2014-02-11T15:53:39-06:00 2013-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2012-07-01 237367217 Christian Education Activities Corp CHRI 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli 3619919403 2014-02-11 1 David C Moja P00747006 7195286225 2012 2015-11-30 17:44:51Z South Texas School of Christian Studies Anthony Celelli 7000 Ocean Drive Corpus Christi TX 78412 1709668 0 X www.stscs.org X 1972 TX Equip educationally underserved followers of Christ to change the world through service. 20 19 34 19 0 0 477209 1385514 314363 103919 238544 183473 31746 36762 1061862 1709668 33511 66860 0 0 314729 614045 0 0 48479 478151 313349 826391 994254 235471 715414 5948939 6806885 372854 317476 5576085 6489409 X 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 743109 66860 103919 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. 743109 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 9 0 1 34 1 0 0 0 0 0 0 0 0 0 0 X 20 19 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 40.00 X X 50505 0 49623 Jeanette Gordon 1.00 X X 0 0 0 Derrick Reaves 1.00 X X 0 0 0 Anson Nash 1.00 X X 0 0 0 Debbie Isaacs 1.00 X X 0 0 0 Sam Isaacs 1.00 X X 0 0 0 Raul Elizondo 1.00 X X 0 0 0 Kevin Pagan 1.00 X 0 0 0 Steven Parker 1.00 X 0 0 0 Greg Garbe 1.00 X 0 0 0 Linn Self 1.00 X 0 0 0 Mike Hall 1.00 X 0 0 0 Bennye Jane Arnold 1.00 X 0 0 0 Bryan Richardson 1.00 X 0 0 0 Richard Ingraham 1.00 X 0 0 0 Kathy McDow 1.00 X 0 0 0 Troy Riggs 1.00 X 0 0 0 Tim Anderson 1.00 X 0 0 0 Lois Ann Stephenson 1.00 X 0 0 0 Kenneth Wright 1.00 X 0 0 0 Angela Milano 1.00 X 0 0 0 Marshall Johnston 1.00 X 0 0 0 Chris Stapper Bd Member Pt Yr 40.00 X X 0 0 0 50505 0 49623 0 0 0 0 0 1385514 1385514 Tuition & fees 900099 102041 102041 Auxiliary 900099 1878 1878 103919 183473 183473 34322 0 34322 34322 34322 2440 0 2440 2440 1709668 103919 0 220235 66860 66860 68847 47996 20851 40930 28830 10404 1696 415821 295414 101443 18964 21076 14004 3987 3085 40754 24879 4580 11295 26617 18749 6766 1102 15285 9981 3922 1382 4999 3265 1283 451 17349 17349 55415 45592 8756 1067 131271 111581 17065 2625 21248 11301 7817 2130 86259 73320 11214 1725 39725 39725 Program expenses 49558 41503 6969 1086 Education expenses 42147 42147 Presidential expenses 21068 13291 2487 5290 -170975 -145329 -22227 -3419 994254 743109 202666 48479 1259 67819 215146 307010 56734 36373 2064 2064 18767 9545 3815964 1541168 2692832 2274796 2962137 2642515 822000 0 644763 5948939 6806885 42903 29193 10709 329951 277574 372854 317476 X 1642803 2320149 982925 1094613 2950357 3074647 5576085 6489409 5948939 6806885 X 715414 162922 34988 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 0.16460 0.83540 1 0 557808 557808 2486578 1198141 1288437 238019 148184 89835 533559 194843 338716 2274796 Real estate held for investment 822000 C 822000 Beneficial interests in perpetual trusts 644763 644763 X 1840718 162922 -31872 131050 1709668 0 1709668 927394 0 927394 66860 66860 994254 Description of Intended Use of Endowment Funds: 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. Description of Uncertain Tax Positions Under FIN 48: 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, 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 Texas. The School is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2008. Part XI, Line 2d - Other Adjustments: Scholarships & grants included in audit revenue -66,860. Change in beneficial interests in trusts 34,988. Part XII, Line 4b - Other Adjustments: Scholarships & grants 66,860. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Explanation of Nondiscriminatory Policy Publication 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. Middle East and North Africa 0 0 Program Services Educational trip 19070 0 0 0 0 0 0 19070 0 19070 0 0 0 0 0 0 Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Foreign expenditures are accounted for according to the accrual basis of accounting using appropriate documentation. In the case of foreign trips, payment is provided to one company that handles all details and expenses of the trip 1 Certificate scholarships 55 37652 Partnership program scholarships 74 29208 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The school awared 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 wer 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. 36380 Employee compensation 0 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 policy 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. This process was last used in April 2013. 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in beneficial interests in trusts 34,988.