2018-02-15T10:45:33-06:00 2017-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2016-07-01 237367217 Christian Education Activities Corp CHRI 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli President 3619919403 2018-02-15 1 Francis K Brown II P00465640 7195286225 173.240.105.108 2018-02-15 09:45:16 MS P 40D8E578998C630A575E14F9C1D0AFD01746A6CA 72271F980C62DA7DA9CDBA9A25BC3C3C4DA140C0 2016 2021-01-29 14:40:06Z South Texas School of Christian Studies Anthony Celelli 7000 Ocean Drive Corpus Christi TX 78412 1756713 0 X www.stscs.org X 1972 TX Equip educationally underserved followers of Christ to change the world through service. 21 20 31 22 0 0 502504 1001383 142961 123179 265214 277416 48279 67784 958958 1469762 51466 53008 0 0 756013 782151 0 0 85216 397390 423700 1204869 1258859 -245911 210903 7721743 8324089 38414 31684 7683329 8292405 X Christian Education Activities Corporation of South Texas is an educational institution teaching bachelor level & graduate level college courses, diploma level non-credit courses and short term seminars & workshops. 0 0 832086 53008 135341 The South Texas School of Christian Studies (SCS) is a Baptist college that exists to equip educationally under-served followers of Christ for service in the church and community. SCS offers two programs: the Certificate in Ministry and the Diploma in Ministry Studies. The 19-credit hour Certificate in Ministry provides entry-level preparation courses for ministry service. This program demonstrates the intent of the mission of SCS by offering Bible and theology courses to better equip followers of Christ for ministry. The Diploma in Ministry Studies is a two-year program that addresses the formation of the Christ follower through biblical, theological, and professional studies. See Schedule O for continuation. 832086 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 189 0 1 31 1 0 0 0 0 0 1 1 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X Chris Stapper Vice President 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli President 40.00 X X 73899 0 54718 Julio Guarneri Board Chair 1.00 X X 0 0 0 Andrew Miller Vice Chair 1.00 X X 0 0 0 Debbie Isaacs Treasurer 1.00 X X 0 0 0 Arnold Moreno Secretary 1.00 X X 0 0 0 Linn Self Board Member 1.00 X 0 0 0 Kevin Pagan Board Member 1.00 X 0 0 0 Greg Garbe Board Member 1.00 X 0 0 0 Don Leavell Board Member 1.00 X 0 0 0 Jeanette Gordon Board Member (part year) 1.00 X 0 0 0 Lois Ann Stephenson Board Member (part year) 1.00 X 0 0 0 Derrick Reaves Board Member 1.00 X 0 0 0 Bennye Jane Arnold Board Member 1.00 X 0 0 0 Juan Vega Board Member 1.00 X 0 0 0 Richard Ingraham Board Member 1.00 X 0 0 0 Troy Riggs Board Member 1.00 X 0 0 0 Jim Naismith Board Member 1.00 X 0 0 0 Lee Rusty Waller Board Member 1.00 X 0 0 0 Mark Casanova Board Member 1.00 X 0 0 0 Karlene Lyn Board Member 1.00 X 0 0 0 Anson Nash Board Member 1.00 X 0 0 0 Albert Reyes Board Member 1.00 X 0 0 0 Kevin Wood Board Member 1.00 X 0 0 0 Chris Stapper Vice President/CFO 40.00 X 70000 0 15939 143899 0 70657 0 0 0 0 0 35513 965870 1001383 Tuition & fees 900099 123179 123179 123179 265481 265481 71404 0 71404 71404 71404 281544 415 270024 0 11520 415 11935 11935 13080 35513 16927 -3847 -3847 227 227 227 1469762 135341 0 333038 53008 53008 314814 182724 102163 29927 55338 33203 16601 5534 280242 178044 80773 21425 40330 24501 12392 3437 49846 30283 15317 4246 41581 25243 12759 3579 13450 8070 5380 32768 32768 2168 2165 3 27434 12707 14506 221 10328 8778 1343 207 88123 74905 11456 1762 22682 13521 5528 3633 7859 5108 786 1965 146856 124828 19091 2937 42748 35949 5839 960 Program expenses 17210 17210 Special event expenses 9941 9941 Education expenses 2133 2133 1258859 832086 341557 85216 11566 2791 109899 153399 45977 32060 44152 35202 17970 22037 4158975 1935030 2359680 2223945 202068 80069 4930431 5774586 7721743 8324089 36497 31684 1917 0 38414 31684 X 2373587 2145696 859171 1010963 4450571 5135746 7683329 8292405 7721743 8324089 X 210903 130081 268092 X X 0 1 X 1 0 X 1385514 2151441 1144230 502504 1001383 6185072 1385514 2151441 1144230 502504 1001383 6185072 3009924 3175148 217795 174563 282376 328111 336885 1339730 2440 11680 1725 3850 13307 33002 7557804 514009 0.42010 0.44340 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Events - 2012 Amount: $ 2,440. 2013 Amount: $ 11,680. 2014 Amount: $ 1,725. 2015 Amount: $ 3,850. 2016 Amount: $ 13,080. Other Income - 2016 Amount: $ 227. Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1801835 371000 234837 21052 68722 2317898 1938455 14594 -63635 8179 79400 1801835 1874515 91848 55897 8073 75732 1938455 3464515 164104 752339 59578 70580 4250800 3221129 117891 293442 66860 101087 3464515 0.71030 0.28970 1 0 743613 743613 3046756 1727149 1319607 274067 207881 66186 94539 94539 2223945 Beneficial interests in perpetual trusts 3456688 Assets held for endowment fund 2317898 5774586 X 1831854 130081 285019 415100 1416754 53008 53008 1469762 1222778 16927 16927 1205851 53008 53008 1258859 Part V, Line 4: The organization's endowment consists of multiple individual funds established for building expenditures, scholarships, library expenditures, President's salary (McGregor Fund), general school support, and a variety of other purposes. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2017, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Change in beneficial interests in trusts 268,092. Special event expenses 16,927. Part XI, Line 4b - Other Adjustments: Scholarships & grants included in audit revenue 53,008. Part XII, Line 2d - Other Adjustments: Special event expenses 16,927. Part XII, Line 4b - Other Adjustments: Scholarships & grants 53,008. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Credit for courses and education activities is granted from an affiliated university which publishes a "Non Discrimination Statement" in its catalogs and brochures. Our program is through the affliliated university, and we abide by the non-discriminatory policies of the affiliated university. Scholarship Banquet 48593 35513 13080 1027 2379 10530 1618 1373 48593 35513 13080 1027 2379 10530 1618 1373 16927 -3847 1 Scholarships 190 53008 Part I, Line 2: The school awarded Christian Leadership scholarships to provide theological education to students in South Texas. The school also awarded ministerial scholarship to all certificate and undergraduate ministerial students, regardless of denomination affiliation, who were not eligible to participate in the Baptist General Convention of Texas ministerial tuition assistance program. Scholarships were applied directly to tuition charges on the school's invoicing system. Deanne Nanette Celelli Family member of Anthony Celelli, President 55338 Employee compensation and benefits 0 Form 990, Part III, Line 4a, Program service description, continued: Lay leaders and support leaders can use the Diploma in Ministry Studies to serve the Lord in their local congregations. Also, bi-vocational ministers can use this course of study to expand their ministry opportunities. Finally, SCS partners with Hardin-Simmons University to deliver two undergraduate and three graduate degree programs for the preparation of church and community leaders. These programs provide more intensive study in Bible, theology, ministry, and church leadership in order to provide the tools necessary to fully prepare a follower of Christ for service in their church and community. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and reviewed by the President and Vice President/CFO before it is provided to the board members for review before filing with the IRS. 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 statement. If a potential conflict of interest exists, the President meets with the board members and discusses the potential transaction. If a conflict of interest is determined to exist, there is a two-step process. First, the conflict is acknowledged. Second, the person who has the conflict of interest is excused from the decision-making process and the independent board members vote on the decision. Form 990, Part VI, Section B, line 15 15a - The independent members of the executive committee of the board of directors set the President's compensation annually after comparing it to other ABHE institutions' comparability data. The independent members of the executive committee document the approved compensation in the committee minutes. 15b - The President sets the salary for other officers and key employees, and comparability data is used. The approval process is documented. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VI, Line 14 A written document retention and destruction policy will be implemented by 6/30/2018. Form 990, Part XI, line 9: Change in beneficial interests in trusts 268,092.