2024-05-14T07:44:48+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 952668328 San Diego Christian College SAND 6192018700 280 Riverview Pkwy Santee CA 92071 David Poole President 6192018742 2024-05-14 true Lisa Kopecky 999009999 true Ashley Peabody P01385870 5055022746 2022 2023-04-26 12:10:37Z David Poole 280 Riverview Pkwy Santee CA 92071 12113560 false X https://sdcc.edu X 1971 CA Educating and inspiring students through the truth of scripture. 7 7 140 11 0 0 4920683 2175645 13965379 9761099 83 -51933 3225 0 18889370 11884811 7060384 4132841 0 0 4757271 3578098 0 0 27056 6170888 3710692 17988543 11421631 900827 463180 6502093 9897293 7248399 10180419 -746306 -283126 San Diego Christian College exists to educate and inspire students through the truth of scripture and the development of competencies that prepare graduates whose purpose is to impact the world false false 10478573 4132841 9761099 San Diego Christian College (SDCC) is a non-denominational Christian 4-year liberal arts college that offers more than 35 undergraduate majors and concentrations. 10478573 true true false false false false false false true true false false true true false true false true false false false false false false false false false true true false false false true false false false false false false false false false false false false false true 634 0 true 140 true false false false false false false false false false false false false X 7 7 false false false false false false false true false false false false true true true true false true true false CA X Lisa Kopecky 6192018700 280 Riverview Pkwy Santee CA 92071 Jeremy McGarity Chairman 5.0 X X 0 0 0 Phil Sparling Vice Chairman 5.0 X X 0 0 0 Barrett Patel Trustee (Part Year) 5.0 X 0 0 0 Bob Galina Trustee (Part Year) 5.0 X 0 0 0 Brian Ross Trustee 5.0 X 0 0 0 Brooks Buser Trustee 5.0 X 0 0 0 Carrie Wilson Trustee 5.0 X 0 0 0 Chad Bickley Trustee 5.0 X 0 0 0 Gene Leslie Trustee ( Part Year) 5.0 X 0 0 0 Mark Bailey Trustee (Part Year) 5.0 X 0 0 0 Steve Baldwin Trustee 5.0 X 0 0 0 Allen Garrett CFO 20.0 X 10985 0 0 Dr Kevin Corsini President & CEO (Part Year) 40.0 X 108377 0 106383 Jeff Eyenson Department Chair 40.0 X 105911 0 152 Kathleen Poole Department Chair 40.0 X 102877 0 148 Matt Zealand VP Operations 40.0 X 135978 0 22356 464128 0 129039 4 false true false Provider Contract Foodservices 7119 Indiana Avenue Riverside CA 92504 Cafeteria services 369511 Green Heat SD 1998 Via Del Torrie Alpine CA 91901 Construction and Handiman work 130883 Ricoh PO Box 31001-0580 Pasadena CA 911100850 IT support 126308 Highmark Companies PO Box 5459 Cary NC 27512 ERC Application Processing 125570 FA Solutions 600 1st Ave N Saint Petersburg FL 33701 Student Financial Aid services 110903 6 83800 2091845 2175645 Tuition and Fees 611310 9262371 9262371 Auxiliary Services 611310 498728 498728 0 0 0 0 9761099 2932 2932 0 0 173884 228749 0 -54865 -54865 -54865 0 0 0 0 0 11884811 9761099 0 -51933 4132841 4132841 216762 165401 47487 3874 2850206 2690753 159453 273714 256252 16993 469 237416 221913 15194 309 69601 69601 35290 35290 930861 811215 111131 8515 14564 14564 599328 306586 289768 2974 151867 142826 8087 954 1216831 1146558 62859 7414 211366 211366 5772 5772 154614 145410 8233 971 150652 141684 8022 946 118936 53010 65926 Equipment 31099 29248 1656 195 19911 17738 1738 435 11421631 10478573 916002 27056 706795 704911 1158431 827595 1331876 0 0 0 0 236757 210245 5444326 4197187 1624829 1247139 345713 345539 248997 267962 2511407 4631190 6502093 9897293 3431034 4293664 729292 466635 215000 215000 858400 634857 1775915 2079373 238758 2490890 7248399 10180419 X -1450123 -995238 703817 712112 -746306 -283126 6502093 9897293 463180 0 X false true X true true true X 353305 4895828 5007128 4920683 2175645 17352589 0 0 353305 4895828 5007128 4920683 2175645 17352589 1107633 16244956 10275 1528 10302 10433 2932 35470 3225 3225 0 350000 0 0 0 350000 17741284 70488155 0.9157 0.9421 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - 350000.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 350000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 685207 8295 693502 667950 17257 685207 658801 9149 667950 644415 14386 658801 657594 10678 10700 34557 644415 0.0 1.0 0.0 false false 416215 132173 284042 2269411 2194098 75313 2758700 1870916 887784 1247139 Other receivable - employee retention tax credit 2418084 Operating Lease Right of Use Asset 2213106 4631190 Perkins Loan Liability 232383 Operating Lease Obligations 2258507 2490890 7751970 0 0 7751970 4132841 4132841 11884811 7288790 0 0 7288790 4132841 4132841 11421631 Schedule D, Part V, Line 4 Intended uses of endowment funds The College's endowments consist of two individual funds established for scholarships. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 4132841 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 4132841 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The College participates in various programs administered by the Department of Education and the State of California including Title IV funding, SEOG, Federal Work Study, and Cal Grants. The College acts as an agent for the respective agencies. In addition, the College has received the Employee Retention Credit (ERC). true Scholarships and financial aid 404 4132841 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The school awards athletic, academic, and merit-based scholarships. Records related to scholarship eligibility and awards are maintained. Scholarship funds are tied directly to student accounts, and no cash changes hands. X true true X X false false false false false false false false false Dr Kevin Corsini President & CEO (Part Year) 108377 0 0 0 0 0 19000 0 87383 0 214760 0 0 0 Matt Zealand VP Operations 135978 0 0 0 0 0 0 0 22356 0 158334 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Dr Kevin Corsini met the qualifications for and received a board-approved ministerial housing allowance during the tax year. Gene Leslie Trustee For LOC collateral X 215000 215000 false true true 215000 Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the Chairman of the Board and the Chairman of the Finance/Audit Committee of the board prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The CFO and Controller are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation is compiled and approved by the Board and executed by the HR Department in the form of a three year contract. The contract is reviewed by the Board at the end of each three year period prior to renewal/extension. Comparability data is used to determine the compensation, and the final decision is documented in the Board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees Officer compensation is determined and approved by the President using comparability data and documented in a written contract. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VI, Section B, Line 14: The organization is in the process of implementing a written document retention and destruction policy. This question will be answered yes on the 6/30/2024 tax return. Form 990, Part VII, Line 1 & Sch J, Part II Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Page 1, Item F - Principal Officer Dr. Kevin Corsini, President & CEO, was replaced by Dr. David Poole, President, after the end of this tax period (6/30/23.) Accordingly, Dr. David Poole is not reported on Form 990, Part VII during this tax period.