﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2016v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2019-11-13T18:39:02-06:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>460495590</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>P&amp;J PROFESSIONAL ACCOUNTANCY GROUP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4220 W 3RD ST STE 207</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>900203450</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>455460170</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTHERN CALIFORNIA STATE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>UNIVERSITY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>2133825300</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3470 WILSHIRE BLVD STE 380</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90010</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HAE KYUNG HWANG</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2133825300</PhoneNum>
      <SignatureDt>2019-11-07</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SEUNGHEE KIM</PreparerPersonNm>
      <PTIN>P00440238</PTIN>
      <PhoneNum>2134873600</PhoneNum>
      <PreparationDt>2019-11-13</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <AtSubmissionCreationDeviceId>7C6C92E6C1BBA1F32932A757EB744D059796A5C0</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>C89A6C8FC96341129B3D26EBE674DDE8211D98C7</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2020-03-31 21:24:44Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>159155</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>159155</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>159155</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>50336</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5665</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>40141</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1598</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>53256</OtherExpensesTotalAmt>
      <TotalExpensesAmt>150996</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8159</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>7796</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>15955</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5206</BOYAmt>
        <EOYAmt>35504</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3789</BOYAmt>
        <EOYAmt>28991</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>8995</BOYAmt>
        <EOYAmt>64495</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1199</BOYAmt>
        <EOYAmt>48540</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>7796</BOYAmt>
        <EOYAmt>15955</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SOUTHERN CALIFORNIA STATE UNIVERSITY WAS ORGANIZED TO EMPOWER STUDENTS THROUGH TRANSFORMATIONAL BIBLICAL EDUCATION TO SERVE THE CHURCH, LOCAL COMMUNITIES, AND ORGANIZATIONS, WITH THE ULTIMATE GOAL OF IMPACTING THE WORLD FOR CHRIST AND HIS GLORY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOUTHERN CALIFORNIA STATE UNIVERSITY PROVIDES EDUCATIONAL PROGRAM SERVICES IN ORDER TO EDUATE STUDENTS THE SPIRIT OF CHRISTIANITY SO THAT THEY CAN HAVE DEEP UNDERSTANDING OF CHRISTIAN BELIEF AND EVENTUALLY IMPLEMENT THE SPIRIT OF CHRISTIAN CULTURE TO THE WORLD.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>40637</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>40637</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HAE KYUNG HWANG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>22500</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMUEL RHEE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>HAE KYUNG HWANG</PersonNm>
        <USAddress>
          <AddressLine1Txt>4006 INGRAHAM ST</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90005</ZIPCd>
        </USAddress>
        <PhoneNum>2133825300</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc2">true</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleE documentId="RetDoc2">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR,NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES,PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>TO BE RECONCILED WITH THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR OF 2016.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES AND SUPPLIES 1,524 INSURANCE EXPENSES 5,100 BAD DEBT 919 BANK SERVICE CHARGES 93 EQIPMENT RENTAL 2,150 LIBRARY RESOURCES 387 MISCELLANEOUS EXPENSES 311 PARKING 2,105 REPAIR &amp; MAINTENANCE 164 SCHOOL MATERIALS 3,813 STUDENT NON WORK-STUDY 7,500 TAXES 250 TEACHING FEES-INSTRUCTOR 18,677 TELEPHONE 680 TEXTBOOKS 9,341 NON-INVESTMENT DEPRECIATION 242 TOTAL 53,256</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 18,384 LESS ALLOWANCE 0 919 NET 0 17,465 FURNITURE &amp; EQUIPMENT 0 2,845 LESS ACCUMULATED DEPRECIATION 0 242 SECURITY DEPOSIT 3,789 8,923 TOTAL 3,789 28,991</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 4,919 DEFERRED REVENUE 0 41,470 PAYROLL TAX PAYABLE 1,199 2,151</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SOUTHERN CALIFORNIA STATE UNIVERSITY WAS ORGANIZED TO EMPOWER STUDENTS THROUGH TRANSFORMATIONAL BIBLICAL EDUCATION TO SERVE THE CHURCH, LOCAL COMMUNITIES, AND ORGANIZATIONS, WITH THE ULTIMATE GOAL OF IMPACTING THE WORLD FOR CHRIST AND HIS GLORY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SOUTHERN CALIFORNIA STATE UNIVERSITY PROVIDES EDUCATIONAL PROGRAM SERVICES IN ORDER TO EDUATE STUDENTS THE SPIRIT OF CHRISTIANITY SO THAT THEY CAN HAVE DEEP UNDERSTANDING OF CHRISTIAN BELIEF AND EVENTUALLY IMPLEMENT THE SPIRIT OF CHRISTIAN CULTURE TO THE WORLD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>