2017-02-01T15:11:36-06:00 2016-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2015-07-01 237367217 Christian Education Activities Corp CHRI 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli President 3619919403 2017-02-01 1 Francis K Brown II P00465640 7195286225 2017-02-01 2015 2021-01-29 14:40:06Z South Texas School of Christian Studies Anthony Celelli 7000 Ocean Drive Corpus Christi TX 78412 1067305 0 X www.stscs.org X 1972 TX Equip educationally underserved followers of Christ to change the world through service. 18 17 36 50 0 0 1144230 502504 73536 142961 241095 265214 34340 48279 1493201 958958 34203 51466 0 0 885071 756013 0 0 52592 483298 397390 1402572 1204869 90629 -245911 8443854 7721743 64947 38414 8378907 7683329 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 783865 51466 142961 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. 783865 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 1 152 0 1 36 1 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 0 1 0 0 X Chris Stapper Vice President 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli President 40.00 X X 69644 0 49452 Linn Self Board Chair 1.00 X X 0 0 0 Julio Guarneri Vice Chair 1.00 X X 0 0 0 Debbie Isaacs Treasurer 1.00 X X 0 0 0 Steven Parker Secretary (part year) 1.00 X X 0 0 0 Arnold Moreno Secretary 1.00 X 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 1.00 X 0 0 0 Lois Ann Stephenson Board Member 1.00 X 0 0 0 Deborah Branch Board Member 1.00 X 0 0 0 Derrick Reaves Board Member 1.00 X 0 0 0 Andrew Miller 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 Kevin Pagan Board Member (part year) 1.00 X 0 0 0 John McGregor Board Member (part year) 1.00 X 0 0 0 Lee Rusty Waller Board Member 1.00 X 0 0 0 Chris Stapper Vice President/CFO 40.00 X 70500 0 15683 140144 0 65135 0 0 0 0 0 35200 467304 502504 Tuition & fees 900099 123322 123322 Auxiliary revenue 900099 19639 19639 142961 262894 262894 65217 0 65217 65217 65217 87579 2300 87535 24 44 2276 2320 2320 3850 35200 20788 -16938 -16938 958958 142961 0 313493 51466 51466 203923 86201 87809 29913 55050 5505 49545 363312 252497 108578 2237 39660 21813 15864 1983 56684 31176 22674 2834 37384 20561 14954 1869 24187 24187 4342 2295 2047 863 667 196 5461 4642 710 109 103546 91632 9758 2156 19291 11596 4444 3251 7608 4945 761 1902 156254 132816 20313 3125 44230 36740 6520 970 Program expenses 18441 18441 Special event expenses 9243 9243 Education expenses 3924 3924 1204869 783865 368412 52592 16666 11566 342592 109899 48661 45977 14117 44152 19631 17970 4147853 1788173 2506375 2359680 200494 202068 5295318 4930431 8443854 7721743 62958 36497 1989 1917 64947 38414 X 2702181 2373587 1009798 859171 4666928 4450571 8378907 7683329 8443854 7721743 X -245911 -154400 -295267 X X 0 1 X 1 0 X 477209 1385514 2151441 1144230 502504 5660898 477209 1385514 2151441 1144230 502504 5660898 2572448 3088450 238544 217795 174563 282376 328111 1241389 42834 2440 11680 1725 3850 62529 6964816 705193 0.44340 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Events - 2011 Amount: $ 4,920. 2012 Amount: $ 2,440. 2013 Amount: $ 11,680. 2014 Amount: $ 1,725. 2015 Amount: $ 3,850. Other Income - 2011 Amount: $ 37,914. 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 1938455 14594 8179 79400 1865470 1874515 91848 55897 8073 75732 1938455 3464515 164104 752339 59578 70580 4250800 3221129 117891 293442 66860 101087 3464515 3937320 46349 48697 242958 18731 3770677 0.70820 0.29180 1 0 743613 743613 3035634 1518295 1517339 274067 269878 4189 94539 94539 2359680 Beneficial interests in perpetual trusts 3128596 Assets held for endowment fund 1801835 4930431 X 478613 -154400 -274479 -428879 907492 51466 51466 958958 1174191 20788 20788 1153403 51466 51466 1204869 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, 2016, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School files information tax returns in the U.S. and Texas. The School is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. Part XI, Line 2d - Other Adjustments: Change in beneficial interests in trusts -295,267. Special event expenses 20,788. Part XI, Line 4b - Other Adjustments: Scholarships & grants included in audit revenue 51,466. Part XII, Line 2d - Other Adjustments: Special event expenses 20,788. Part XII, Line 4b - Other Adjustments: Scholarships & grants 51,466. 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 Discimination Statement" in its catalogs and brochures. Our program is though the affiliated university and we abide by the non-discriminatory policies of the affiliated university. Scholarship Banquet 39050 35200 3850 1258 5000 11242 2300 988 39050 35200 3850 1258 5000 11242 2300 988 20788 -16938 1 Certificate scholarships 141 22500 Partnership program scholarships 53 28966 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 55050 Employee compensation 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 11 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 directors self disclose any conflicts of interest and 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 15a 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. 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 6/30/2017. Form 990, Part XI, line 9: Change in beneficial interests in trusts -295,267.