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ObjectId: 201501339349301855 - Submission: 2015-05-13
TIN: 58-0566206
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
See separate instructions.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
13
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 in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in 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 in 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.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in 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
Yes
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) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in 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," to line 5a or 5b, describe in Part III.
6
For persons listed in 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," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported in 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" to 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) 2013
Page 2
Schedule J (Form 990) 2013
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 in 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 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation
reported as deferred
in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
WILLIAM CLARKSON IV
PRESIDENT
(i)
(ii)
455,199
0
0
0
18,556
0
171,837
0
82,301
0
727,893
0
0
0
2
WENDY BARNHART
DIRECTOR OF BUSINESS AND FINAN
(i)
(ii)
194,195
0
0
0
927
0
12,363
0
44,066
0
251,551
0
0
0
3
KRISTI KERINS
PRINCIPAL - ELEMENTARY
(i)
(ii)
196,710
0
0
0
722
0
9,628
0
1,112
0
208,172
0
0
0
4
COLLEEN GLAUDE
DEAN OF INSTIT TECHNOLOGY
(i)
(ii)
161,720
0
0
0
731
0
9,744
0
33,925
0
206,120
0
0
0
5
JERE WELLS
ASST HEADMASTER FOR ACADEMICS
(i)
(ii)
160,121
0
0
0
760
0
6,082
0
11,666
0
178,629
0
0
0
6
JOSEPH DIMON IV
ASST HEADMASTER STUDENT LIFE
(i)
(ii)
138,816
0
0
0
18,229
0
1,971
0
46,269
0
205,285
0
0
0
7
DANETTE MORTON
PRINCIPAL - JUNIOR HIGH
(i)
(ii)
147,185
0
0
0
720
0
651
0
56,296
0
204,852
0
0
0
8
John Peters
Principal - High School
(i)
(ii)
145,761
0
0
722
0
1,926
0
56,285
0
204,694
0
0
0
9
Robert Ryshke
Exec. Dir.,Center for Teaching
(i)
(ii)
139,708
0
606
0
8,075
0
11,784
0
160,173
0
0
0
10
Marjorie Mitchell
Director of Admissions
(i)
(ii)
129,016
0
0
632
0
284
0
22,157
0
152,089
0
0
0
Schedule J (Form 990) 2013
Page 3
Schedule J (Form 990) 2013
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
Housing allowance or residence for personal use
Schedule J, Part I, Line 1a As a condition of employment, convenience of the school, selected members of the school management team (President, Upper School Principal, Middle School Principal, Director of Business and Finance, Dean of Instructional Technology, and Assistant Headmaster for Student Life) 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.
Travel for companions
Schedule J, Part I, Line 1a 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's family at those events. It is management's position that the spousal travel is non-taxable to the employee.
Health or social club dues or initiation fees
Schedule J, Part I, Line 1a The School allows employees use of the school's health and athletic facilities for all full-time employees at the school. In addition, the school provides membership to selected clubs in the area for business entertainment in order to advance the mission of the school. The school pays the annual dues for individuals who require membership by their position to utilize the club. It is management's position that these amenities are non-taxable to the employee.
Personal services (e.g., mail, chauffer, chef)
Schedule J, Part I, Line 1a The school, through the housekeeping department, provides 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.
Supplemental nonqualified retirement plan
Schedule J, Part I, Line 4b THE SCHOOL SPONSORS BOTH A (A) NON-QUALIFIED 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN AND (B) NON-QUALIFIED 457(B) DEFERRED COMPENSATION PLAN. UNDER THE NON-QUALIFIED 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN, THE SCHOOL'S CONTRIBUTION WHICH IS BASED UPON PREDETERMINED SCHEDULE AS WELL AS THE PERFORMANCE OF THE PRESIDENT IS ANNUALLY APPROVED BY THE SCHOOL'S BOARD OF TRUSTEES. THE CONTRIBUTIONS AND EARNINGS THEREON ARE SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. IN ADDITION, UNDER THE NON-QUALIFIED 457(B) DEFERRED COMPENSATION PLAN, THE PRESIDENT OF SCHOOL MAY ELECT SALARY DEFERRALS INTO THIS PLAN UP TO THE ANNUAL CALENDAR LIMITATION AS DETERMINED BY THE IRS.
Schedule J (Form 990) 2013
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