2016-11-14T19:02:35-06:00 2016-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2015-07-01 330103052 Santa Fe Christian Community School SANT 8587558900 838 Academy Drive Solana Beach CA 92075 Scott Travasos CFOO 8587558900 2016-11-14 1 David C Moja P00747006 7149619300 2015 2017-02-10 21:41:12Z Tom Bennett 838 Academy Drive Solana Beach CA 92075 22886556 0 X www.sfcs.net X 1985 CA A coeducational independent college preparatory school within a Bible based community. 13 12 296 554 0 0 2461262 2017912 17764773 18391660 25692 584724 20648 35898 20272375 21030194 2156420 2296527 0 0 12084122 12737267 0 69168 829525 5118163 5458909 19358705 20561871 913670 468323 37667282 37634308 17017812 17028027 20649470 20606281 X A coeducational independent college preparatory school within a Bible based community to disciple students to embrace biblical truth, strive for academic excellence, and model Christ-like leadership to influence their homes, churches, and communities for Christ. 0 0 10323466 1086733 3993980 The upper school seeks, through the core curriculum, electives and extracurricular activities, to put students in a position of having the broadest possible range of choices when it comes time to apply to colleges. Bible classes are an essential part of the curriculum at Santa Fe Christian Schools, and they are taught from an orthodox, distinctively Christian viewpoint. It is our objective to encourage students to look at life with an "eternal perspective." 3803382 186129 2148677 Other program services include expenses related to technology, facility, and academic and general program administrative expenses (HR, Payroll etc.) 2173361 496952 7739526 The SFCS lower school (K-5) and preschool programs provide a solid foundation for a lifetime of learning. Our educational philosophy is based on the vision of the school: to seek to honor God by preparing Christian Leaders of tomorrow to serve the Lord Jesus Christ. While adhering to state standards, SFCS integrates biblical truth in all subject areas. The acquisition of knowledge and development of skills is for the purpose of better equipping our students to be effective Christian leaders. 1811134 526713 4509477 The middle school exists to facilitate a smooth transition between the dependence of the lower school years and the independence of the upper school years. We call these the "bridge years." The primary goal for each student is to learn how to learn independently. The academic skills that were taught in lower school years are reinforced and built upon in the middle school, and has recently been recognized by the U.S. Department of Education as a National Blue Ribbon School for 2015. The accumulation of knowledge is not worth anything unless one knows how to use it appropriately. Critical Thinking skills continue to be developed in each student. In order for education to be complete it must be based on a standard of Truth. The Bible is the standard upon which the educational program at SFCS is based. A nurturing staff focusing on the emotional, physical, mental, and spiritual development of each child accomplishes the school's mission of developing the Christian leaders of tomorrow. 1811134 526713 4509477 18111343 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 1 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 34 0 1 296 1 0 0 0 0 0 1 1 0 0 0 0 X 13 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Marni Blakely 8587558900 838 Academy Drive Solana Beach CA 92075 Tom Bennett Head of Schools, CEO, President 40.00 X X 388483 0 51376 Drew Martin Chairman 1.00 X X 0 0 0 Nichole Goodyear Vice Chairman 1.00 X X 0 0 0 CeCe Gonzalez Secretary 1.00 X X 0 0 0 Steve Carter Treasurer 1.00 X X 0 0 0 Brandon Black Board Member 1.00 X 0 0 0 Sharon Divjak Board Member 1.00 X 0 0 0 Chris Dudley Board Member 1.00 X 0 0 0 Patrick Lenihan Board Member 1.00 X 0 0 0 Ben Olson Board Member 1.00 X 0 0 0 Joan Staflien Board Member 1.00 X 0 0 0 Kevin Ward Board Member 1.00 X 0 0 0 John Bosman Board Member 1.00 X 0 0 0 Scott Travasos CFOO 40.00 X 179703 0 35557 Matt Hannan Upper School Principal 40.00 X 135871 0 52379 Hannah Park Lower School Principal 40.00 X 133034 0 24032 Ari Peterson Development Director 40.00 X 127770 0 33923 Todd DeVeau Middle School Principal 40.00 X 118901 0 44714 Scott Hendrickson Director of IT 40.00 X 109091 0 27545 1192853 0 269526 8 0 1 0 Mayer Brown LLP 2027 Collection Center Drive Chicago IL 60693 Legal Matters 131006 Unlimited Services Building Maintenance 2535 Camino Del Rio South Ste 205 San Diego CA 92108 Janitorial Services 112485 2 505079 1512833 35148 2017912 Tuition and fees 900099 17617263 17617263 Auxiliary 900099 713816 713816 60581 60581 18391660 314764 314764 33525 0 33525 33525 33525 1934916 1664956 269960 269960 269960 190100 505079 191406 -1306 -1306 Flexible benefit recap 900099 3679 3679 3679 21030194 18391660 0 620622 2296527 2296527 697756 209326 418654 69776 2370 2370 9947161 9105003 498124 344034 259035 241351 12411 5273 1056800 986550 51503 18747 774145 695936 51076 27133 140826 40508 86816 13502 39503 1975 35553 1975 69168 69168 32835 1642 29551 1642 328466 239325 85383 3758 40231 36017 145 4069 419397 232712 121644 65041 233040 221549 11491 287416 261709 23784 1923 1477 1357 114 6 84117 43848 35169 5100 345252 327989 17263 1305204 1239944 65260 87447 26234 52468 8745 Athletics, class exps & 1138107 946693 3281 188133 Bus 137547 137547 Physical Plant 135278 128514 6764 Strategic Plan Expenses 89284 83736 5548 613482 602981 9001 1500 20561871 18111343 1621003 829525 8893218 7096724 91218 2365162 144663 40850 11575 22627 98843 203627 36588456 14710725 22185988 21877731 5912483 5708414 38391 38391 290903 280782 37667282 37634308 1231649 1521337 5712094 5621818 10074069 9884872 17017812 17028027 X 13241221 13171060 2719429 2742297 4688820 4692924 20649470 20606281 37667282 37634308 468323 -511512 0 X X 0 1 X 1 0 X 1569806 1467806 1661409 2395512 2017912 9112445 1569806 1467806 1661409 2395512 2017912 9112445 1314353 7798092 199777 264145 284850 214128 348289 1311189 108510 200913 206452 165207 193779 874861 11298495 84189557 0.69020 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2011 Amount: $ 48,740. 2012 Amount: $ 0. Flexible benefit recap - 2013 Amount: $ 4,606. 2014 Amount: $ 8,592. 2015 Amount: $ 3,679. Fundraising event fees - 2011 Amount: $ 59,770. 2012 Amount: $ 200,913. 2013 Amount: $ 201,846. 2014 Amount: $ 156,615. 2015 Amount: $ 190,100. 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 5907532 5850 30099 235068 5708413 6046848 85684 225000 5907532 5604315 667533 225000 6046848 5278928 51746 473641 200000 5604315 5670514 -57564 300000 34022 5278928 0.82210 0.17790 0 0 5134056 5134056 19283502 6851023 12432479 102555 79201 23354 6487345 4777224 1710121 5580998 3003277 2577721 21877731 X 18413561 -511512 -2296527 -2808039 21221600 -191406 -191406 21030194 18456750 191406 191406 18265344 2296527 2296527 20561871 Part V, Line 4: The endowment funds were established to augment salaries and benefits for teachers and scholarships for missions trips. Part X, Line 2: UNCERTAIN TAX POSITIONS 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 statements of activities. As of June 30, 2016 and 2015, 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 California. The School is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. Part XI, Line 2d - Other Adjustments: Student Aid -2,296,527. Part XI, Line 4b - Other Adjustments: Fundraising expense -191,406. Part XII, Line 2d - Other Adjustments: Fundraising expense 191,406. Part XII, Line 4b - Other Adjustments: Student aid 2,296,527. 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 school's nondiscriminatory policy is available on their website. Additionally, in all the school's advertisements and solicitations to prospective students there are pictures of the student body that reflects the population diversity. Central America and the Carribean 0 0 Program services Volunteer Teaching, Minor medical treatment, English Practice, Relationship Building 71500 East Asia and the Pacific 0 0 Program services Volunteer Teaching, Minor medical treatment, English Practice, Relationship Building 74200 Europe 0 0 Program services Volunteer Teaching, Minor medical treatment, English Practice, Relationship Building 87300 Russia 0 0 Program services Volunteer Teaching, Minor medical treatment, English Practice, Relationship Building 35000 South Asia 0 0 Program services Volunteer Teaching, Minor medical treatment, English Practice, Relationship Building 49300 Sub Saharan Africa 0 0 Program services Volunteer Teaching, Minor medical treatment, English Practice, Relationship Building 103400 0 0 0 0 0 0 420700 0 420700 0 0 0 0 0 0 Part I, line 3: The organization tracked the student mission trip expenditures in accordance with accrual basis of accounting. X X X X X X 1 Graham Pelton Consulting Inc 39 Beechwood Rd Summit NJ 07901 Feasability study, consulting on upcoming Capital Campaign 0 0 69168 -69168 69168 -69168 CA Auction 695179 505079 190100 13000 23869 38181 116356 695179 505079 190100 13000 23869 38181 116356 191406 -1306 1 Student aid 291 2296527 Part I, Line 2: The families apply for aid through an independent 3rd party (FAST). They submit all their tax information and FAST makes a recommendation. As part of their online application, they write a letter which is reviewed by the senior accountant to ensure that there are not extenuating circumstances that would not be reflected in their tax returns. The recommended amount is reduced to 82% of that amount and capped at 50% of tuition. This is to ensure there are enough funds to go around. The senior accountant keeps a spreadsheet and enters the amount in the student's record so that when they sign their financial agreement for next year with the correct tuition amount they will be responsible for reflected. Then when the accounts receivable department enters the billing schedules, the grant amount is entered in the billing software. Grants are for tuition only and they just reduce the monthly, semi-annual or annual payment that the parent is making. A projected credit report is run based on the grant codes and reconciled to the spreadsheet total. X X X 0 0 0 0 0 0 0 0 0 Tom Bennett Head of Schools, CEO, President 388483 0 0 0 0 0 0 0 53593 0 442076 0 0 0 Scott Travasos CFOO 179703 0 0 0 0 0 0 0 35977 0 215680 0 0 0 Matt Hannan Upper School Principal 135871 0 0 0 0 0 4202 0 48675 0 188748 0 0 0 Hannah Park Lower School Principal 133034 0 0 0 0 0 3948 0 20560 0 157542 0 0 0 Ari Peterson Development Director 127770 0 0 0 0 0 0 0 34405 0 162175 0 0 0 Todd DeVeau Middle School Principal 118901 0 0 0 0 0 1225 0 43940 0 164066 0 0 0 X 4 35148 FMV 0 0 0 Part I, Column (b): Number of contributions received. Form 990, Part VI, Section A, line 6 A parent whose student currently attends the school is a member. All members have the same rights. Form 990, Part VI, Section A, line 7a Members, the parents, vote on the new board members. Form 990, Part VI, Section A, line 7b The members also vote on any changes to the bylaws that affect the composition of the board of directors. All members have the same voting rights. Form 990, Part VI, Section B, line 11 An independent CPA firm prepared the Form 990. The organization's CFO reviewed the return in detail. The CFO then presented the Form 990 to the Board of Directors for final review. Form 990, Part VI, Section B, line 12c Directors, Officers and Committee members annually sign a statement which affirms the individual: A) Received a copy of the policy B) Has read and understood the policy C) Agrees to comply with the policy D) Understands that the policy apples to all committees E) Understands that SFCS is a charitable organization and that to maintain the tax exempt status of the organization, SFCS must continuously engage primarily in activities that accomplish one or more of its tax-exempt purposes. All "interested persons" must disclose to the board or committee of which they are a member all financial interests and board memberships and all material facts relating to any organization entering into a transactions or arrangement with SFCS which may result in a conflict of interest. The policy addresses specific procedures for dealing with "disclosed" conflicts of interest. The policy is reviewed annually at each board meeting and board members are asked specifically to disclose any potential conflicts of interest. The CFO, Head of School and Board Secretary reviews any disclosures for conflicts of interest. 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 Compensation for the Head of School and CFOO is determined annually by an independent board compensation committee using comparable studies and then presenting their recommendation to the Board of Directors for approval. This process is documented in the minutes. Form 990, Part VI, Section C, line 19 Available upon request.