2017-05-15T15:53:12-05:00 2016-06-30 953322166 KUSHNER SMITH JOANOU & GREGSON LLP 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2015-07-01 550909201 LUTHERAN HIGH SOUTH - ORANGE COUNTY INC CREAN LUTHERAN HIGH SCHOOL LUTH 9493871199 12500 SAND CANYON IRVINE CA 92618 EMMALEE LEZAMA CHIEF FINANCIAL OFFICER 9493871199 2017-05-15 1 TASHA OTSUJI P00846495 9492612808 2017-05-15 2015 2021-01-29 14:40:06Z RICK NEEDHAM 12500 SAND CANYON IRVINE CA 92618 13214520 0 X WWW.CLSHS.ORG X 2005 CA PROCLAIMING JESUS CHRIST THROUGH EXCELLENCE IN EDUCATION. 18 16 160 80 0 0 474320 614183 11398121 12241151 14667 1317 118403 194197 12005511 13050848 838753 878685 0 0 5391460 5436455 0 0 239289 3912047 4460270 10142260 10775410 1863251 2275438 55795537 55397469 40373452 37747974 15422085 17649495 PROCLAIMING JESUS CHRIST THROUGH EXCELLENCE IN EDUCATION. 0 0 9387464 878685 12241151 CREAN LUTHERAN SOUTH HIGH SCHOOL IS COMMITTED TO PROVIDING CHRISTIAN TEACHERS AND EDUCATIONAL LEADERS WHO ARE EMPOWERED BY THE HOLY SPIRIT AND DEDICATED TO ESTABLISHING AN EXCEPTIONAL EDUCATIONAL FRAMEWORK THAT IS INNOVATIVE, FUTURE-ORIENTED AND RESPONSIVE TO THE CHANGING DEMANDS AND NEEDS OF HIGH SCHOOL STUDENTS IN AN INCREASINGLY COMPLEX AND TECHNOLOGICALLY ADVANCING WORLD. THE HIGH SCHOOL PROVIDES STUDENTS WITH A CHRIST-CENTERED EDUCATION IN AN ENVIRONMENT WHICH NURTURES FAITH AND THE DEVELOPMENT OF GOD-GIVEN SKILLS AND ABILITIES. ENROLLMENT WAS 798 STUDENTS FOR THE 15-16 SCHOOL YEAR. THE PROJECTED ULTIMATE ENROLLMENT IS 1,200 STUDENTS. 9387464 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 160 1 0 0 0 0 0 1 1 0 0 0 0 X 18 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X EMMALEE LEZAMA 9493871199 12500 SAND CANYON IRVINE CA 92618 PASTOR LOREN KRAMER PRESIDENT 1.00 X X 0 0 0 GERI ROBINSON VICE PRESIDENT 1.00 X X 0 0 0 CAROLYN SIMS SECRETARY 1.00 X X 0 0 0 BILL TOMLINSON TREASURER 1.00 X X 0 0 0 RICK NEEDHAM PRESIDENT/CONSULTANT 8.00 X X 60000 0 0 MIKE ANDERSON DIRECTOR 1.00 X 0 0 0 ANN ASHMON DIRECTOR 1.00 X 0 0 0 FRANK BENICHE DIRECTOR 1.00 X 0 0 0 NOEL FAIRCHILD DIRECTOR 1.00 X 0 0 0 BILL HAMMERLE DIRECTOR 1.00 X 0 0 0 KURT KRUEGER DIRECTOR 1.00 X 0 0 0 RICK LEACH DIRECTOR 1.00 X 0 0 0 JANET MULLER DIRECTOR 1.00 X 0 0 0 JOHN RANDALL DIRECTOR 1.00 X 0 0 0 GLENN SHELTON DIRECTOR 1.00 X 0 0 0 ED STELLING DIRECTOR 1.00 X 0 0 0 RON VAN BLARCOM DIRECTOR 1.00 X 0 0 0 ROB WARREN DIRECTOR 1.00 X 0 0 0 JEFFREY BEAVERS CO EXECUTIVE DIRECTOR 40.00 X 6158 0 153034 BRIAN UNDERWOOD CO EXECUTIVE DIRECTOR 40.00 X 32802 0 119869 EMMALEE LEZAMA CFO 20.00 X 13348 0 0 DONNA BUSSEY TREASURER/CFO (THRU 6/30/15) 30.00 X 81522 0 0 193830 0 272903 0 1 1 0 0 257264 356919 67439 614183 TUITION & FEES 611600 12241151 12241151 12241151 3779 3779 147277 0 147277 147277 147277 2462 -2462 -2462 -2462 175217 257264 152102 23115 23115 32913 9108 23805 23805 13050848 12241151 0 195514 878685 878685 396997 205572 141998 49427 4222919 3713685 397557 111677 322642 279928 35754 6960 211012 185493 21882 3637 282885 240452 33946 8487 4647 4183 418 46 57635 57635 63175 63175 51226 48665 2561 81059 43638 36913 508 82151 65720 12323 4108 2148720 1955168 174222 19330 13642 13642 1316320 1184688 118469 13163 80933 68793 9712 2428 INSTRUCTIONAL MATERIALS 291418 291418 ATHLETIC EXPENSES 89556 89556 BAD DEBT EXPENSE 57177 57177 EMPLOYEE DISCOUNTS 55400 47090 6648 1662 67211 7913 41442 17856 10775410 9387464 1148657 239289 4064111 2790922 2407722 4264310 55972 19293 15544 112478 52662448 5225800 48566379 47436648 86380 86950 599429 686868 55795537 55397469 110550 21104 33085063 32499821 2409638 0 4768201 5227049 40373452 37747974 X 15405480 17409390 16605 240105 15422085 17649495 55795537 55397469 X 2275438 -4794 -43234 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25018977 25018977 13050918 1759812 11291106 1519419 1027103 492316 13073134 2438885 10634249 47436648 DEFERRED TUITION & UNEARNED REVENUE 5001858 OTHER ACCRUED LIABILITIES 192407 SUMMER PROGRAMS 32784 5227049 X 12124135 -4794 -4794 12128929 921919 921919 13050848 9896725 0 9896725 878685 878685 10775410 PART X, LINE 2: THE SCHOOL HAS ADOPTED THE ACCOUNTING STANDARDS RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE SCHOOL, THESE STANDARDS COULD BE APPLICABLE TO THE INCURRENCE OF ANY UNRELATED BUSINESS INCOME ATTRIBUTABLE TO THE SCHOOL. BECAUSE OF THE SCHOOL'S GENERAL TAX EXEMPT STATUS, THESE STANDARDS ARE NOT ANTICIPATED TO HAVE A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS AT JUNE 30, 2016 AND 2015. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT NET INCOME NOT ON INCOME STATEMENT 43,234. FINANCIAL AID - REPORTED AS ASSISTANCE TO INDIVIDUALS EXPENSE ON FORM 990 878,685. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - NET WITH TUITION ON FINANCIAL STATEMENTS 878,685. 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 ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE. GOLF TOURNAMENT 60705 26112 34593 1000 200 4494 6986 6912 15001 GALA EVENT 321818 231152 90666 110 0 4676 27874 2720 55286 1 49958 49958 26843 432481 257264 175217 1110 200 9170 34860 9632 97130 152102 23115 23308 3189 1 1.00000 9605 5919 1 1.00000 32913 5919 3189 9108 23805 CA 0 THIS ORGANIZATION IS A SCHOOL AND NOT REQUIRED TO BE LICENSED. 0 0 0 0 0 1 FINANCIAL AID SCHOLARSHIPS 224 878685 BOOK - COST OF TUITION PART I, LINE 2: FINANCIAL AID IS BASED ON NEED ONLY. FAMILIES SEEKING FINANCIAL AID MUST FILE AN APPLICATION THROUGH THE INDEPENDENT SCHOOL MANAGEMENT FINANCIAL AID FOR SCHOOL TUITION (FAST) PROGRAM. THIS IS A CONFIDENTIAL SERVICE THAT ANALYZES EACH FAMILY'S NEED BASED ON FINANCIAL AID BEST PRACTICES, AND ADJUSTED ACCORDING TO ZIP CODE COST OF LIVING. THE FINANCIAL AID COMMITTEE PROVIDES OVERSIGHT FOR THE FINANCIAL AID PROCESS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 JEFFREY BEAVERS CO EXECUTIVE DIRECTOR 1358 0 0 0 4800 0 11510 0 141524 0 159192 0 0 0 BRIAN UNDERWOOD CO EXECUTIVE DIRECTOR 28002 0 0 0 4800 0 11348 0 108521 0 152671 0 0 0 DONNA BUSSEY TREASURER/CFO (THRU 6/30/15) 81522 0 0 0 0 0 0 0 0 0 81522 0 0 0 PART I, LINE 1A JEFFREY BEAVERS AND BRIAN UNDERWOOD EACH RECEIVED A HOUSING ALLOWANCE. THE HOUSING ALLOWANCES ARE EXEMPT FROM INCOME TAX. THEREFORE, THEY ARE REPORTED IN PART II COLUMN (D) AS A NONTAXABLE BENEFIT. FORM 990, SCH. J, PART II, LINE 3, COL (B)(I) THE REPORTABLE COMPENSATION PAID TO MS. DONNA BUSSEY, FORMER TREASURER/CFO, IS THE REPORTABLE AMOUNT PAID DURING THE CALENDAR YEAR 2015 ENDING WITHIN THE CURRENT FISCAL YEAR. MS. BUSSEY RESIGNED ON 6/30/15; THEREFORE, SHE IS LISTED AS A FORMER DIRECTOR/OFFICER. THE AMOUT PAID AFTER HER RESIGNATION FOR SERVICES DURING THE CURRENT FISCAL YEAR 6/30/16 WAS $26,975. X 2 5364 FAIR MARKET VALUE X DONATED PRIZES 114 48010 SALE AT AUCTION X EVENT SUPPLIES 3 8146 FAIR MARKET VALUE X DONATED PRIZES 34 5919 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS IS USED FOR COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 RON VAN BLARCOM IS JEFFREY BEAVERS' BROTHER-IN-LAW. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE CFO AND MADE AVAILABLE TO THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ISSUES AN ANNUAL CONFLICT OF INTEREST DISCLOSURE LETTER TO THE BOARD MEMBERS TO COLLECT A LISTING OF ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS BASED UPON PACIFICA SOUTHWEST DISTRICT OF MISSOURI SYNOD PUBLISHED SALARIES. IN ADDITION, THE ORGANIZATION HAS A COMPENSATION COMMITTEE THAT DETERMINES SALARIES, AND THE SALARIES MUST BE APPROVED BY THE BOARD, AND THERE ARE WRITTEN EMPLOYMENT CONTRACTS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE AT THE OFFICE UPON REQUEST. FORM 990, PART XI, LINE 9: SPECIAL EVENT NET INCOME NOT ON INCOME STATEMENT -43,234. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OVERSIGHT AND SELECTION PROCESS DID NOT CHANGE. FORM 990, PART X, LINE 24: THE CREAN FOUNDATION PROVIDED A SHORT TERM ADVANCE TO THE ORGANIZATION FOR $2.4 MILLION IN ORDER TO OBTAIN PERMANENT FINANCING. THE CREAN FOUNDATION IS AN UNRELATED THIRD PARTY; THEREFORE, NO SCHEDULE L DISCLOSURE IS REQUIRED. THIS FUND RESERVE WAS RELEASED DURING THE CURRENT FISCAL YEAR. FORM 990 PART VII, COMPENSATION OFFICERS AND HIGHEST COMPENSATED EMPLOYEES PART VII, LINE 1A, COLUMN F, INCLUDES PASTORAL HOUSING ALLOWANCES FOR THE CO EXECUTIVE DIRECTORS, AND THE ASSISTANT PRINCIPAL.