2016-02-15T00:00:00-06:00 2015-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2014-07-01 330103052 Santa Fe Christian Community School SANT 8587558900 838 Academy Drive Solana Beach CA 92075 Scott Travasos CFO 8587558900 2016-02-16 1 David C Moja P00747006 7149619300 2014 2016-08-17 19:52:53Z Tom Bennett 838 Academy Drive Solana Beach CA 92075 25358293 0 X www.sfcs.net X 1985 CA A coeducational independent college preparatory school within a Bible based community. 11 10 272 622 0 0 1664259 2461262 16595524 17764773 1024816 25692 80308 20648 19364907 20272375 2299009 2156420 0 0 11032517 12084122 0 0 655646 4936363 5118163 18267889 19358705 1097018 913670 35441263 37667282 15820796 17017812 19620467 20649470 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 4116263 989679 7861937 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." 2177266 466917 3640784 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. 2027873 464489 4048141 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. 8737371 235335 2222503 Other program services include expenses related to technology, facility, and academic and general program administrative expenses (HR, Payroll etc.) 8737371 235335 2222503 17058773 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 272 1 0 0 0 0 0 1 1 0 0 0 0 X 11 10 0 0 0 0 1 1 0 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 X Tom Bennett Head of Schools 40.00 X X 395144 0 55242 Bill Littlejohn Chairman 1.00 X X 0 0 0 Pete Johnson 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 0 0 0 Sharon Divjak Board Member 1.00 X 0 0 0 Chris Dudley Board Member 1.00 X 0 0 0 Brad Fryer Board Member 1.00 X 0 0 0 Nichole Goodyear Board Member 1.00 X 0 0 0 Patrick Lenihan Board Member 1.00 X 0 0 0 Drew Martin Board Member 1.00 X 0 0 0 Kevin Ward Board Member 1.00 X 0 0 0 Steve Kuptz partial year CFO 40.00 X 190615 0 13953 Scott Travasos CFOO 40.00 X 0 0 0 Matt Hannan Upper School Principal 40.00 X 136566 0 30695 Hannah Park Lower School Principal 40.00 X 127596 0 27151 Ari Peterson Development Director 40.00 X 125232 0 29614 Todd DeVeau Middle School Principal 40.00 X 114763 0 33505 Scott Hendrickson Director of IT 40.00 X 103419 0 21659 1193335 0 211819 7 0 1 0 Grant General Contractors PO Box 979 Carlsbad CA 92018 Gym face remodel 810952 Fieldturf USA Inc 175 N Industrial Blvd NE Calhoun GA 30701 Replace athletic turf 615194 Mayer Brown 2027 Collection Center Dr Chicago IL 60693 Legal fees 134343 3 589307 1871955 98455 2461262 Tuition and fees 900099 16921703 16921703 Auxiliary 900099 781383 781383 Other program income 900099 61687 61687 17764773 183745 183745 30383 0 30383 30383 30383 4752923 4910976 -158053 -158053 -158053 156615 589307 174942 -18327 -18327 Flexible benefit recap 900099 8592 8592 8592 20272375 17773365 0 37748 2156420 2156420 687381 206214 412429 68738 9460594 8707091 414664 338839 236898 224063 10753 2082 982160 894690 67019 20451 717089 646955 43157 26977 183185 53663 111634 17888 38473 1924 34625 1924 43346 2167 39012 2167 332877 216832 105029 11016 49766 45092 348 4326 370469 202619 131951 35899 311698 296313 15385 324657 297267 25506 1884 3158 1312 1749 97 52541 34219 11113 7209 338561 321633 16928 1180908 1121863 59045 85153 25546 51092 8515 Fnd Raising, Athletics, 1101895 930539 65221 106135 Agency Grant 324610 324610 Physical Plant 169491 161016 8475 Bus 101598 101598 105777 85127 19151 1499 19358705 17058773 1644286 655646 6067763 8893218 735730 91218 4280 144663 25764 11575 169395 98843 35601630 13415642 21206931 22185988 6851984 5912483 38391 38391 341025 290903 35441263 37667282 1129546 1205869 5498065 5712094 9167405 10074069 25780 25780 15820796 17017812 X 13253031 13241221 1678616 2719429 4688820 4688820 19620467 20649470 35441263 37667282 913670 115333 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6046848 85684 225000 5907532 5604315 667533 225000 6046848 5278928 51746 473641 200000 5604315 5670514 -57564 300000 34022 5278928 5257865 860649 300000 52893 5765621 0.79370 0.20630 0 0 5134056 5134056 18993500 6211328 12782172 102555 73689 28866 6260975 4376934 1884041 5110544 2753691 2356853 22185988 Other liabilities 25780 25780 X 18406230 115333 -2156420 -2041087 20447317 -174942 -174942 20272375 17377227 174942 174942 17202285 2156420 2156420 19358705 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, 2015 and 2014, 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 -2,156,420. Part XI, Line 4b - Other Adjustments: Fundraising expense -174,942. Part XII, Line 2d - Other Adjustments: Fundraising expense 174,942. Part XII, Line 4b - Other Adjustments: Student aid 2,156,420. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 In all the school's advertisements and solicitations to prospective students there are pictures of the student body that reflects the population diversity. Auction 745922 589307 156615 174942 745922 589307 156615 174942 174942 -18327 1 Student aid 220 2156420 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 0 0 0 0 0 0 0 0 0 Tom Bennett Head of Schools 395144 0 0 0 0 0 0 0 57445 0 452589 0 0 0 Steve Kuptz partial year CFO 190615 0 0 0 0 0 0 0 14452 0 205067 0 0 0 Matt Hannan Upper School Principal 136566 0 0 0 0 0 4102 0 27045 0 167713 0 0 0 Hannah Park Lower School Principal 127596 0 0 0 0 0 3798 0 23782 0 155176 0 0 0 Ari Peterson Development Director 125232 0 0 0 0 0 0 0 30076 0 155308 0 0 0 Students 38953 Scholarship Need-based X 5 98455 FMV 0 0 0 Form 990, Part VI, Section A, line 6 A parent whose student currently attends the school is a member. Form 990, Part VI, Section A, line 7a Members, the parents, vote on the board members. Form 990, Part VI, Section B, line 11 An independent CPA firm prepared Form 990 and reviewed the return with the organization's CFO. The CFO then presented Form 990 to the Board of Directors for final review and approval. 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 review annually at each board meeting and board members are asked specifically to disclose any potential conflicts on interest. Form 990, Part VI, Section B, line 15 Compensation is approved by an independent board and is calculated based on a salary matrix or other comparable surveys. This process is documented in the minutes. Form 990, Part VI, Section C, line 19 Available upon request. Form 990, Part VII Explanation for no compensation information on Part VII: Scott Travasos was hired as CFOO on February 2, 2015. Accordingly, he did not receive a Form W-2 for the calendar year ended within the organization's fiscal year.