2014-11-05T20:10:59-06:00 2014-06-30 952242818 VICENTI LLOYD & STUTZMAN 2210 E ROUTE 66 STE 100 GLENDORA CA 917404676 990 2013-07-01 951775154 PASADENA CHRISTIAN SCHOOL PASA 6267911214 1515 N LOS ROBLES AVENUE PASADENA CA 91104 ART BURKHARD TREASURER 6267911214 2014-10-06 true DERRICK DEBRUYNE CPA P00591016 6268577300 2014-10-27 2013 2015-11-30 17:44:51Z ART BURKHARD 1515 N LOS ROBLES AVE PASADENA CA 91104 5907886 false X WWW.PASADENACHRISTIAN.ORG X 1948 CA THE PRIMARY MISSION OF THE SCHOOL IS TO PROVIDE ITS STUDENTS WITH THE ACADEMIC TRAINING AND SPIRITUAL NUTURE NEEDED TO BECOME MEN AND WOMEN WHO ARE WORTHY REPRESENTATIVES OF OUR LORD JESUS CHRIST. 12 12 138 600 0 387815 115637 4771006 5408853 1339 1636 294615 338004 5454775 5864130 190097 510889 0 3336958 3781537 0 163749 1685645 1875334 5212700 6167760 242075 -303630 8201215 7994708 3064507 3136255 5136708 4858453 THE PRIMARY MISSION OF THE SCHOOL IS TO PROVIDE ITS STUDENTS WITH THE ACADEMIC TRAINING AND SPIRITUAL NUTURE NEEDED TO BECOME MEN AND WOMEN WHO ARE WORTHY REPRESENTATIVES OF OUR LORD JESUS CHRIST. false false 4946366 510889 5619255 WORKING TOGETHER WITH THE FAMILY AND LOCAL CHURCH, THE SCHOOL SEEKS TO PROVIDE STUDENTS WITH THE FOUNDATION NECESSARY TO BECOME PEOPLE WHOSE LIVES REFLECT AN UNCOMPOMISING COMMITMENT TO CHRIST, WHO ARE PEOPLE OF THE UNQUESTIONED INTEGRITY, AND WHO PURSUE EXCELLENCE IN WHATEVER THEY DO. THE SCHOOL ENSURES THAT THE SALVATION MESSAGE IS PRESENTED TO AND UNDERSTOOD BY EACH CHILD. THIS EDUCATION PROVIDES THE FOUNDATION UPON WHICH FUTURE CHRISTIAN SERVICE AND MINISTRY IS BUILT. 4946366 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 32 0 true 138 true false false false false false true true false false false false X 12 12 false false false false true true true true true false false true true true true false true true true false CA X THE ORGANIZATION 6267911214 1515 N LOS ROBLES AVE PASADENA CA 91104 STEVE LAZARIAN PRESIDENT 5.00 X X 0 0 0 DENNIS ALTHOUSE VICE PRESIDE 1.00 X X 0 0 0 ARTHUR BURKHARD TREASURER 2.50 X X 0 0 0 HOVEL BABIKIAN SECRETARY 1.00 X X 0 0 0 MARK SCOON MEMBER 1.00 X 0 0 0 SUZANNE AU MEMBER 1.00 X 0 0 0 SCOTT DANIELS MEMBER 0.50 X 0 0 0 KERWIN MANNING MEMBER 0.50 X 0 0 0 MARIE MASAKAYAN MEMBER 0.50 X 0 0 0 CRAIG TAKATA MEMBER 0.50 X 0 0 0 PAMELA MADRID MEMBER 0.50 X 0 0 0 MARCUS VANNEMAN MEMBER 0.50 X 0 0 0 STEVEN GRAY SUPERINTENDE 40.00 X 139414 0 28769 DOMINIC PEPE CFO 40.00 X 101800 0 15113 241214 43882 2 false true false 115637 115637 TUITION AND FEES 5232031 5232031 EXTENDED CARE 167692 167692 FOOD SERVICES 9130 9130 5408853 1636 1636 171358 43756 127602 PARENT TEACHER FELLOWSHIP 111271 111271 OTHER INCOME 99131 99131 210402 5864130 5619255 1636 510889 510889 285096 244214 36561 4321 2788636 2449073 298106 41457 119480 87789 29868 1823 332251 246534 78072 7645 256074 188332 65718 2024 27919 21636 6143 140 160040 148789 10931 320 81310 49748 30749 813 156610 117457 37587 1566 102231 76673 25558 362631 253842 108789 59525 42208 17317 STUDENT ACTIVITIES 262647 262647 MAINTENANCE & REPAIR 261285 98496 153537 9252 FUNDRAISING EXPENSES 94388 94388 BAD DEBT EXPENSE 90792 90792 215956 148039 67917 6167760 4946366 1057645 163749 120823 164838 1186122 1066425 124444 35326 85917 65651 5685 9280 49544 58039 10716991 4121842 6621572 6595149 7108 8201215 7994708 304824 396058 479287 518707 2232114 2174083 48282 47407 3064507 3136255 X 5051514 4795021 85194 63432 5136708 4858453 8201215 7994708 -303630 25375 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33863 250634 284497 33863 33863 1.00000 false false 623640 623640 8994312 3379910 5614402 1099039 741932 357107 6595149 CUSTODIAL ACCOUNTS 47407 47407 X 5396997 -510889 -510889 5907886 -43756 -43756 5864130 5700627 43756 43756 5656871 510889 510889 6167760 SCHEDULE D, PAGE 2, PART V, LINE 4 PASADENA CHRISTIAN SCHOOL'S ENDOWMENT FUNDS ARE TO FURTHER ITS EXEMPT PURPOSE AND MISSION. SCHEDULE D, PAGE 3, PART X THE SCHOOL HAS RECEIVED FAVORABLE DETERMINATION LETTERS INDICATING IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701 OF THE CALIFORNIA REVENUE TAXATION CODE. THE SCHOOL HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE SCHOOL'S CONTINUED QUALIFICATION AS A TAX- EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE SCHOOL FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D TUITION ASSISTANCE -510,889 SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EXPENSE -43,756 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE 43,756 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION ASSISTANCE 510,889 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 PUBLISHED ANNUALLY IN A LOCAL NEWSPAPER GOLF TOURNAMENT 100205 100205 26843 MAGAZINE DRIVE 38106 38106 10484 1 33047 33047 6429 171358 171358 43756 43756 127602 true TUITION & FEES ASSISTANCE 62 510889 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS ARE GIVEN IN THE FORM OF CREDITS TO TUITION AND FEES. X true true X X X false false false false false false false false false STEVEN GRAY SUPERINTENDENT 139414 14108 14661 168183 FORM 990, PAGE 6, PART VI, LINE 6 THE PARENTS OF STUDENTS THAT ATTEND PASADENA CHRISTIAN SCHOOL HAVE THE RIGHT TO ELECT THE GOVERNING BODY AND TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A THE SCHOOL'S VOTING MEMBERS, COMPRISED OF STAFF AND PARENTS, VOTE TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B THE SAME STAFF AND PARENTS THAT MAKE UP THE VOTING MEMBERS TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS ALSO APPROVE THE ANNUAL BUDGET. IN ADDITION, THERE ARE SUB-COMMITTEES OF THE BOARD OF DIRECTORS, APPOINTED BY THE CHAIR, THAT MEET ON A MONTHLY BASIS. THE SUB-COMMITTEES INCLUDE FINANCE, PROPERTY, EDUCATION, LONG RANGE, DEVELOPMENT, PCS COMMUNITY & FAMILY RELATIONS, AND NOMINATING. THE MEMBERS OF THESE SUB-COMMITTEES ARE MADE UP OF AND ARE OPEN TO BOARD MEMBERS, STAFF AND PARENTS. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD'S CURRENT TREASURER REVIEWS AND APPROVES THE 990 TAX RETURN PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE BOARD OF DIRECTORS IS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE SALARY AND PERFORMANCE OF THE SUPERINTENDENT. THE SUPERINTENDENT WILL REVIEW THE SALARY SURVEY PRODUCED BY ACSI THAT MEASURES THE COMPENSATION FOR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE SALARY AND PERFORMANCE OF THE SUPERINTENDENT. THE SUPERINTENDENT WILL REVIEW THE SALARY SURVEY PRODUCED BY ACSI THAT MEASURES THE COMPENSATION FOR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST, THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS CAN BE FAXED OR MAILED. FORM 990, PAGE 12, PART XII, LINE 1 DURING THE YEAR ENDED JUNE 30, 2014, THE SCHOOL BEGAN CAPITALIZING TEXTBOOK PURCHASES AND DEPRECIATING THEM OVER A PERIOD OF THREE YEARS. THIS CHANGE IN ACCOUNTING PRINCIPLE WAS APPLIED RETROSPECTIVELY AND TREATED AS A RESTATEMENT TO BEGINNING NET ASSETS FOR THE YEAR ENDED JUNE 30, 2014.