2023-05-10T17:44:16-05:00 2022-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2021-07-01 941495182 VALLEY CHRISTIAN SCHOOLS VALL 4085132598 100 SKYWAY DRIVE 120 SAN JOSE CA 95111 KEN SHILLING CFO 4085132598 2023-05-10 1 KEN SHILLING 999009999 KATY BROWN P00650274 9257902600 2023-05-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z KEN SHILLING 100 SKYWAY DRIVE 120 SAN JOSE CA 95111 108274737 0 X WWW.VCS.NET X 1956 CA PROVIDE CHRISTIAN EDUCATION FOR 2,730 STUDENTS IN GRADES K-12. 7 5 504 350 0 0 1891146 4244588 65370661 72867859 280205 200229 250430 4443222 67792442 81755898 4204984 4489156 0 0 39929841 43750398 8000 0 833168 20815119 24504514 64957944 72744068 2834498 9011830 114034879 121258708 54716174 53120701 59318705 68138007 X VALLEY CHRISTIAN SCHOOL'S (VCS) MISSION IS TO PROVIDE A NURTURING ENVIRONMENT OFFERING QUALITY EDUCATION SUPPORTED BY A STRONG FOUNDATION OF CHRISTIAN VALUES IN PARTNERSHIP WITH PARENTS, EQUIPPING STUDENTS TO BECOME LEADERS TO SERVE GOD, THEIR FAMILIES, AND POSITIVELY IMPACT THEIR COMMUNITIES AND THE WORLD. STUDENTS ATTENDING THE SCHOOL DURING THIS YEAR WERE 2,785 IN GRADES K-12. 0 0 57080827 4489156 72867859 VALLEY CHRISTIAN SCHOOLS IS DEDICATED TO PROVIDING RELIGIOUS EDUCATION ALONG WITH TRAINING IN ACADEMICS, ARTS AND ATHLETICS FOR STUDENTS IN GRADES K-12. ACADEMICS - THE ACADEMIC JOURNEY CONTINUES FOR STUDENTS AS THEY PURSUE THEIR EDUCATIONAL PASSIONS WHILE GROWING STRONGER IN THEIR CHRISTIAN FAITH. WITH ACCESS TO A RICH COMBINATION OF CORE CLASSES AND ELECTIVES IN A RIGOROUS, COMPREHENSIVE COLLEGE PREPARATORY ENVIRONMENT, VCS STUDENTS HAVE THE OPPORTUNITY TO EXPLORE A VARIETY OF DISCIPLINES THAT LEAD THEM TO ACHIEVE THEIR GOD-INTENDED PURPOSES.CONSERVATORY - THE CONSERVATORY OF THE ARTS IS TO CONNECT STUDENTS' GOD-GIVEN TALENTS WITH EXTRAORDINARY OPPORTUNITIES FOR GROWTH AND SERVICE. THE CONSERVATORY OF THE ARTS OFFERS STUDENTS AN OPPORTUNITY TO FURTHER REFINE THEIR GOD-GIVEN ARTISTIC TALENTS BY MAJORING OR MINORING IN ONE OF SEVEN DISCIPLINES, INCLUDING MUSIC, VISUAL ARTS, DANCE ARTS, CINEMATIC ARTS, THEATRE ARTS, INTEGRATED ARTS, OR THEATRICAL DESIGN AND TECHNOLOGY. THE CONSERVATORY OF THE ARTS HAS EXPANDED COURSE OFFERINGS BY ENTERING INTO STRATEGIC PARTNERSHIPS WITH INTERNATIONALLY RECOGNIZED ART INSTITUTIONS, SUCH AS THE RENOWNED BERKLEE COLLEGE OF MUSIC IN BOSTON AND THE STEINWAY CORPORATION. COLLEGE AND ADMISSIONS COMMITTEES LOOK FAVORABLY ON UNDERGRADUATE APPLICATIONS THAT SHOW FOUR YEARS OF CONCENTRATED INVOLVEMENT IN A SPECIALIZED PROGRAM, AND THE CONSERVATORY PROGRAM GRADUATION STANDARDS IN CERTAIN DISCIPLINES ARE ABOVE AND BEYOND THE REQUIREMENTS FOR TRADITIONAL GRADUATION. WITH UNMATCHED RESOURCES AND TALENTED FACULTY, THE CONSERVATORY FOSTERS AN ENVIRONMENT WHERE STUDENTS MASTER THEIR TALENTS IN PREPARATION FOR ADMISSION TO INTERNATIONALLY RENOWNED COLLEGIATE INSTITUTIONS.ATHLETICS - ATHLETICS PROGRAM PROMOTES LIFELONG DISCIPLINE AND GOOD HEALTH. WHILE TRAINING IN DIVERSE SPORTS, ATHLETES LEARN TO EXHIBIT CHRISTIAN CHARACTER UNDER THE PRESSURE OF COMPETITION. VCS STUDENT-ATHLETICS REGULARLY COMPLETE WITH DISTINCTION AT THE LOCAL, STATE, AND NATIONAL LEVEL. WITH 22 TEAMS IN 15 DIFFERENT SPORTS, VCS PROVIDES THE OPPORTUNITY FOR ATHLETES TO DEVELOP IN THEIR SPORT AND GROW AS YOUNG MEN AND WOMEN. 57080827 1 1 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 1 1 1 0 0 1 84 0 1 504 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X KEN SHILLING 4085132598 100 SKYWAY DRIVE 120 SAN JOSE CA 95111 ERIC PHELPS CHAIR 2.00 X X 0 0 0 MICHAEL SPRAUVE VICE CHAIR 2.00 X X 0 0 0 HENRY KAESTNER SECRETARY 2.00 X X 0 0 0 HANNAH JOHN MEMBER 2.00 X 0 0 0 ROBERT RUBINO MEMBER 2.00 X 0 0 0 VERA SHANTZ MEMBER 2.00 X 0 0 0 DR RICK WATSON MEMBER 2.00 X 0 0 0 CLIFFORD DAUGHERTY PRESIDENT 40.00 X 266510 0 167463 STEVEN R NELSON CRO 40.00 X 357262 0 46634 ROBERT E VALITON COO (LEFT 4/22) 40.00 X 304383 0 36155 KENNETH R SHILLING CFO 40.00 X 276234 0 26523 JOHN MARK COOLEY CLO 40.00 X 258621 0 41265 JERRY GLYNN MERZA CAO 40.00 X 212438 0 40579 DONALD CHASE WIGGINS CMO (LEFT 6/22) 40.00 X 153755 0 71538 MARK BIEBER COO (AS OF 01/22) 40.00 X 0 0 0 DANNY KIM VP OF AMSE 40.00 X 200616 0 30941 KARL STEWART VP OF QUEST 40.00 X 188885 0 19055 SONIA AVILUCEA HS COUNSELOR 40.00 X 187146 0 9799 CHRISTIN STOCKHAUS DIRECTOR OF ADVANCEMENT 40.00 X 172173 0 29748 JENNIFER SILVA HS VICE PRINCIPAL 40.00 X 171308 0 27164 2749331 0 546864 133 0 1 0 SOUTH BAY CONSTRUCTION 1711 DELL AVE CAMPBELL CA 95008 CONSTRUCTION 3482662 FIRST STUDENT INC 24179 NETWORK PLACE CHICAGO IL 60673 BUS SERVICE 1257586 UNITED FACILITIES GROUP INC 2405 DE LA CRUZ BLVD SANTA CLARA CA 95050 JANITORIAL SERVICES 766198 NEW TECHNOLOGY SPECIALISTS 1709 A LITTLE ORCHARD ST SAN JOSE CA 95125 BUILDING MAINTENANCE, IT AND FACILITY SE 753825 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 31001-2374 PASADENA CA 91110 SECURITY SERVICE 552861 13 680080 3564508 156450 4244588 TUITION AND FEES 611710 68925915 68925915 AUXILLIARY SERVICES 611710 3820994 3820994 OTHER PROGRAM REVENUE 611710 120950 120950 72867859 217876 217876 455535 0 455535 455535 455535 25757249 49000 25803829 20067 -46580 28933 -17647 -17647 99359 680080 694943 -595584 -595584 ERC TAX CREDIT 900099 4583271 4583271 4583271 81755898 72867859 0 4643451 18621 18621 4470535 4470535 2074551 78426 1629996 366129 31799822 26368591 5295290 135941 1287043 1161626 121267 4150 6158510 5050593 1068695 39222 2430472 1918135 479534 32803 86090 86090 102373 102373 131854 131854 30845 30845 1755726 1042839 633051 79836 587003 527798 58644 561 623897 542952 60328 20617 661282 483743 144495 33044 6589064 3005257 3569046 14761 201971 181774 20197 985224 732301 241749 11174 46038 46038 4316035 3366508 906367 43160 1034381 930943 103438 INSTRUCTIONAL PROGRAM 5268046 5268046 TRANSPORTATION (SCHOOL 1362051 1293948 68103 OTHER EXPENSES 398964 282501 99834 16629 EMPLOYEE MORALE/STAFF D 323670 223562 95812 4296 72744068 57080827 14830073 833168 3173777 3610212 9313209 6875175 6227268 190697 257780 508593 504832 208689 196280 139918753 67091512 72365795 72827241 28274119 30759920 114034879 121258708 8751160 7048613 6506048 6556690 39458966 39515398 54716174 53120701 X 55523205 62693466 3795500 5444541 59318705 68138007 114034879 121258708 9011830 -192528 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 7.20 0 1 0 1 1 5.00 1 3482371 -3164 3479207 3485535 -3164 3482371 3427146 58389 3485535 3344201 82945 3427146 3300067 44134 3344201 0.00000 0.56520 0.43480 0 0 9710162 9710162 111584092 52558164 59025928 766019 254035 511984 4288146 3212619 1075527 13570334 11066694 2503640 72827241 CORPORATE DEBT SECURITIES 30759920 F 30759920 X 77804778 -192528 17000 -175528 77980306 3775592 3775592 81755898 68985476 17000 17000 68968476 3775592 3775592 72744068 PART II, LINE 9: THE CONSERVATION EASEMENT IS NOT REPORTED IN THE SCHOOL'S FINANCIAL STATEMENTS. PART V, LINE 4: THE ONLY DISBURSEMENTS PERMITTED FROM THE SCHOOL'S ENDOWMENT ARE FOR TEACHERS' COMPENSATION AND BENEFITS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE FRANCHISE TAX CODE, RESPECTIVELY. THE SCHOOL HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND CONCLUDED THAT THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY AS OF JUNE 30, 2022 OR 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 3,624,960. TUITION AND FEE DISCOUNTS 845,575. FUNDRAISING EXPENSES -694,943. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 3,624,960. TUITION AND FEE DISCOUNTS 845,575. FUNDRAISING EXPENSES -694,943. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHES ITS NON-DISCRIMINATION POLICY ON ITS WEBSITE HOMEPAGE. 1 APEX LEADERSHIP CO 1880 FROUDE STREET SAN DIEGO CA 92107 FY22 EL JOG-A-THON, FY22 JH JOG-A-THON 0 165200 26845 138355 165200 26845 138355 QUEST BALL 565767 466408 99359 466408 39896 57717 6800 61210 EL JOG-A-THON 107216 107216 134 13830 2 106456 106456 13160 20187 15601 779439 680080 99359 466408 53056 78038 6800 90641 694943 -595584 1 CITYTEAM MINISTRIES 526 SE GRAND AVENUE PORTLAND OR 97214 941501265 501(C)(3) 12500 0 TO HELP PEOPLE AFFECTED BY HOMELESSNESS AND HUNGER IN OUR COMMUNITY 1 0 SCHOLARSHIPS AND FINANCIAL AID 374 0 3624960 FMV DIRECT CREDIT TO STUDENT ACCOUNT TUITION AND FEES DISCOUNT 2213 0 845575 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: ALL REQUESTS FOR FINANCIAL AID FUNDS MUST BE SUBMITTED IN WRITING ALONG WITH SUPPORTING DOCUMENTATION BY THE REQUESTING FAMILIES DETAILING THEIR FINANCIAL SITUATION. THESE DOCUMENTS ARE REVIEWED ON AN ONGOING BASIS BY THE VCS FINANCIAL AID COMMITTEE. FINANCIAL AID AWARDS ARE GRANTED AS FUNDS BECOME AVAILABLE. DEPENDING ON THE AVAILABILITY OF FUNDS, TUITION ASSISTANCE AWARDS MAY BE OFFERED TO STUDENTS BASED ON ONE OR MORE OF THE FOLLOWING CRITERIA: EXTRAORDINARY GOD-GIVEN TALENTS, EXTRAORDINARY POTENTIAL OR A PROVEN FINANCIAL NEED. IN ORDER TO COMPLY WITH IRS REGULATIONS CONCERNING CHARITABLE CONTRIBUTIONS, ALL GIFTS TO THE GOOD SAMARITAN FUND MUST BE UNCONDITIONAL AND WITHOUT PERSONAL BENEFIT TO THE DONOR. THE ADMINISTRATION OF THE FUND, INCLUDING ALL DISBURSEMENTS, IS SUBJECT TO THE CONTROL AND DISCRETION OF THE COMMITTEE OR THE VCS BOARD OF DIRECTORS. THE COMMITTEE MAY CONSIDER RECOMMENDATIONS FROM ANYONE, BUT IN NO EVENT IS THE COMMITTEE BOUND IN ANY WAY TO HONOR THE RECOMMENDATIONS. DONORS WILL NOT BE PERMITTED TO RECOVER A CONTRIBUTION ON THE GROUNDS THAT THE COMMITTEE FAILED TO HONOR THE DONOR'S RECOMMENDATION. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 CLIFFORD DAUGHERTY PRESIDENT 212371 0 27951 0 26188 0 36900 0 130563 0 433973 0 0 0 STEVEN R NELSON CRO 349100 0 2831 0 5331 0 36900 0 9734 0 403896 0 0 0 ROBERT E VALITON COO (LEFT 4/22) 297471 0 3016 0 3896 0 17100 0 19055 0 340538 0 0 0 KENNETH R SHILLING CFO 268408 0 3016 0 4810 0 16423 0 10100 0 302757 0 0 0 JOHN MARK COOLEY CLO 252432 0 2837 0 3352 0 15207 0 26058 0 299886 0 0 0 JERRY GLYNN MERZA CAO 205458 0 3394 0 3586 0 12906 0 27673 0 253017 0 0 0 DANNY KIM VP OF AMSE 193644 0 3394 0 3578 0 11886 0 19055 0 231557 0 0 0 DONALD CHASE WIGGINS CMO (LEFT 6/22) 142933 0 3394 0 7428 0 11477 0 60061 0 225293 0 0 0 KARL STEWART VP OF QUEST 181615 0 3394 0 3876 0 0 0 19055 0 207940 0 0 0 CHRISTIN STOCKHAUS DIRECTOR OF ADVANCEMENT 165424 0 3394 0 3355 0 10693 0 19055 0 201921 0 0 0 JENNIFER SILVA HS VICE PRINCIPAL 156068 0 3394 0 11846 0 8109 0 19055 0 198472 0 0 0 SONIA AVILUCEA HS COUNSELOR 163314 0 3394 0 20438 0 9799 0 0 0 196945 0 0 0 PART I, LINE 1A THE BOARD OF DIRECTORS PASSED A RESOLUTION TO APPROVE A REASONABLE MONTHLY HOUSING ALLOWANCE FOR THE PRESIDENT AND THE CHIEF MINISTRY OFFICER. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 NONEAVAIL 2017-06-22 45885000 REFINANCE OF BONDS TO FIXED RATE 0 0 0 A 6170934 46000000 247756 45752244 2011 1 0 1 1 A 0 0 1 1 0 0.00530 0.00000 0.00530 0 0 1 A 0 0 1 0 0 0 0 0 1 A 0 55002 FINANCIAL AID FINANCIAL AID FOR RELATIVE OF AN OFFICER MIKE ANNAB FAMILY MEMBER OF PRESIDENT 174434 EMPLOYMENT 0 KRISTIN ANNAB FAMILY MEMBER OF PRESIDENT 124888 EMPLOYMENT 0 ANNE DELKE FAMILY MEMBER OF A BOARD MEMBER 112075 EMPLOYMENT 0 JOHN DELKE FAMILY MEMBER OF A BOARD MEMBER 108326 EMPLOYMENT 0 PAM WATSON FAMILY MEMBER OF A BOARD MEMBER 31968 EMPLOYMENT 0 RUBINO ENGINEERING ENTITY MORE THAN 35% OWNED BY CURRENT BOARD MEMBER 167775 SOUND ENGINEERING SERVICE 0 X 14 57091 FMV X AUCTION ITEMS 96 99359 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER REPRESENTS ITEMS CONTRIBUTED NOT NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 CEO CLIFF DAUGHERTY AND IT DIRECTOR MIKE S ANNAB HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND ASSISTANT CONTROLLER PROVIDE THE INFORMATION TO THE ACCOUNTING FIRM THAT PREPARES THE FORM 990. UPON RECEIPT OF THE COMPLETED FORM 990 FROM THE ACCOUNTING FIRM, THE CEO AND CFO REVIEW THE COMPLETED DOCUMENT AND FORWARD IT TO ALL THE MEMBERS OF THE BOARD OF DIRECTORS WHO ARE GIVEN THE OPPORTUNITY TO REVIEW BEFORE FINAL SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A CONFLICT OF INTEREST POLICY AND FURTHER BOARD MEMBERS AND OFFICERS MUST SUBMIT ANNUAL SIGNED CONFLICT OF INTEREST REPORTS AS A COMPONENT OF THE ANNUAL BUDGET APPROVAL PROCESS / SCHEDULE AND, IF NOT PREVIOUSLY DISCLOSED, WILL MAKE DISCLOSURE BEFORE ANY RELEVANT BOARD OR COMMITTEE ACTION. IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY, ANY MATTER INVOLVING A POTENTIAL CONFLICT OF INTEREST MUST BE REVIEWED AND APPROVED BY THE DISINTERESTED MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE RELEVANT POSITIONS ARE THE CEO, COO, CFO, CRO, CLO, AND SUPERINTENDENT. THE COMPENSATION IS BASED UPON A DETAILED REVIEW OF CONTEMPORANEOUS SALARY LEVELS FOR EQUIVALENT SCHOOLS IN THE SAN JOSE AND NORTHERN CALIFORNIA AREA, AS WELL AS A USE OF SOFTWARE FROM ECONOMIC RESEARCH INSTITUTE THAT ALSO PROVIDES COMPARATIVE DATA FOR SIMILAR SCHOOLS ACROSS CALIFORNIA. THIS INFORMATION IS PRESENTED TO THE BOARD OF DIRECTORS WHO BASE ANY INCREASE ON THIS INFORMATION. A REVIEW WAS LAST COMPLETED IN MARCH OF 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL AUDIT REPORT TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VII, SECTION A, LINE 1A COMPENSATION DOES NOT REFLECT CO-CURRICULAR COMPENSATION AND STIPENDS. QUEST INSTITUTE FOR QUALITY EDUCATION 100 SKYWAY DRIVE SAN JOSE CA 95111 204451361 QUALITY EDUCATION CA 501(C)(3) LINE 11 VALLEY CHRISTIAN SCHOOLS 1 THE ASSOCIATION FOR EKKLESIA IN EDUCATION 100 SKYWAY DRIVE SAN JOSE CA 95111 010731652 ASSOCIATION OF CHURCHES AND RELIGIOUS ORGANIZATIONS CA 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 THE QUEST INSTITUTE FOR QUALITY EDUCATION O 64164 CASH