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Westminster Academy INC

Tax-deductible

Richmond, VA501(c)(3) EIN 54-1426443Revenue $451K in FY2025

On file with the IRSwestminsteracad.orgPo Box 8913, 23225-0613 · Richmond, VATax-exempt since Jun 1988School — 170(b)(1)(A)(ii)

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To operate an educational facility for approximately 145 children. To provide a good education and sound developmental activities.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Run by 60 volunteers and 37 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $951 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$522K
83% of total assets
Concern: liabilities are 83% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$451K
-13% vs prior year
Spent
$494K
To programs
69%
Net assets
$108K
By yearFY2021–FY2025
Revenue
$451K
FY2025▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2021$436K
FY2022$440K
FY2023$506K
FY2024$518K
FY2025$451K
Expenses
$494K
FY2025▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2021$421K
FY2022$436K
FY2023$479K
FY2024$526K
FY2025$494K
Net assets
$108K
FY2025▼ -28%
Tap a bar for its year
Net assets by fiscal year
FY2021$129K
FY2022$133K
FY2023$160K
FY2024$151K
FY2025$108K

From the FY2025 Form 990 (year ending July 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1988.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $342K Management & general 31% · $152K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Leah Ayers
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Emily Morgan
Director
$0Pt VII · Sec A
Rebekah Deroco
Directorschool Administrator
$0Pt VII · Sec A
David Huguet
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Darin Smith
Chairman
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2023FY2022FY2021
Mary Ann Easterling$61,800$61,040$58,760
Jill Smith$18,245$13,036$9,263
Emily Morgan$10,213$5,386$2,150

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates and develops approximately 145 children through a dedicated facility.

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Provided by the organization

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1 program · $342K · in their own filed words · FY2024
01

To provide a good education and sound develpmental activites to approximately 180 students.

$342Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$451K
Ln 12
Fees for servicesLn 2g$442K
Investment incomeLn 3$6K
Gifts and grantsLn 1h$4K
Money outPt IX
$494K
Ln 25
Programscol B$342K
Managementcol C$152K
Owns and owesPt X
$108K
net assets · Ln 32
Cash and savingsLn 1–2$264K
Total assetsLn 16$630K
LiabilitiesLn 26$522K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fundraising eventsLn 1c$3K
Fees for servicesLn 2g$442K
Investment incomeLn 3$6K
Total revenueLn 12$451K
Assets in detailPt X, end of year
CashLn 1$104K
SavingsLn 2$160K
Cash and savings togetherLn 1–2$264K
Land, buildings, equipmentLn 10c$657
Total assetsLn 16$630K
LiabilitiesLn 26$522K
Net assetsLn 32$108K
OperationsPt I, VI
EmployeesI 537
VolunteersI 660
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$236K$264K
Land, buildings, equipmentLn 10c$2K$657
Total assetsLn 16$241K$630K
LiabilitiesLn 26$89K$522K
Net assetsLn 32$151K$108K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$383K$274K$110K
Payroll taxesLn 10$30K$21K$8K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$220$220
Office expensesLn 13$758$758
Information technologyLn 14$6K$6K
OccupancyLn 16$36K$36K
Depreciation, depletion and amortizationLn 22$706$137$569
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$23K$551$22K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$494K$342K$152K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $451K$494K−$43K$108K 990 PDF
FY2024 $518K$526K−$8K$151K 990 PDF
FY2023 $506K$479K$26K$160K 990 PDF
FY2022 $440K$436K$4K$133K 990 PDF
FY2021 $436K$421K$15K$129K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $451,432 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,279$3,900
I-9 Program service revenuePrior year $510,594$441,880
I-10 Investment incomePrior year $1,794$5,652
I-11 Other revenuePrior year $4,417$0
I-12 Total revenuePrior year $518,084$451,432
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $455,139$412,972
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $70,487$80,978
I-18 Total expensesPrior year $525,626$493,950
I-19 Revenue less expensesPrior year −$7,542−$42,518
Part VI · Governance 7 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $451,432 across 7 lines filed
VIII-1c Fundraising events$2,730
VIII-1f All other contributions, gifts and grants$1,170
VIII-1h Total contributions, gifts and grants$3,900
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $441,880$441,880
VIII-3 Investment incomeUnrelated business $5,652$5,652
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $441,880 · Unrelated business $5,652 · Excluded from tax $0$451,432
Part IX · Statement of functional expenses $493,950 across 12 lines filed
IX-7 Other salaries and wagesPrograms $273,716 · Management $109,666$383,382
IX-10 Payroll taxesPrograms $21,126 · Management $8,464$29,590
IX-11c Accounting feesManagement $4,189$4,189
IX-11g Other fees for servicesPrograms $1,375$1,375
IX-12 Advertising and promotionPrograms $220$220
IX-13 Office expensesManagement $758$758
IX-14 Information technologyManagement $6,339$6,339
IX-16 OccupancyPrograms $35,789$35,789
IX-22 Depreciation, depletion and amortizationPrograms $137 · Management $569$706
IX-23 InsurancePrograms $7,264$7,264
IX-24 Other expenses (24a–d)Programs $551 · Management $22,222$22,773
IX-24e All other expensesPrograms $1,565$1,565
IX-25 Total functional expensesPrograms $341,743 · Management $152,207 · Fundraising $0$493,950
Part X · Balance sheet $630,106 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $46,756$103,712
X-2 Savings and temporary cash investmentsStart of year $189,163$159,806
X-4 Accounts receivable$362,473
X-9 Prepaid expenses and deferred chargesStart of year $3,134$3,458
X-10c Land, buildings and equipment, netStart of year $1,610$657
X-16 Total assetsStart of year $240,663$630,106
X-17 Accounts payable and accrued expensesStart of year $263$185
X-19 Deferred revenueStart of year $89,213$521,500
X-26 Total liabilitiesStart of year $89,476$521,685
X-27 Net assets without donor restrictionsStart of year $151,187$108,421
X-32 Total net assets or fund balancesStart of year $151,187$108,421
X-33 Total liabilities and net assetsStart of year $240,663$630,106
Part XI · Reconciliation of net assets $108,421 net assets at year end
XI-1 Total revenue$451,432
XI-2 Total expenses$493,950
XI-3 Revenue less expenses−$42,518
XI-4 Net assets at start of year$151,187
XI-8 Prior period adjustments−$248
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$108,421

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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