2015-02-10T10:23:20-06:00 2014-06-30 953322166 KUSHNER SMITH JOANOU & GREGSON LLP 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2013-07-01 550909201 LUTHERAN HIGH SOUTH - ORANGE COUNTY INC CREAN LUTHERAN HIGH SCHOOL LUTH 9493871199 12500 SAND CANYON IRVINE CA 92618 DONNA L BUSSEY TREASURER/CFO 9493871199 2015-01-19 1 MARGOT ANDREWS P00177103 9492612808 2013 2016-02-25 16:41:14Z RICK NEEDHAM 12500 SAND CANYON IRVINE CA 92618 11078279 0 X WWW.CLSHS.ORG X 2005 CA PROCLAIMING JESUS CHRIST THROUGH EXCELLENCE IN EDUCATION. 17 15 145 75 0 0 395893 800987 8460696 9982584 -35454 6300 44199 136706 8865334 10926577 680210 748110 0 0 4242153 4987233 0 0 289587 3917173 3644422 8839536 9379765 25798 1546812 49598726 53509748 37498175 39901070 12100551 13608678 PROCLAIMING JESUS CHRIST THROUGH EXCELLENCE IN EDUCATION. 0 0 8136709 748110 9982584 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 690 STUDENTS FOR THE 13-14 SCHOOL YEAR. THE PROJECTED ULTIMATE ENROLLMENT IS 1,200 STUDENTS. 8136709 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 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 145 1 0 0 0 0 0 1 1 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X DONNA BUSSEY 9493871199 12500 SAND CANYON IRVINE CA 92618 RICK NEEDHAM PRESIDENT 8.00 X X 85000 0 0 DONNA BUSSEY TREASURER/CFO 30.00 X X 0 0 62695 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 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 PASTOR WILLIAM C BARTLETT EXECUTIVE DIRECTOR (THRU 9/13) 40.00 X 50294 0 72861 JEFFREY BEAVERS CO EXECUTIVE DIRECTOR, PRINCIPAL 40.00 X 5640 0 143773 BRIAN UNDERWOOD CO EXECUTIVE DIRECTOR 40.00 X 30615 0 73693 DAN MOYER ASSISTANT PRINCIPAL 40.00 X 399 0 107303 171948 0 460325 4 0 0 0 0 266019 534968 65094 800987 TUITION & FEES 611600 9982584 9982584 9982584 84721 0 84721 84721 84721 9132 2832 6300 6300 6300 173820 266019 142591 31229 31229 27035 6279 20756 20756 10926577 9982584 0 143006 748110 748110 529481 308748 170848 49885 3738855 3307839 355264 75752 245354 216954 23358 5042 249412 228540 19721 1151 224131 193434 23897 6800 35465 35465 36708 34873 1835 60847 51120 9727 28732 28732 1856620 1671396 172876 12348 991254 892362 92299 6593 66822 51916 13763 1143 INSTRUCTIONAL MATERIALS 288114 288114 ATHLETIC EXPENSES 89967 89967 DEVELOPMENT COSTS 75972 75972 SPECIAL EVENT GROSS UP 54901 54901 59020 24604 34416 9379765 8136709 953469 289587 1654256 4938524 2407974 2408224 75806 89489 25858 30153 46880209 3239939 44426035 43640270 55160 73628 953637 2329460 49598726 53509748 211833 0 31699955 33643314 2409638 2409638 3176749 3848118 37498175 39901070 X 12100551 13608678 12100551 13608678 49598726 53509748 X 1546812 8274 -46959 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25018977 25018977 13016307 1107921 11908386 1611647 879801 731846 7233278 1252217 5981061 43640270 DEFERRED TUITION & UNEARNED REVENUE 3665865 OTHER ACCRUED LIABILITIES 154692 SUMMER PROGRAMS 27561 3848118 X 10832991 8274 8274 10824717 101860 101860 10926577 9324864 0 9324864 54901 54901 9379765 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, 2014 AND 2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: NON-CASH CONTRIBUTIONS FOR SPECIAL EVENTS 54,901. SPECIAL EVENT NET INCOME NOT ON INCOME STATEMENT 46,959. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES 54,901. 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 68810 36261 32549 8594 4756 7249 7316 4633 GALA EVENT 307054 229758 77296 42970 5052 13869 2738 12668 1 63975 63975 32746 439839 266019 173820 51564 9808 21118 10054 50047 142591 31229 16583 853 1 1.00000 10452 4501 925 1 1.00000 27035 4501 1778 6279 20756 CA 0 THIS ORGANIZATION IS A SCHOOL AND NOT REQUIRED TO BE LICENSED. 0 0 0 0 0 1 FINANCIAL AID SCHOLARSHIPS 188 748110 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 PART I, LINE 1A WILLIAM BARTLETT, JEFFREY BEAVERS, BRIAN UNDERWOOD, AND DAN MOYER EACH RECEIVED A HOUSING ALLOWANCE. X 1 10193 FAIR MARKET VALUE X DONATED PRIZE 101 47220 SALE AT AUCTION X DONATED PRIZE 22 7681 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS 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 -46,959. 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 EXECUTIVE DIRECTOR, THE PRINCIPAL, THE CO EXECUTIVE DIRECTOR, AND THE ASSISTANT PRINCIPAL.