TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201421899349300017 - Submission: 2014-07-08 TIN: 23-1352689

SCHEDULE O
(Form 990 or 990-EZ)

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 to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

Westminster Theological Seminary

Employer identification number

23-1352689

Identifier	Return Reference	Explanation
Reason for Amended Return	Form 990, Header, Item B	The Seminary's 6-30-13 Form 990 is being amended to update the following items: - Part I, Lines 13 and 16a, prior year column - $1,289,395 has been reclassified to Grants and similar amounts paid on Line 13 and professional fundraising expense reported on Line 16a to $0 - Program service revenue reported in Part III, Lines 4a - 4c - Contact phone number in Part VI, Line 20
Prior Year Amounts versus Current Year Amounts	Form 990, Part I, Lines 8 - 22	Due to a change in preparers and preparation methods, in some cases current year data is not comparable to prior year.
	Form 990, Part VI, Section A, line 2	Larry Puls and John Maynard - Family relationship
	Form 990, Part VI, Section B, line 11	The Form 990 is prepared by an independent CPA firm. The CFO and Accounting Manager review and approve the 990 and then send to the CAO, President, and Institutional Resources Committee of the Board of Trustees for review. Every member of the organization's governing body is provided with acccess to the 990, but delegates approval responsibility to the Institutional Resources Committee.
	Form 990, Part VI, Section B, line 12c	Board members and officers annually sign conflict of interest policy disclosures. The signed statements are reviewed by the Assistant to the President and Secretary (for board members) and the Human Resources department (for employees). If a conflict were to arise at a board meeting, the individual would abstain from voting.
	Form 990, Part VI, Section B, line 15	The Board determined the President's salary when he was initially hired. There has not been any salary increase for 3 years.
	Form 990, Part VI, Section C, line 19	The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.
Changes in Net Assets or Fund Balances:	Form 990, Part XI, line 9:	Change in value of beneficial interest in trust 660,523.
Explanation of Responsibility	Form 990, Part XII, Line 2c	The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.

Identifier

Return Reference

Explanation

Reason for Amended Return

Form 990, Header, Item B

The Seminary's 6-30-13 Form 990 is being amended to update the following items: - Part I, Lines 13 and 16a, prior year column - $1,289,395 has been reclassified to Grants and similar amounts paid on Line 13 and professional fundraising expense reported on Line 16a to $0 - Program service revenue reported in Part III, Lines 4a - 4c - Contact phone number in Part VI, Line 20

Prior Year Amounts versus Current Year Amounts

Form 990, Part I, Lines 8 - 22

Due to a change in preparers and preparation methods, in some cases current year data is not comparable to prior year.

Form 990, Part VI, Section A, line 2

Larry Puls and John Maynard - Family relationship

Form 990, Part VI, Section B, line 11

The Form 990 is prepared by an independent CPA firm. The CFO and Accounting Manager review and approve the 990 and then send to the CAO, President, and Institutional Resources Committee of the Board of Trustees for review. Every member of the organization's governing body is provided with acccess to the 990, but delegates approval responsibility to the Institutional Resources Committee.

Form 990, Part VI, Section B, line 12c

Board members and officers annually sign conflict of interest policy disclosures. The signed statements are reviewed by the Assistant to the President and Secretary (for board members) and the Human Resources department (for employees). If a conflict were to arise at a board meeting, the individual would abstain from voting.

Form 990, Part VI, Section B, line 15

The Board determined the President's salary when he was initially hired. There has not been any salary increase for 3 years.

Form 990, Part VI, Section C, line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Changes in Net Assets or Fund Balances:

Form 990, Part XI, line 9:

Change in value of beneficial interest in trust 660,523.

Explanation of Responsibility

Form 990, Part XII, Line 2c

The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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