2014-12-10T11:52:32-06:00 2014-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2013-07-01 237367217 Christian Education Activities Corp CHRI 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli President 3619919403 2014-12-10 1 Adam R Smith P00958966 7195286225 2014-11-12 2013 2015-11-30 17:44:51Z South Texas School of Christian Studies Anthony Celelli 7000 Ocean Drive Corpus Christi TX 78412 2538257 0 X www.stscs.org X 1972 TX Equip educationally underserved followers of Christ to change the world through service. 21 20 31 32 0 0 1385514 2151441 103919 70414 183473 266200 36762 36939 1709668 2524994 66860 79508 0 0 614045 943541 0 0 61318 313349 492038 994254 1515087 715414 1009907 6806885 8232007 317476 140105 6489409 8091902 Christian Education Activities Corporation of South Texas is an educational institution teaching bachelor level & graduate level college courses, diploma level non-credit courses and short term seminars & workshops. 0 0 937760 79508 70414 The South Texas School of Christian Studies is a Baptist college that trains ministers to serve in local churches and other places of ministries. The school offers a Certificate in Ministry program that offers entry level preparation courses for ministry service. The Diploma in Ministry Studies is a 2-year program that addresses the formation of the minister through Biblical, Theological, and professional studies. The Associate of Arts in Ministry Studies focuses on the development of ministry leaders through biblical, theological, professional, and general education studies.In addition to these SCS programs, the school also partners with Hardin-Simmons University in delivering two undergraduate and two graduate degree programs for ministry students. 937760 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 6 0 1 31 1 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 TX X Chris Stapper Dean of Business 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli President 40.00 X X 63544 0 50891 Jeanette Gordon Board Chair 1.00 X X 0 0 0 Anson Nash Vice Chair 1.00 X X 0 0 0 Debbie Isaacs Treasurer 1.00 X X 0 0 0 Steven Parker Secretary 1.00 X X 0 0 0 Mike Hall Board Member 1.00 X 0 0 0 Bennye Jane Arnold Board Member 1.00 X 0 0 0 Bryan Richardson Board Member 1.00 X 0 0 0 Richard Ingraham Board Member 1.00 X 0 0 0 Kathy McDow Board Member 1.00 X 0 0 0 Troy Riggs Board Member 1.00 X 0 0 0 Kevin Pagan Board Member 1.00 X 0 0 0 John McGregor Board Member 1.00 X 0 0 0 Greg Garbe Board Member 1.00 X 0 0 0 Linn Self Board Member 1.00 X 0 0 0 Don Leavell Board Member 1.00 X 0 0 0 Arnold Moreno Board Member 1.00 X 0 0 0 Julio Guarneri Board Member 1.00 X 0 0 0 Lois Ann Stephenson Board Member 1.00 X 0 0 0 Deborah Branch Board Member 1.00 X 0 0 0 Derrick Reaves Board Member 1.00 X 0 0 0 Chris Stapper Dean of Business 40.00 X 42792 0 9910 106336 0 60801 0 0 0 0 0 7568 2143873 332142 2151441 Tuition & fees 900099 67451 67451 Auxiliary 900099 2963 2963 70414 136041 136041 38522 298 38224 38224 38224 130159 0 130159 130159 130159 11680 7568 12965 -1285 -1285 2524994 70414 0 303139 79508 79508 194498 103551 79991 10956 48295 24803 22029 1463 572852 292686 264678 15488 27372 15054 10263 2055 52352 30443 15367 6542 48172 24291 22553 1328 36920 20262 14913 1745 11658 5380 5986 292 6020 6020 71761 58594 11788 1379 67794 57580 8852 1362 34177 13691 12837 7649 18879 9692 5330 3857 5454 4636 709 109 148188 125960 19264 2964 25568 20235 4486 847 Program expenses 39213 34153 4937 123 Education expenses 13769 9027 4742 Presidential expenses 12637 8214 1264 3159 1515087 937760 516009 61318 67819 77771 307010 354923 109401 36373 5005 2064 9545 29757 4380121 1689356 2274796 2690765 2642515 3123018 822000 1096000 644763 745367 6806885 8232007 29193 101612 10709 11372 277574 27121 317476 140105 X 2320149 2644930 1094613 2208221 3074647 3238751 6489409 8091902 6806885 8232007 X 1009907 491982 100604 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3464515 164104 752339 59578 70580 4250800 3221129 117891 293442 66860 101087 3464515 3937320 46349 48697 242958 18731 3770677 3415012 34241 686236 183369 14800 3937320 3325009 30225 228332 156004 12550 3415012 0.00000 0.71950 0.28050 1 0 736624 736624 3024647 1294871 1729776 435721 299333 136388 183129 95152 87977 2690765 Real estate held for investment 1096000 C 1096000 Beneficial interests in perpetual trusts 745367 745367 X 3071265 491982 54289 546271 2524994 0 2524994 1468772 0 1468772 46315 46315 1515087 Part V, Line 4: The organization's endowment consists of multiple individual funds established for building expenditures, scholarships, library expenditures, President's salary (McGregor Fund), general school support, and a variety of other purposes. Part X, Line 2: 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 statement of activities. As of June 30, 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 Texas. The School is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2011. Part XI, Line 2d - Other Adjustments: Scholarships & grants included in audit revenue -59,578. Change in beneficial interests in trusts 100,604. Rental expense 298. Special events expense 12,965. Part XII, Line 4b - Other Adjustments: Scholarships & grants 59,578. Special events expense -12,965. Rental expense -298. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Credit for courses and education activities is granted from an affiliated university which publishes a "Non Discimination Statement" in its catalogs and brochures. Our program is though the affiliated university and we abide by the non-discriminatory policies of the affiliated university. Scholarship Banquet 19248 7568 11680 1440 6825 4701 19248 7568 11680 1440 6825 4701 12966 -1286 1 Certificate scholarships 86 45070 Partnership program scholarships 128 34438 Part I, Line 2: The school awarded Christian Leadership scholarships to provide theological education to students in South Texas. The school also awarded ministerial scholarship to all certificate and undergraduate ministerial students, regardless of denomination affiliation, who were not eligible to participate in the Baptist General Convention of Texas ministerial tuition assistance program. Scholarships were applied directly to tuition charges on the school's invoicing system. Deanne Nanette Celelli Family member of Anthony Celelli, president. 48295 Employee compensation 0 X 10142 FMV X 1 322000 Comparable sales 1 0 1 0 Part I, Column (b): Column B Number of Contributions is the number of unique contributions received. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and reviewed by the President and Dean of Business before it is provided to the board members for review before filing with the IRS. Form 990, Part VI, Section B, line 12c The directors self disclose any conflicts of interest and if a potential conflict of interest exists, the president meets with the board members and discusses the potential transaction. If a conflict of interest is determined to exist, there is a two-step process. First, the conflict is acknowledged. Second, the person who has the conflict of interest is excused from the decision-making process and the independent board members vote on the decision. Form 990, Part VI, Section B, line 15 The independent members of the executive committee of the board of directors set the president's compensation annually after comparing it to other ABHE institutions' comparability data. The independent members of the executive committee document the approved compensation in the committee minutes. The president sets the salary for other officers and key employees. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Change in beneficial interests in trusts 100,604.