2020-07-13T13:28:18-05:00 2019-06-30 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2018-07-01 952668328 San Diego Christian College SAND 6192018700 200 Riverview Pkwy Santee CA 92071 Allen Garrett CFO 6192018700 2020-07-13 1 Ted R Batson Jr P00721951 7145770988 139.146.132.42 2020-07-13 14:28:08 ED P 651433733A40A3966A68996BF4F06095BD87B1F5 A69756DC519302CBC1BB4C4DFCD2BAB03E0913AD 2018 2021-01-29 14:40:06Z Kevin Corsini 200 Riverview Pkwy Santee CA 92071 16334788 0 X https://sdcc.edu/ X 1971 CA Educating and inspiring students through the truth of scripture. 11 10 295 12 0 0 272171 353305 16969692 15780611 9672 6678 173408 -2857 17424943 16137737 4091564 4771383 0 0 5643683 5317874 0 0 142570 8653904 8459900 18389151 18549157 -964208 -2411420 18847562 15310993 15626007 18092034 3221555 -2781041 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 17742573 4771383 15780611 San Diego Christian College (SDCC) is a non-denominational Christian 4-year liberal arts college that offers more than 35 undergraduate majors and concentrations. 17742573 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 981 0 1 295 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 1 0 CA X Allen Garrett 6192018700 200 Riverview Pkwy Santee CA 92071 X Phil Sparling Chairman 5.00 X X 0 0 0 Tim Savajola Vice Chairman, Interim CFO 5.00 X X 36000 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 5.00 X 0 0 0 Enrique Sanchez Trustee 5.00 X 0 0 0 Gene Leslie Trustee 5.00 X 0 0 0 Mike Carlisle Trustee 5.00 X 0 0 0 Charles Morse Trustee 5.00 X 0 0 0 William Crawford Trustee 5.00 X 0 0 0 Jim Parker Trustee (Part Year) 5.00 X 0 0 0 Dr Paul Ague President & CEO 40.00 X 126468 0 104176 Robert Jensen COO (Part Year) 40.00 X 70795 0 6158 Adam Johnson CFO (Part Year) 40.00 X 11017 0 150 Allen Garrett CFO 40.00 X 0 0 0 244280 0 110484 1 0 1 0 Emerge Education 355 N 21st Street Camp Hill PA 17011 Recruiting 877588 Provider Contract Foodservice 7119 Indiana Street Riverside CA 92504 Cafeteria Services 642954 SAA 1835 N Marshall Avenue El Cajon CA 92020 Aviation School/Training 463996 Mindshift Technologies PO Box 200105 Pittsburgh PA 15251 Technology Services 338665 FA Solutions 600 1st Ave N Ste 302 Box 12 Saint Petersburg FL 33701 Financial Aid Processing 198979 10 1303 352002 353305 Tuition and fees 611310 15690626 15690626 Auxiliary services 900099 84364 84364 5621 5621 15780611 10275 10275 190597 194194 -3597 -3597 -3597 0 1303 2857 -2857 -2857 16137737 15780611 0 3821 X 4771383 4771383 309822 133030 156493 20299 68742 64112 3514 1116 4020574 3847526 118593 54455 98415 96567 831 1017 548464 531331 12666 4467 271857 253546 13897 4414 46579 46579 36500 36500 3222513 3159878 54207 8428 39774 39774 894604 876626 12914 5064 338664 315853 17311 5500 3014389 2863670 119655 31064 12559 12433 126 6599 6599 661954 628856 26478 6620 92042 87440 4602 Bad Debt 93723 93723 18549157 17742573 664014 142570 X 237241 163680 47635 153 58040 2851780 856082 871123 196090 194504 18223984 4846719 13948053 13377265 218239 75277 363965 363965 280067 55396 18847562 15310993 912001 2357865 975848 1006442 13000000 14485483 738158 242244 15626007 18092034 X 2279209 -3463389 942346 682348 3221555 -2781041 18847562 15310993 -2411420 7659 -3598835 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 657594 10678 10700 34557 644415 692631 8835 43872 657594 632040 57974 2617 692631 656599 24559 632040 653888 9474 6763 656599 1.00000 0 0 1933980 1933980 11300775 1492928 9807847 2228529 1780264 448265 2760700 1573527 1187173 13377265 Perkins Loan Liability 242244 242244 11376870 7659 2857 10516 11366354 4771383 4771383 16137737 13780631 2857 2857 13777774 4771383 4771383 18549157 Part V, Line 4: The College's endowments consist of two individual funds established for scholarships. 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 06/30/2019. 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 2d - Other Adjustments: Fundraising Event Expenses 2,857. Part XI, Line 4b - Other Adjustments: Student Aid 4,771,383. Part XII, Line 2d - Other Adjustments: Fundraising Event Expenses 2,857. Part XII, Line 4b - Other Adjustments: Student Aid 4,771,383. 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). Schedule E, Part I, Line 6 The College participates in various programs administered by the Department of Education (DOE) and state boards, and the College acts as an agent for the respective agencies. East Asia and the Pacific 0 0 Program services Student mission trips 23052 0 0 0 0 0 0 23052 0 23052 0 0 0 0 0 0 Part I, line 3: The organization tracked expenditures in accordance with accrual basis of accounting. 1 Scholarships and financial aid 379 4771383 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 125447 0 0 0 1021 0 33507 0 71506 0 231481 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, President & CEO, met the qualifications for and received a board-approved ministerial housing allowance during the tax year. Elizabeth J Ague Family relationship with Dr. Paul Ague, President/CEO 68742 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 after 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 desctruction policy that will be put in place during FYE 6/30/21. Form 990, Part VII: 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 Conract labor: Program service expenses 3,159,878. Management and general expenses 54,207. Fundraising expenses 8,428. Total expenses 3,222,513. Form 990, Part X, Lines 27 - 29: 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 06/30/2019. The 2018 Form 990 and its associated schedules have 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, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $(3,463,389) Line 29 - Net assets with donor restrictions 682,348 ___________ Total net assets $(2,781,041) Form 990, Part XII, Line 2c: The organization's board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.