2022-05-13T14:30:47-05:00 2021-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2020-07-01 941495182 VALLEY CHRISTIAN SCHOOLS VALL 4085132598 100 SKYWAY DRIVE NO 120 SAN JOSE CA 95111 KEN SHILLING CFO 4085132598 2022-05-12 1 KEN SHILLING 999009999 KATY BROWN P00650274 9257902600 2022-05-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KEN SHILLING 100 SKYWAY DRIVE NO 120 SAN JOSE CA 95111 67992343 0 X WWW.VCS.NET X 1956 CA PROVIDE CHRISTIAN EDUCATION FOR 2,730 STUDENTS IN GRADES K-12. 9 6 465 100 0 0 3369649 1891146 64265513 65370661 704129 280205 238166 250430 68577457 67792442 3779390 4204984 0 0 37662668 39929841 0 8000 656329 21764363 20815119 63206421 64957944 5371036 2834498 108389096 114034879 51850780 54716174 56538316 59318705 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 2,742 IN GRADES K-12. 0 0 50246796 4204984 65370661 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. 50246796 1 1 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 1 1 1 0 0 1 87 0 1 465 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 6 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 NO 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 VERA SHANTZ MEMBER 2.00 X 0 0 0 SUSAN BAGLEY MEMBER 2.00 X 0 0 0 ROBERT RUBINO MEMBER 2.00 X 0 0 0 DR RICK WATSON MEMBER 2.00 X 0 0 0 HANNAH JOHN MEMBER 2.00 X 0 0 0 LUKE ROUSH MEMBER 2.00 X 0 0 0 CLIFFORD DAUGHERTY PRESIDENT 40.00 X 237506 0 167036 STEVEN R NELSON CRO 40.00 X 330310 0 36600 ROBERT E VALITON COO 40.00 X 271121 0 34712 KENNETH R SHILLING CFO 40.00 X 254188 0 28492 JOHN MARK COOLEY CLO 40.00 X 240848 0 13929 JERRY GLYNN MERZA SUPERINTENDENT 40.00 X 212575 0 39946 DONALD CHASE WIGGINS CMO 40.00 X 24821 0 2037 DANNY KIM VP OF AMSE 40.00 X 196192 0 30422 KARL STEWART VP OF QUEST 40.00 X 186322 0 18876 JENNIFER SILVA VICE PRINCIPAL 40.00 X 162722 0 26316 MICHAEL S ANNAB IT DIRECTOR 40.00 X 160651 0 27630 TROY A GUNTER VP OF CONSERVATORY 40.00 X 158623 0 28116 2435879 0 454112 82 0 1 0 UNITED FACILITIES GROUP INC 2405 DE LA CRUZ BLVD SANTA CLARA CA 95050 BUILDING CLEANING AND MAINTENANCE SERVIC 786548 NEW TECHNOLOGY SPECIALISTS 1709 A LITTLE ORCHARD ST SAN JOSE CA 95125 BUILDING REPAIR AND MAINTENANCE SERVICES 661401 ALLIED UNIVERSAL SECURITY SERVICES PO BOX 31001-2374 PASADENA CA 91110 SECURITY SERVICE 434569 ABM BUILDING SOLUTIONS PO BOX 52609 LOS ANGELES CA 90074 BUILDING MAINTENANCE (HVAC) SERVICES 226897 BRIGHTVIEW LANDSCAPE SERVICES INC 825 MABURY RD SAN JOSE CA 95133 LANDSCAPE SERVICE 206890 10 573248 1317898 97075 1891146 TUITION AND FEES 611710 63390035 63390035 AUXILLIARY SERVICES 611710 1921302 1921302 OTHER PROGRAM REVENUE 611710 59324 59324 65370661 294290 294290 339171 0 339171 339171 339171 43706 56375 1416 -12669 -1416 -14085 -14085 53369 573248 142110 -88741 -88741 67792442 65370661 0 530635 1000 1000 4203984 4203984 2028484 250785 1373972 403727 27986335 23263978 4722357 1351099 1080879 270220 6369748 5092429 1273107 4212 2194175 1734771 433693 25711 161153 161153 1324922 1324922 102415 102415 8000 8000 1100479 653060 357550 89869 465661 419095 46566 452890 398607 44290 9993 576326 3725 540657 31944 5598410 3262247 2327313 8850 81338 71019 7891 2428 995699 767170 217609 10920 224071 224071 4394578 3559608 791024 43946 737132 663419 73713 INSTRUCTIONAL PROGRAM 3997239 3997239 EMPLOYEE MORALE/STAFF D 252709 174374 74732 3603 TRANSPORTATION (SCHOOL 183840 174648 9192 OTHER EXPENSES 166257 89535 63596 13126 64957944 50246796 14054819 656329 9263018 3173777 9025022 9313209 1157220 190697 566330 508593 495682 208689 135562320 63196525 75661366 72365795 12220458 28274119 108389096 114034879 6946382 8751160 4415929 6506048 40230496 39458966 257973 0 51850780 54716174 X 52755055 55523205 3783261 3795500 56538316 59318705 108389096 114034879 2834498 -54109 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 3485535 -3164 3482371 3427146 58389 3485535 3344201 82945 3427146 3300067 44134 3344201 3203303 96764 3300067 0.00000 0.55680 0.44320 0 0 9710162 9710162 94625492 42923764 51701728 14009779 6852833 7156946 4423021 2940476 1482545 12793866 10479452 2314414 72365795 CORPORATE DEBT SECURITIES 28274119 F 28274119 X 63832894 -54109 53285 -824 63833718 3958724 3958724 67792442 61052505 53285 53285 60999220 3958724 3958724 64957944 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, 2021 OR 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 3,319,184. TUITION AND FEE DISCOUNTS 781,650. FUNDRAISING EXPENSES -142,110. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 3,319,184. TUITION AND FEE DISCOUNTS 781,650. FUNDRAISING EXPENSES -142,110. 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. QUEST BALL 526722 473353 53369 53369 79289 EL JOG-A-THON 99895 99895 259 9193 626617 573248 53369 53369 259 88482 142110 -88741 1 SCHOLARSHIPS AND FINANCIAL AID 313 3319184 FMV DIRECT CREDIT TO STUDENT ACCOUNT TUITION AND FEES DISCOUNT 2041 781650 FMV DIRECT CREDIT TO STUDENT ACCOUNT SANTA CRUZ FIRE VICTIM GRANT 1 62867 HEART ATTACK VICTIM GRANT 1 40283 PART I, LINE 2: ALL WRITTEN 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 163572 0 25000 0 48934 0 36600 0 130436 0 404542 0 0 0 STEVEN R NELSON CRO 322525 0 0 0 7785 0 36600 0 0 0 366910 0 0 0 ROBERT E VALITON COO 266545 0 0 0 4576 0 15836 0 18876 0 305833 0 0 0 KENNETH R SHILLING CFO 248913 0 0 0 5275 0 14229 0 14263 0 282680 0 0 0 JOHN MARK COOLEY CLO 238797 0 0 0 2051 0 13929 0 0 0 254777 0 0 0 JERRY GLYNN MERZA SUPERINTENDENT 210524 0 0 0 2051 0 12530 0 27416 0 252521 0 0 0 DANNY KIM VP OF AMSE 194128 0 0 0 2064 0 11546 0 18876 0 226614 0 0 0 KARL STEWART VP OF QUEST 183960 0 0 0 2362 0 0 0 18876 0 205198 0 0 0 JENNIFER SILVA VICE PRINCIPAL 155574 0 0 0 7148 0 7440 0 18876 0 189038 0 0 0 MICHAEL S ANNAB IT DIRECTOR 158778 0 0 0 1873 0 8754 0 18876 0 188281 0 0 0 TROY A GUNTER VP OF CONSERVATORY 156416 0 0 0 2207 0 9240 0 18876 0 186739 0 0 0 PART I, LINE 1A THE BOARD OF DIRECTORS PASSED A RESOLUTION TO APPROVE A REASONABLE MONTHLY TAXABLE HOUSING ALLOWANCE FOR THE PRESIDENT. 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 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 0 36520 ACCOUNT CREDIT FINANCIAL AID FOR RELATIVE OF AN OFFICER ANNE DELKE FAMILY MEMBER OF BOARD MEMBER SUSAN BAGLEY 100650 EMPLOYMENT 0 PAM WATSON FAMILY MEMBER OF BOARD MEMBER DR. RICK WATSON 17085 EMPLOYMENT 0 MIKE ANNAB FAMILY MEMBER OF CEO CLIFF DAUGHERTY 160205 EMPLOYMENT 0 JOHN DELKE FAMILY MEMBER OF BOARD MEMBER SUSAN BAGLEY 91566 EMPLOYMENT 0 KRISTIN ANNAB FAMILY MEMBER OF CEO CLIFF DAUGHERTY 116325 EMPLOYMENT 0 ROBERT RUBINO BOARD MEMBER 86925 SOUND ENGINEERING SERVICE 0 X 5 43706 FMV X AUCTION ITEMS 69 53369 FMV 0 0 0 0 PART I, COLUMN (B): THIS REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. 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 2019. 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 COMMUNITY OUTREACH 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 117600 CASH THE QUEST INSTITUTE FOR QUALITY EDUCATION P 106471 CASH