2021-03-11T15:21:24-06:00 2020-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2019-07-01 952668328 San Diego Christian College SAND 6192018700 200 Riverview Pkwy Santee CA 92071 Allen Garrett CFO 6192018700 2021-03-11 1 Ted R Batson Jr P00721951 7145770988 2019 2022-09-23 18:48:47Z Kevin Corsini 200 Riverview Pkwy Santee CA 92071 31904157 0 X https://sdcc.edu/ X 1971 CA Educating and inspiring students through the truth of scripture. 9 9 288 13 0 0 353305 4895828 15780611 15630916 6678 -539819 -2857 350000 16137737 20336925 4771383 5206890 0 0 5317874 5791101 0 0 162634 8459900 8207699 18549157 19205690 -2411420 1131235 15310993 4522812 18092034 6172618 -2781041 -1649806 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. 0 0 17725726 5206890 15630916 San Diego Christian College (SDCC) is a non-denominational Christian 4-year liberal arts college that offers more than 35 undergraduate majors and concentrations. 17725726 1 1 0 0 0 0 0 0 0 1 1 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 886 0 1 288 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 1 0 CA X Allen Garrett 6192018700 200 Riverview Pkwy Santee CA 92071 X Dr Paul Ague President & CEO (Part year) 40.00 X 127740 0 60580 Dr Kevin Corsini President & CEO 40.00 X 62567 0 21723 Allen Garrett CFO 40.00 X 61500 0 0 Phil Sparling Chairman 5.00 X X 0 0 0 Tim Savajola Vice Chairman 5.00 X X 0 0 0 Linda Murphy Secretary 5.00 X X 0 0 0 Dr Rob Zinn Trustee 5.00 X 0 0 0 Debbie Beyer Trustee 5.00 X 0 0 0 Matthew Krause Trustee (Part year) 5.00 X 0 0 0 Enrique Sanchez Trustee (Part year) 5.00 X 0 0 0 Gene Leslie Trustee (Part year) 5.00 X 0 0 0 Mike Carlisle Trustee 5.00 X 0 0 0 Charles Morse Trustee 5.00 X 0 0 0 David Malcolm Trustee 5.00 X 0 0 0 Cynthia Cavanaugh Trustee 5.00 X 0 0 0 251807 0 82303 1 0 1 0 Provider Contract Foodservice 7119 Indiana Street Riverside CA 92504 Cafeteria Services 575510 Emerge Education 355 N 21st Street Camp Hill PA 17011 Recruiting 566374 Ricoh - Mindshift 90 Box 31001-0850 Pasadena CA 91110 Computer/Network Technical support 265446 Buchalter 1000 Wilshire Blvd Suite 1500 Los Angeles CA 90017 Legal Services 253110 FA Solutions 600 1st Ave N Ste 302 Box 12 Saint Petersburg FL 33701 Financial Aid Processing 194804 7 343342 4552486 4895828 Tuition and fees 611310 15146222 15146222 Auxiliary services 900099 484694 484694 15630916 1528 1528 25885 11000000 26811 11540421 -926 -540421 -541347 -541347 Miscellaneous Income 900099 350000 350000 350000 20336925 15630916 0 -189819 X 5206890 5206890 390597 176643 184514 29440 200777 137613 61433 1731 4294911 4247474 8920 38517 124570 110503 13632 435 482864 451111 29658 2095 297382 262588 33604 1190 310796 310796 90028 90028 200 200 3331374 3170984 112814 47576 59531 59531 603108 536484 58613 8011 296878 277629 15085 4164 1815335 1727657 70142 17536 66330 66330 1001 1001 766313 727997 30653 7663 427558 406180 17102 4276 250688 30083 220605 Campus Actvs-restricted 133827 133827 Bad Debt 54732 54732 19205690 17725726 1317330 162634 163680 755242 153 273699 856082 1195272 194504 236139 5168763 3745170 13377265 1423593 75277 2098 363965 363965 280067 272804 15310993 4522812 2357865 1322698 1006442 1193850 780000 14485483 1787312 850000 242244 238758 18092034 6172618 X -3463389 -2369016 682348 719210 -2781041 -1649806 15310993 4522812 1131235 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 644415 14386 658801 657594 10678 10700 34557 644415 692631 8835 43872 657594 632040 57974 2617 692631 656599 24559 632040 1.00000 0 0 173227 53657 119570 2234836 2039974 194862 2760700 1651539 1109161 1423593 Fixed income church bonds 363965 F 363965 Student loans receivable 272804 F 272804 Perkins Loan Liability 238758 238758 15340788 0 15340788 200 4995937 4996137 20336925 14209553 0 14209553 200 4995937 4996137 19205690 Part V, Line 4: The College's endowments consist of two individual funds established for scholarships. Schedule D, Part V, Lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions Part XI, Line 4b - Other Adjustments: Student Aid 4,995,937. Part XII, Line 4b - Other Adjustments: Student Aid 4,995,937. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). The organization states its racially nondiscriminatory policy on their website in the disclosure section. The policy is stated as a Title IX policy and procedure. It is displayed during the registration period and the rest of the year as well. The university is in the process of moving the policy to the homepage of their website. Schedule E, Part I, Line 6 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, Cal Grants, and HEERF Grants (made available during the Covid-19 Pandemic). The College acts as an agent for the respective agencies. 1 Scholarships and financial aid 399 4995937 HEERF Grants 264 210953 Part I, Line 2: 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 1 1 X X X 0 0 0 0 0 0 0 0 0 Dr Paul Ague President & CEO (Part year) 127206 0 0 0 534 0 31080 0 30119 0 188939 0 0 0 Part I, Line 1a Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Dr. Paul Ague and Dr. Kevin Corsini met the qualifications for and received a board-approved ministerial housing allowance during the tax year. William Crawford Former Trustee For operating funds X 350000 350000 0 1 1 C E Leslie Trustee For LOC Collateral X 215000 215000 0 1 1 Beverly LaHaye Former Trustee (Trustee Emeritus) For LOC Collateral X 215000 215000 0 1 1 780000 Elizabeth J Ague Family relationship with Dr. Paul Ague, President/CEO 86569 Employee compensation 0 Form 990, Part VI, Section A, line 8b 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, Section B, line 11b 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 board of directors prior to filing. Form 990, Part VI, Section B, line 12c 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, Section B, line 15 The President & CEO's and officers' compensation is reviewed annually by the Executive Committee and the HR Department. Comparability data is used to determine the compensation and the final decision is included in a written contract. Form 990, Part VI, Section C, line 19 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 document retention and destruction policy that will be put in place during FYE 6/30/21. 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, Part IX, line 11g Contract Labor: Program service expenses 3,170,984. Management and general expenses 112,814. Fundraising expenses 47,576. Total expenses 3,331,374.