. Schedule F, Part I, Line 3, Subline 11, Column E: THE WESTMINSTER ENSEMBLE SPRING BREAK PERFORMANCE TOUR HAS A RICH AND DISTINGUISHED TRADITION OF PROVIDING STUDENT-SINGERS WITH ONCE-IN-A-LIFETIME OPPORTUNITIES TO PERFORM IN AND EXPLORE SOME OF THE WORLD'S MOST BEAUTIFUL, HISTORIC, AND SACRED PLACES. EVERY YEAR, A WESTERN EUROPEAN DESTINATION IS CHOSEN FOR MUSICAL AND CULTURAL REASONS. STUDENTS SING IN THE GREAT SPACES THAT HAVE INSPIRED CENTURIES OF CHORAL MUSIC, INCLUDING: NOTRE DAME CATHEDRAL, MONTSERRAT ABBEY IN CATALONIA, SALZBURG CATHEDRAL, BATH ABBEY IN ENGLAND, AND ST. THOMAS CHURCH IN LEIPZIG. Schedule F, Part I, Line 3, Subline 12, Column E: THE WESTMINSTER BOYS' BASKETBALL PROGRAM PARTICIPATED IN AN EDUCATIONAL, ATHLETIC, AND CULTURAL PROGRAM IN SPAIN, VISITING SEVEN CITIES (BILBAO, SAN SEBASTIAN, BURGOS, MADRID, MALAGA, GRANADA, AND MIJAS) TO COMBINE ATHLETIC COMPETITION WITH INTERNATIONAL CULTURAL IMMERSION. THE PROGRAM'S EDUCATIONAL OBJECTIVES INCLUDED EXPOSING STUDENT-ATHLETES TO GLOBAL BASKETBALL CULTURE, DEVELOPING CULTURAL COMPETENCY AND LEADERSHIP SKILLS, PROVIDING COLLEGE PREPARATORY INTERNATIONAL TRAVEL EXPERIENCE, AND OFFERING OPPORTUNITIES FOR STUDENTS WHO DID NOT PARTICIPATE IN THE SCHOOL'S JAN-TERM INTERNATIONAL TRAVEL PROGRAM. ACTIVITIES INCLUDED COMPETITIVE BASKETBALL GAMES AGAINST SPANISH TEAMS IN MULTIPLE CITIES, CULTURAL SITE VISITS AND CITY TOURS, LOCAL CULINARY EXPERIENCES, TEAM-BUILDING ACTIVITIES EMPHASIZING RESILIENCE AND COLLABORATION, AND COMMUNITY ENGAGEMENT. THE PROGRAM SUCCESSFULLY ACHIEVED ITS EDUCATIONAL GOALS BY DEVELOPING STUDENTS' CULTURAL AWARENESS, RESILIENCE, TEAMWORK, AND GLOBAL CITIZENSHIP, WITH STUDENTS DEMONSTRATING GROWTH IN ADAPTABILITY, CULTURAL COMPETENCY, AND LEADERSHIP THROUGHOUT THE INTERNATIONAL EXPERIENCE. Schedule F, Part I, Line 3, Subline 13, Column E: EMBARK ON A COURSE EXPLORING THE INTERSECTION OF HISTORY, BUSINESS, ETHICS, AND CULTURE IN CLOTHING, EXAMINING HOW CLOTHING CHOICES REFLECT AND SHAPE CULTURAL IDENTITIES, SOCIAL NORMS, AND HISTORICAL CONTEXTS. YOU WILL GAIN AN UNDERSTANDING OF THE ROLE OF CLOTHING IN SOCIETY, ITS IMPACT ON INDIVIDUALS AND COMMUNITIES, AND THE EVOLUTION OF CLOTHING CULTURE OVER TIME. YOU WILL ALSO LEARN ABOUT THE BUSINESS AND ETHICS OF A MULTIBILLION-DOLLAR GLOBAL INDUSTRY. DELIGHT IN THE HISTORY AND CULTURE OF PARIS, FRANCE. DISCOVER THE HISTORY OF FASHION AND HOW FASHION REFLECTS CULTURAL AND HISTORICAL SHIFTS IN THE HALLS OF THE PALAIS GALLIERA, PARIS'S FASHION MUSEUM. EXPLORE HAUTE COUTURE ATELIERS, WITNESSING THE METICULOUS CRAFTSMANSHIP THAT DEFINES LUXURY FASHION. VISIT PARISIAN RETAIL SPACES, FROM LUXURY BOUTIQUES ON THE CHAMPS-ELYSEES TO EMERGING SUSTAINABLE BRANDS IN LE MARAIS, TO ANALYZE MARKETING STRATEGIES AND ETHICAL PRODUCTION. EXPLORE SECOND-HAND AND VINTAGE STORES WILL PROVIDE INSIGHT INTO THE CIRCULAR FASHION ECONOMY, SUSTAINABILITY EFFORTS, AND THE ENVIRONMENTAL IMPACT OF FAST FASHION. VISITING PARIS, THE EPICENTER OF GLOBAL FASHION, OFFERS AN UNPARALLELED OPPORTUNITY TO EXPLORE THE INDUSTRY'S HISTORY AND COMMERCE. BY IMMERSING THEMSELVES IN THIS WORLD-RENOWNED FASHION HUB, STUDENTS WILL GAIN A DEEPER APPRECIATION FOR THE CLOTHING INDUSTRY'S ARTISTRY, HISTORY, AND ECONOMIC IMPACT WHILE CRITICALLY ENGAGING WITH ITS SUSTAINABILITY. Schedule F, Part I, Line 3, Subline 14, Column E: JAPAN IS A UNIQUE COUNTRY WHERE PAST, PRESENT, AND FUTURE COLLIDE. ANCIENT CASTLES WHERE SHOGUNS AND SAMURAI ONCE RULED; THE SPECTACULAR NATURAL BEAUTY OF AN ISLAND NATION GRACED BY ZEN GARDENS, BAMBOO FORESTS, AND OVER 18,000 MILES OF COASTLINE; CITIES OF THE FUTURE, WHERE THE TECHNOLOGIES OF TOMORROW ARE ON DISPLAY TODAY--THIS IS JAPAN. THIS CLASS WILL TAKE STUDENTS ON A 12-DAY INTERDISCIPLINARY TOUR OF JAPAN WITH LEARNING CENTERED AROUND THREE DISTINCT THEMES--PAST (JAPAN'S RICH HISTORY), PRESENT (JAPAN'S NATURAL BEAUTY), AND FUTURE (JAPAN'S PLACE AS A WORLD-LEADER IN CUTTING EDGE INNOVATION, TECHNOLOGY, AND DESIGN).
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1



SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
Watt Hamlett Consulting
1101 Haxall Point U602
 
Richmond, VA23219 		Consulting   No   32,500 -32,500
 
Marts & Lundy
160 Chubb Avenue Suite 303
 
Lyndhurst, NJ07071 		Consulting   No   6,654 -6,654
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow 0 39,154 -39,154
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
GA
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
 
 
 
 

2
Less: Contributions . . . .
 
 
 
 
3 Gross income (line 1 minus
line 2) . . . . . .
 
 
 
 



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . .        
7 Food and beverages . . .        
8 Entertainment . . . .        
9 Other direct expenses . . .        
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow  
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
 
 
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
 
 

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
 
 
 
 


6

Volunteer labor . . . .
%
%
%


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
 

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number
58-0566206
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
 
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) Student Tuition and Fees 242 6,850,002      
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds The organization awards grants for financial aid to students exhibiting financial need. Applications are submitted using a third party system which collects financial and other data, scores the family's financial situation and recommends a grant amount. The organization uses a committee to review the summarized data from the third party system and makes any adjustments from additional information provided. Distribution of the grants are not made directly to the recipients, they are applied against tuition and fee outstanding balances.
Schedule I (Form 990) Rev. 1-2025



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Software ID: 24020961
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Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1Keith A Evans
President & CEO/Board Member 		(i)

(ii)		 881,796
-------------
0 		85,310
-------------
0 		40,611
-------------
0 		20,100
-------------
0 		101,143
-------------
0 		1,128,960
-------------
0 		0
-------------
0
2Antoinette M Boyd
Treasurer/CFO/COO 		(i)

(ii)		 421,009
-------------
0 		40,714
-------------
0 		531
-------------
0 		20,100
-------------
0 		69,185
-------------
0 		551,539
-------------
0 		0
-------------
0
3Kelley Day
Board Secretary 		(i)

(ii)		 158,571
-------------
0 		0
-------------
0 		373
-------------
0 		9,110
-------------
0 		10,952
-------------
0 		179,006
-------------
0 		0
-------------
0
4Emilie R Henry
VP for Institutional Advancement 		(i)

(ii)		 344,021
-------------
0 		32,097
-------------
0 		28,445
-------------
0 		20,100
-------------
0 		96,205
-------------
0 		520,868
-------------
0 		0
-------------
0
5Shannon Soares
Director of Athletics 		(i)

(ii)		 250,119
-------------
0 		0
-------------
0 		527
-------------
0 		13,385
-------------
0 		119,273
-------------
0 		383,304
-------------
0 		0
-------------
0
6Lauren DuPriest
Head of Lower School 		(i)

(ii)		 236,893
-------------
0 		0
-------------
0 		531
-------------
0 		22,017
-------------
0 		78,193
-------------
0 		337,634
-------------
0 		0
-------------
0
7Danette Morton
Executive Director - Center for Teaching 		(i)

(ii)		 247,659
-------------
0 		0
-------------
0 		531
-------------
0 		15,712
-------------
0 		69,807
-------------
0 		333,709
-------------
0 		0
-------------
0
8Chanley Small
Head of Upper School 		(i)

(ii)		 268,460
-------------
0 		0
-------------
0 		531
-------------
0 		24,273
-------------
0 		11,578
-------------
0 		304,842
-------------
0 		0
-------------
0
9Torrey Williams
Chief Information Officer 		(i)

(ii)		 211,316
-------------
0 		16,000
-------------
0 		526
-------------
0 		13,358
-------------
0 		45,562
-------------
0 		286,762
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a Travel for companions The school pays for travel and related professional business expenses when the President's spouse accompanies the President on school-related events including (a) alumni events, (b) fundraising, (c) student performances and trips, as well as (d) professional educational activities, which require the spouse to attend. The President and spouse's attendance at these events on behalf of the school are deemed as integral and are required to represent the school at those events. It is management's position that the spousal travel is non-taxable to the employee.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment and for the convenience of the schools, selected members of the school management team are required to reside in housing located on the campus. Based upon the facts and circumstances of the requirements of their respective roles and responsibilities at the school, it is management's position that the housing is non-taxable to the employee. The circumstances of the housing benefit are reviewed on an annual basis to determine if the exclusion under Section 119 is applicable. During the 2024 calendar year, the school provided $254,449 in non-taxable housing compensation to employees; $133,259 to two officers, $60,595 to one key employee, and $60,595 to one of the five highest paid employees.
Schedule J, Part I, Line 1a Personal services The school, through the housekeeping department, provided housekeeping services for the President's on-campus residence for special events and meetings in the residence. It is management's position that these amenities are non-taxable to the employee. Compensation reported for the President, column B(III), includes additional taxable wages provided to him to cover certain personal expense that he may incur.
Schedule J (Form 990) (Rev. 1-2025)

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Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number
58-0566206
Part Ⅰ
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer		 (i) Pool
financing
Yes No Yes No Yes No
A Development Authority of Fulton County
  		58-1506878   04-29-2020 110,500,000 SEE PART VI   X X     X
B Development Authority of Fulton County
  		58-1506878   11-16-2022 81,000,000 See Part VI   X X     X
Part Ⅱ
Proceeds
A B C D
1 Amount of bonds retired .................. 584,287      
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 110,515,933 87,110,116    
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds .............        
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ............... 441,959 320,213    
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds ............. 89,924,767 86,789,903    
11 Other spent proceeds ............. 20,149,207      
12 Other unspent proceeds .............        
13 Year of substantial completion ............. 2021 2025
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue of tax-exempt
bonds (or, if issued prior to 2020, a current refunding issue)? ........ 		X     X        
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2020, an advance refunding issue)? ........ 		X     X        
16 Has the final allocation of proceeds been made? .......... X     X        
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X          
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 2
Part Ⅲ
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X   X        
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X     X        
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............   X   X        
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?   X   X        
c Are there any research agreements that may result in private business use of bond-financed property? .............   X   X        
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?   X   X        
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government .... 0 % 0 %    
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... 0 % 0 %    
6 Total of lines 4 and 5 ............. 0 % 0 %    
7 Does the bond issue meet the private security or payment test? ...   X   X        
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X   X        
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. .. 0 % 0 %    
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............   X   X        
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........ 		X   X          
Part Ⅳ
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X   X        
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......   X   X        
b Exception to rebate? ........ X     X        
c No rebate due? .........   X   X        
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? .....   X   X        
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 3
Part Ⅳ
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X        
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of hedge ......... 0 % 0 %    
d Was the hedge superintegrated? ......   X   X        
e Was the hedge terminated? ........   X   X        
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X        
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of GIC ......... 0 % 0 %    
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........   X   X        
6 Were any gross proceeds invested beyond an available temporary period?   X   X        
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X          
Part Ⅴ
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X          
Part Ⅵ
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Schedule K, Part I, Column (f) Part I, Line A, Column F The school issued series 2020 revenue bonds on April 29, 2020 to finance various constriction projects including the renovation of and addition to academic buildings, the addition of a parking deck, the renovation of the football stadium and new adjoining pedestrian plaza, the addition of a multipurpose building as well as other facilities and infrastructure improvements. Proceeds from the bond issue also repaid the principal balance of the 2003 bonds and a line of credit.
Schedule K, Part II, Line 3 Part II, Line 3, Column A Total proceeds from the bond issue include bond proceeds of $110,500,000 and investment income earned from the escrow account of $15,933.
Schedule K, Part I, Column (f) Part I, Line B, Column F THE SCHOOL ISSUED SERIES 2022 REVENUE BONDS ON NOVEMBER 16, 2022 TO FINANCE VARIOUS CONSTRUCTION PROJECTS INCLUDING THE ADDITION OF TWO ACADEMIC BUILDINGS, AS WELL AS OTHER FACILITIES AND IMPROVEMENTS. THE TOTAL PROCEEDS FROM THE BOND ISSUE INCLUDE BOND PROCEEDS OF $81,000,000 AND INVESTMENT INCOME EARNED FROM THE ESCROW ACCOUNT OF $6,110,115.53, OF WHICH $3,723,072 WAS ALLOWABLE AFTER ARBITRAGE EARNINGS OF $1,744,922.32, AS REFLECTED AS A PAYABLE TO THE IRS.
Schedule K, Part II, Line 3 Part II, Line 3, Column B Total proceeds from the bond issue include bond proceeds of $81,000,000 and investment income earned from the escrow account of $6,110,116, of which $3,723,072 was allowable.
Schedule K (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1

Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
(1)  
  		  11,568 Financial Aid  
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) Chanley Small
  		Trustee's Relative 303,514 Compensation of a family member who is employed by the organization. The relationship with the board member has no bearing on employment and compensation is determine on an arm's length basis.   No
(2) Jayco Enterprises DBA Perfect Image Printing
  		Trustee Owns 173,718 Business transaction between the organization and the company. Board Member Ira Jackson owns more than 35 percent.   No
(3) Morgan McGahan
  		Trustee/Officer's Relative 32,848 Compensation of a family member who is employed by the organization. The relationship with the board member has no bearing on employment and compensation is determined on an arm's length basis.   No
(4) Danny Tyler Day
  		Officer's Relative 25,913 Compensation of a family member who is employed by the organization. The relationship with the board member has not bearing on employment and compensation is determine on an arm's length basis.   No
(5) Brand Partners LP
  		Trustee Owns 268,733 Business transaction between the organization and the company. Board Member Brand Morgan owns more than 35 percent.   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .   39 932,203 Market value
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions.
Schedule M (Form 990) (2024)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Return Reference Explanation
Form 990, Part III, Line 4a The arts are historically very strong at Westminster. Over 61% of students in the middle school and 35% of students in the upper school participate in the performing arts. The band, orchestra, and choral programs have several offerings in each division of the school and consistently receive superior ratings in competitions. Westminster is dedicated to the concept of community service and students have a strong tradition of involvement in their school and the wider community. Most students participate in voluntary community service. All divisions of the school participate in service opportunities throughout the school year. Through its endowment, Westminster has been able to provide educational opportunities to students who would otherwise not be able to participate in private education. In the 2024-2025 school year, 10% of the students received need-based financial aid which made attendance at Westminster possible. Food services provide 2,414 lunches each day for students, faculty and staff, plus a number of additional meals at events at the school.
Form 990, Part VI, Line 1a THE EXECUTIVE COMMITTEE SHALL DECIDE ALL QUESTIONS AFFECTING THE INTERESTS OF THE SCHOOL WHICH MAY BE BROUGHT BEFORE IT BETWEEN MEETINGS OF THE BOARD, IN MATTERS CONSISTENT WITH PREVIOUS DECISIONS AND EXISTING POLICIES OF THE BOARD. NO COMMITTEE, INCLUDING THE EXECUTIVE COMMITTEE, SHALL HAVE THE POWER TO AUTHORIZE ANY DISTRIBUTION OF ASSETS, INCOME OR PROPERTY TO TRUSTEES OR OFFICERS OF THE SCHOOL (OTHER THAN AS PAYMENT OF INDEMNIFICATION OR REASONABLE COMPENSATION, FEES OR EXPENSES INCURRED IN THE PERFORMANCE OF DUTIES ON BEHALF OF THE SCHOOL); APPROVE THE DISSOLUTION, MERGER OR SALE, PLEDGE, OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE SCHOOL; ELECT, APPOINT OR REMOVE TRUSTEES OR FILL VACANCIES ON THE BOARD OF TRUSTEES, OR ANY OF ITS COMMITTEES; ADOPT, AMEND OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS OF THE SCHOOL.
Form 990, Part VI, Line 15 THE ORGANIZATION USES A PERSONNEL COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, AND COMPENSATION SURVEY OR STUDY TO DETERMINE COMPENSATION OF THE ORGANIZATION'S PRESIDENT AND VICE PRESIDENT FOR FINANCE AND OPERATIONS/TREASURER. THE COMPENSATION REVIEW PROCESS FOR KEY EMPLOYEES REPORTED ON THE 990 INCLUDES REVIEW BY THE PRESIDENT, VICE PRESIDENT FOR FINANCE AND OPERATIONS, AND COMPNESATION COMMITTEE, AS WELL AS COMPARATIVE DATA FROM SURVEYS FROM LIKE INSTITUTIONS, AND FORM 990 OF OTHER ORGANIZATIONS. THE FINAL COMPENSATION DETERMINATIONS ARE DOCUMENTED BY THE ORGANIZATION.
Form 990, Part VI, Line 11b Review of form 990 by governing body Prior to filing the return with the Internal Revenue Service, the Form 990 is subject to multiple levels of review. It is first reviewed by the Controller and Vice President of Finance and Operations, then reviewed by the audit committee and provided to all board members.
Form 990, Part VI, Line 12c Conflict of interest policy Annually, Board Members, Officers, and Key Employees are provided a copy of the school's conflict of interest policies including required disclosures. The Secretary of the Board collects the responses for review. Identified conflicts and potential conflicts are evaluated and disclosed as required on Form 990. In the case of a Board vote, parties with conflicts are excused. For employees, per the Employee Code of Conduct and Ethics enumerated within the employee handbook, employees are required to disclose in writing any potential conflicts to the President. Conflicts involving the President are reported directly to the Board of Trustees. The process is completed annually.
Form 990, Part VI, Line 19 Required documents available to the public Available upon request.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in the value of split interest agreements - 6087; Recovery of prior year uncollectible pledges - 633389; Total - 639476;
Form 990, Part XII, Line 2c The School did not make any changes in selecting the independent audit firm for the year ended July 31, 2025.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
The Westminster Schools Inc
 
Employer identification number

58-0566206
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)Odyssey Inc
1424 West Paces Ferry Rd NW

Atalnta,GA30327
58-2537795 		Support Org GA 501(c)(3)   The Westminster Schools Inc
 
Yes
 












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) Odyssey Inc

 N 191,669 FMV
(2) Odyssey Inc

 Q 764,946 Cost




Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1