2013-05-15T19:52:54-05:00 2012-06-30 363990892 Capin Crouse LLP 3010 Saturn Street Ste 205 Brea CA 92821 990 2011-07-01 952406918 Christian Unified Schools of San Diego CHRI 6194400453 2100 Greenfield Drive El Cajon CA 92019 John Paulson 6194400453 2013-05-14 1 David C Moja P00747006 7149619300 2011 2016-02-24 21:20:13Z George Cuff 2100 Greenfield Drive El Cajon CA 92019 10473427 0 X www.Christianunified.com X 1965 CA To teach students to think, learn, and live from a Biblical worldview. 10 9 210 200 0 0 1377297 773659 9266217 9580693 16226 18178 28719 46670 10688459 10419200 1521975 1553635 0 0 5153945 5248732 13000 0 137357 3319063 3485213 10007983 10287580 680476 131620 5660373 5824516 2827970 2977961 2832403 2846555 X Recognizing the preeminence of Christ, partnering with parents, Christian Unified Schools of San Diego teaches students to think, learn, and live from a Biblical worldview by integrating God and His Word as the primary source of knowledge and Truth. 0 0 8839984 1553635 9580693 CUSSD is a K-12, private, religious school that seeks to provide an excellent education from a Christ centered world view. CUSSD seeks to provide this education within the setting of the traditional school model, providing a wide variety of athletics, arts, and advanced placement programs in order that each student may develop to his or her fullest potential. CUSSD offers a tuition grant program to families with a demonstrated financial need. CUSSD admits students of any race, color, national and ethnic origin to all the rights and privileges, programs, and activities generally accorded, or made available, to students at the school. We do not discriminate on the basis of race, color, national and ethnic origin in administration of our educational policies, admissions policies, athletic and other school administered programs, nor in the hiring of faculty or administration. 8839984 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 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 1 0 0 0 0 1 27 0 1 210 1 0 0 0 0 0 1 1 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X John Paulson 6194400453 2100 Greenfield Drive El Cajon CA 92019 Erik Naugle 6.00 X X 0 0 0 Michelle Johnson 6.00 X X 0 0 0 Manning Barber 6.00 X X 0 0 0 Joe Michel 6.00 X X 0 0 0 Dr Jim Eckstein 4.00 X 0 0 0 Fred Klicka 4.00 X 0 0 0 Donna Huddleston 4.00 X 0 0 0 Kerry Schimpf 6.00 X 0 0 0 Dick Roberts 4.00 X 0 0 0 Dr David Jeremiah 4.00 X 0 43645 279980 Chuck Leslie 40.00 X 84117 0 133817 John Paulson 4.00 X 0 67032 111308 David Beezer 40.00 X 108302 0 30424 Scott Meadows 40.00 X 110367 0 30965 302786 110677 586494 2 0 1 0 Hellas Construction 12710 Research Blvd Austin TX 78759 Turf field installation 197770 1 9150 100000 664509 65757 773659 Tuition & fees 611710 9166354 9166354 Auxiliary fees 611710 182050 182050 Miscellaneous program 900099 152221 152221 Auxiliary programs 611710 80068 80068 9580693 18178 18178 100897 9150 54227 46670 46670 10419200 9580693 0 64848 1553635 1553635 222554 40884 143520 38150 3915294 3456949 401256 57089 178342 149222 24752 4368 630410 550922 70902 8586 302132 257354 37904 6874 10454 10454 29218 29218 96500 96500 86679 41243 45436 54977 43765 11212 46111 28337 16591 1183 472276 472276 1198762 1168846 29916 37266 33746 3520 5389 5191 198 309512 216658 92854 81970 74075 7895 Academic expense 426461 424424 2037 Printing 186673 109964 66814 9895 Athletics 142568 142568 Gen Adm resticted reple 136821 496679 -359858 163576 89287 74289 10287580 8839984 1310239 137357 395575 433318 573999 1062461 462542 94258 333072 337307 317512 311580 82568 145952 6912963 4487197 2363763 2425766 1131342 1013874 5660373 5824516 547430 581000 1975681 2252902 150000 154859 144059 2827970 2977961 X 1172020 1429086 529041 403595 1131342 1013874 2832403 2846555 5660373 5824516 X 131620 -117468 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1131342 -45824 -71644 1157162 954909 182433 6000 1131342 868909 86000 954909 1156820 -229091 58820 868909 1.00000 1 0 168745 40077 128668 4388526 2198332 2190194 2318308 2248788 69520 37384 37384 2425766 Beneficial interest in perpetual trust 1013874 1013874 Amounts held for others 144059 144059 10419200 10287580 131620 -117468 -117468 14152 9707472 905148 -117468 787680 8919792 1499408 1499408 10419200 9693320 905148 54227 959375 8733945 1553635 1553635 10287580 Description of Intended Use of Endowment Funds: Part V, Line 4: The School created a permanent teachers endowment that is administered by the Family Heritage Foundation, a non-profit organization. The School has the right to receive the income earned on the assets, which is to be used for salaries and benefits of teachers of the School. Part XI, Line 8 - Other Adjustments: Change in Value of Perpetual Trust -117,468. Part XII, Line 2d - Other Adjustments: Change in value of perpetual trust -117,468. Part XII, Line 4b - Other Adjustments: Scholarships netted with tuition revenue 1,553,635. Fundraising expenses reported on Part VIII, Line 8b -54,227. Part XIII, Line 2d - Other Adjustments: Fundraising expenses reported on Part VIII, Line 8b 54,227. Part XIII, Line 4b - Other Adjustments: Scholarships netted with tuition revenue 1,553,635. 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 CUSSD lists the policy in its printed application materials. CUSSD admits students of any race, color, national, and ethnic origin to all the rights and privileges, programs and activities generally accorded, or made available, to students at the school. We do not discriminate on the basis of race, color, national, and ethnic origin in administration of our educational policies, admissions policies, athletic, and other school administered programs, nor in the hiring of faculty or administration. Auction 110047 9150 100897 663 7200 46364 110047 9150 100897 663 7200 46364 54227 46670 1 Student Scholarships 258 1553635 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Scholarship grants are based on financial need, as determined to be eligible by an independent third party assessor. Funds are granted according to need and availability of funds. X X X 1 1 X X X 1 0 0 0 0 0 0 0 0 Dr David Jeremiah 0 35807 0 0 0 7838 0 118727 0 161253 0 323625 0 0 Chuck Leslie 84117 0 0 0 0 0 8063 0 125754 0 217934 0 0 0 John Paulson 0 66000 0 0 0 1032 0 11325 0 99983 0 178340 0 0 Part I, Line 1a The organization provides a fixed taxable benefit to the Superindent in consideration of the fact that under his pastoral (minister) position he does not benefit from employer paid FICA contributions. The calculation of this benefit involves "grossing up" his compensation to include the additional payment, which is also treated as taxable compensation. The Superintendent has a small discretionary spending account for continuing education. Qualifying ministers may receive a designated housing allowance. As a minister, the Superintendent receives a housing allowance, granted in accordance with IRC Section 107. Part I, Line 4a Chuck Leslie received severance pay of $63,873.16 and retirement contribution of $16,930.72 Need based tuition grant 5022 Tuition reduction 40884 X 94 FMV X 610 FMV X 3 24996 FMV X Rental equipment 10 8844 Cost X 6 large and 3 medium boulders 1 720 Cost X King double bell french horn w/ detachable bell 1 3000 Cost X Computer equipment 2 3388 Cost X Building Material 1 5336 Cost X Commercial batting cages 1 17500 Cost X Girls soccer lodging 1 1269 Cost 0 0 1 0 Method for Determining Number of Contributors: Part I, Column (b): Number of contributions received Form 990, Part VI, Section B, line 11 Form 990 is prepared by an independent CPA firm and reviewed by the School's top management. The reviewed 990 is then forwarded to the board finance committee for review prior to filing. Form 990, Part VI, Section B, line 12c The policy requires disclosure. The policy must be re-affirmed each year. There has not been a conflict that has surfaced, disclosed or undisclosed. Form 990, Part VI, Section B, line 15 Officer compensation is reviewed and approved by the Chairman and Vice-Chairman of the Board of Directors, whom are both independent. Wages are set to be not more than comparable organizations. The process is documented in a written contract between CUSD and the Officer. Form 990, Part VI, Section C, line 19 All are available to the public upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Change in Value of Perpetual Trust -117,468. Total to Form 990, Part XI, Line 5: -117,468. Explanation of responsibility Form 990, Part XII, Line 2C: The organization has a finance committee that assumes responsibility for oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed since the prior year. Shadow Mountain Community Church 2100 Greenfield Drive El Cajon CA 92014 951642389 Church CA 501(c)(3) Line 1 N/A 0 0 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0