2016-02-11T12:48:43-06:00 2015-06-30 953322166 KUSHNER SMITH JOANOU & GREGSON LLP 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2014-07-01 550909201 LUTHERAN HIGH SOUTH - ORANGE COUNTY INC CREAN LUTHERAN HIGH SCHOOL LUTH 9493871199 12500 SAND CANYON IRVINE CA 92618 BRIAN UNDERWOOD EXECUTIVE DIRECTOR 9493871199 2016-02-10 1 MARGOT ANDREWS P00177103 9492612808 2016-02-10 2014 2016-08-17 19:52:53Z RICK NEEDHAM 12500 SAND CANYON IRVINE CA 92618 12130544 0 X WWW.CLSHS.ORG X 2005 CA PROCLAIMING JESUS CHRIST THROUGH EXCELLENCE IN EDUCATION. 20 18 141 75 0 0 800987 474320 9982584 11398121 6300 14667 136706 118403 10926577 12005511 748110 838753 0 0 4987233 5391460 0 0 190794 3644422 3912047 9379765 10142260 1546812 1863251 53509748 55795537 39901070 40373452 13608678 15422085 PROCLAIMING JESUS CHRIST THROUGH EXCELLENCE IN EDUCATION. 0 0 8986965 838753 11398121 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 750 STUDENTS FOR THE 14-15 SCHOOL YEAR. THE PROJECTED ULTIMATE ENROLLMENT IS 1,200 STUDENTS. 8986965 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 47 0 1 141 1 0 0 0 0 0 1 1 0 0 0 0 X 20 18 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 RICK NEEDHAM PRESIDENT 8.00 X X 60000 0 0 DONNA BUSSEY TREASURER/CFO (THRU 6/30/15) 30.00 X X 0 0 81522 CAROLYN SIMS SECRETARY 1.00 X X 0 0 0 PASTOR LOREN KRAMER VICE PRESIDENT 1.00 X X 0 0 0 FRANK BENICHE DIRECTOR 1.00 X 0 0 0 NOEL FAIRCHILD DIRECTOR 1.00 X 0 0 0 JOHN RANDALL DIRECTOR 1.00 X 0 0 0 RON VAN BLARCOM DIRECTOR 1.00 X 0 0 0 KURT KRUEGER DIRECTOR 1.00 X 0 0 0 PASTOR MIKE ANDERSON DIRECTOR 1.00 X 0 0 0 ED STELLING DIRECTOR 1.00 X 0 0 0 GLENN SHELTON DIRECTOR 1.00 X 0 0 0 KATHY HUTCHINS DIRECTOR (THRU 6/30/15) 1.00 X 0 0 0 ANN ASHMON DIRECTOR 1.00 X 0 0 0 JANET MULLER DIRECTOR 1.00 X 0 0 0 RICK LEACH DIRECTOR 1.00 X 0 0 0 ROB WARREN DIRECTOR 1.00 X 0 0 0 GERI ROBINSON DIRECTOR 1.00 X 0 0 0 BILL HAMMERLE DIRECTOR 1.00 X 0 0 0 BILL TOMLINSON DIRECTOR 1.00 X 0 0 0 JEFFREY BEAVERS CO EXECUTIVE DIRECTOR 40.00 X 5188 0 152193 BRIAN UNDERWOOD CO EXECUTIVE DIRECTOR 40.00 X 33359 0 120613 DAN MOYER ASSISTANT PRINCIPAL 40.00 X 2095 0 113566 100642 0 467894 3 0 1 0 0 173262 301058 69329 474320 TUITION & FEES 611600 11398121 11398121 11398121 72923 0 72923 72923 72923 16077 1410 14667 14667 14667 142324 173262 112472 29852 29852 26779 11151 15628 15628 12005511 11398121 0 133070 838753 838753 464368 263197 161191 39980 4114448 3674984 346584 92880 291742 255375 27658 8709 271113 237318 25702 8093 249789 218651 23681 7457 35270 35270 40316 38300 2016 64146 55587 8559 32946 32946 2047758 1845723 188566 13469 7060 7060 1138220 1074642 59341 4237 73187 60358 11252 1577 INSTRUCTIONAL MATERIALS 260094 260094 ATHLETIC EXPENSES 115261 115261 BAD DEBT EXPENSE 70559 70559 DEVELOPMENT COSTS 14141 14141 13089 8716 4122 251 10142260 8986965 964501 190794 4938524 4064111 2408224 2407722 89489 55972 30153 15544 52810348 4243969 43640270 48566379 73628 86380 2329460 599429 53509748 55795537 110550 33643314 33085063 2409638 2409638 3848118 4768201 39901070 40373452 X 13608678 15405480 16605 13608678 15422085 53509748 55795537 X 1863251 -2983 -46862 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25018977 25018977 13050181 1433541 11616640 1672310 1036308 636002 13068880 1774120 11294760 48566379 DEFERRED TUITION & UNEARNED REVENUE 4587826 OTHER ACCRUED LIABILITIES 154567 SUMMER PROGRAMS 25808 4768201 X 11955666 -2983 -2983 11958649 46862 46862 12005511 10142259 0 10142259 0 10142259 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, 2015 AND 2014. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT NET INCOME NOT ON INCOME STATEMENT 46,862. 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 61509 32258 29251 1150 0 5092 7488 7831 7690 GALA EVENT 205553 141005 64548 0 0 4136 18163 3106 39143 1 48524 48524 18672 315586 173263 142323 1150 9228 25651 10937 65505 112471 29852 19762 2752 1 1.00000 7017 8399 1 1.00000 26779 8399 2752 11151 15628 CA 0 THIS ORGANIZATION IS A SCHOOL AND NOT REQUIRED TO BE LICENSED. 0 0 0 0 0 1 FINANCIAL AID SCHOLARSHIPS 227 838753 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 388 0 0 0 4800 0 11733 0 140460 0 157381 0 0 0 BRIAN UNDERWOOD CO EXECUTIVE DIRECTOR 28559 0 0 0 4800 0 11733 0 108880 0 153972 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. X 1 16500 FAIR MARKET VALUE X 2 15735 FAIR MARKET VALUE X DONATED PRIZES 114 28695 SALE AT AUCTION X DONATED PRIZES 34 8399 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS 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 TREASURER 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 -46,862. 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. 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.