2015-05-11T02:59:26-05:00 2014-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2013-07-01 330103052 Santa Fe Christian Community School SANT 8587558900 838 Academy Drive Solana Beach CA 92075 Scott Travasos CFO 8587558900 2015-05-11 1 David C Moja P00747006 7149619300 2013 2016-02-25 16:41:14Z Tom Bennett 838 Academy Drive Solana Beach CA 92075 20087518 0 X www.sfcs.net X 1985 CA A coeducational independent college preparatory school within a Bible based community. 11 10 261 523 0 0 1467806 1664259 15899684 16595524 -357096 1024816 100528 80308 17110922 19364907 2185586 2299009 0 0 10360008 11032517 0 0 497147 4455247 4936363 17000841 18267889 110081 1097018 33688112 35441263 14863129 15820796 18824983 19620467 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 3944677 1055120 7342964 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." 2086507 497790 3400453 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. 1943341 495202 3780920 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. 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. 8373154 250896 2075793 Other program services include expenses related to technology, facility, and academic and general program administrative expenses (HR, Payroll etc.) 8373154 250896 2075793 16347679 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 19 0 1 261 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 Tom Bennett Head of Schools 40.00 X X 331729 0 45393 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 Board Member 1.00 X 0 0 0 Sharon Divjak Board Member 1.00 X 0 0 0 Susan Shoemaker Board Member 1.00 X 0 0 0 Steve Huffman Board Member 1.00 X 0 0 0 Bryan Min Board Member 1.00 X 0 0 0 Shane Kading Board Member 1.00 X 0 0 0 Brad Fryer Board Member 1.00 X 0 0 0 Steve Kuptz CFO 40.00 X 166821 0 8562 Matt Hannan Upper School Principal 40.00 X 137470 0 28377 Hannah Park Lower School Principal 40.00 X 119288 0 25900 Ari Peterson Development Director 40.00 X 104933 0 23698 Kathleen Pratt Director, Academic Student Support Program 40.00 X 100804 0 5568 961045 0 137498 6 0 1 0 Ed Shockley PO Box 187 San Marcos CA 92079 General Contractor 121847 FMT Consultants LLC 5451 Avdnida Encinas Suite A Carlsbad CA 92008 Web Design 113738 Unlimited Svc Business Mantenance 2535 Camino Del Rio South Suite 205 San Diegot CA 92108 Building Maintenance, Janitorial 112485 3 521309 1142950 175917 1664259 Tuition and fees 900099 15752652 15752652 Auxiliary 900099 786212 786212 Other program income 900099 56660 56660 16595524 252428 252428 32422 0 32422 32422 32422 1336433 564045 772388 772388 772388 201846 521309 158566 43280 43280 FLexible benefit recap 900099 4606 4606 4606 19364907 16600130 0 1100518 2299009 2299009 599975 132637 416812 50526 8765325 8166191 373096 226038 223366 210393 10409 2564 773198 721047 37498 14653 670653 609194 43067 18392 18861 5658 11317 1886 32560 1628 29304 1628 44473 44473 289286 203266 78979 7041 63889 62922 116 851 382859 192858 133821 56180 200829 190947 9882 410395 378244 30303 1848 14730 14730 38291 22495 9457 6339 338857 321914 16943 1155163 1097405 57758 113504 45460 58449 9595 Fnd Raising, Athletics, 1013733 866299 47828 99606 Agency Grant 573763 573763 Bus 137057 137057 Strategic Plan Expenses 54057 43107 10950 54056 51455 2601 18267889 16347679 1423063 497147 5450690 6067763 243329 735730 9115 4280 33283 25764 123851 169395 33451788 12244857 20809914 21206931 6801526 6851984 18751 38391 197653 341025 33688112 35441263 985623 1129546 4883828 5498065 8941188 9167405 52490 25780 14863129 15820796 X 12931398 13253031 1204765 1678616 4688820 4688820 18824983 19620467 33688112 35441263 1097018 -301534 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5604315 667533 225000 6046848 5278928 51746 473641 200000 5604315 5670514 -57564 300000 34022 5278928 5257865 860649 300000 52893 5765621 5132258 20370 449396 300000 44159 5257865 0.77540 0.22460 0 0 5134056 5134056 18157492 5610403 12547089 101701 66402 35299 5674441 4017609 1656832 4384098 2550443 1833655 21206931 Other liabilities 25780 25780 X 16878457 -301534 -2299009 -2600543 19479000 44473 -158566 -114093 19364907 16082973 158566 158566 15924407 44473 2299009 2343482 18267889 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, 2014 and 2013, 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 -2,299,009. Part XI, Line 4b - Other Adjustments: Fundraising expense -158,566. Part XII, Line 2d - Other Adjustments: Fundraising expense 158,566. Part XII, Line 4b - Other Adjustments: Student aid 2,299,009. 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 723155 521309 201846 34446 3677 8000 112443 723155 521309 201846 34446 3677 8000 112443 158566 43280 1 Student aid 2299009 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 331729 0 0 0 0 0 0 0 47583 0 379312 0 0 0 Steve Kuptz CFO 166821 0 0 0 0 0 0 0 9037 0 175858 0 0 0 Matt Hannan Upper School Principal 137470 0 0 0 0 0 3858 0 24962 0 166290 0 0 0 Students Children of officers 27273 Need-based scholarship X 8 175917 FMV 0 0 0 Part I, Column (b): Number of Contributors Form 990, Part VI, Section A, line 6 Any 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.