2026-05-14T12:43:56-05:00 2025-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-07-01 941495182 VALLEY CHRISTIAN SCHOOLS VALL 4085132598 100 SKYWAY DRIVE 120 SAN JOSE CA 95111 KENNETH R SHILLING CFO 4085132598 2026-05-14 1 1 KATY BROWN P00650274 9257902600 2026-05-09 2024 2025-03-06 01:10:19Z KENNETH R SHILLING 100 SKYWAY DRIVE 120 SAN JOSE CA 95111 97113656 0 X WWW.VCS.NET X 1956 CA PROVIDE CHRISTIAN EDUCATION FOR 2,788 STUDENTS IN GRADES K-12. 7 4 579 500 0 0 1917560 2021391 85971936 92383701 2202224 2111051 37530 30447 90129250 96546590 6383113 7424850 0 0 52954720 55560953 0 0 1668189 29542691 31936401 88880524 94922204 1248726 1624386 129044836 130701227 57981316 57959790 71063520 72741437 X VALLEY CHRISTIAN SCHOOL'S (VCS) MISSION IS TO PROVIDE A NURTURING ENVIRONMENT OFFERING QUALITY EDUCATION SUPPORTED BY A STRONG FOUNDATION OF CHRISTIAN VALUES IN PARTNERSHIP WITH PARENTS, EQUIPPING STUDENTS TO BECOME LEADERS TO SERVE GOD, THEIR FAMILIES, AND POSITIVELY IMPACT THEIR COMMUNITIES AND THE WORLD. STUDENTS ATTENDING THE SCHOOL DURING THIS YEAR WERE 2,788 IN GRADES K-12. 0 0 74678253 7424850 92383701 VALLEY CHRISTIAN SCHOOLS IS DEDICATED TO PROVIDING RELIGIOUS EDUCATION ALONG WITH TRAINING IN ACADEMICS, ARTS AND ATHLETICS FOR STUDENTS IN GRADES K-12. VCS IS A RELIGIOUS CORPORATION THAT SEEKS TO LEAD STUDENTS INTO GREATER MATURITY IN THEIR CHRISTIAN FAITH. IT SEEKS TO PROVIDE STUDENTS AN EDUCATION THAT TEACHES STUDENTS TO DO ALL THAT THEY ACCOMPLISH, "AS UNTO THE LORD" (COL. 3:17). ACADEMICS - THE ACADEMIC JOURNEY CONTINUES FOR STUDENTS AS THEY PURSUE THEIR EDUCATIONAL PASSIONS WHILE GROWING STRONGER IN THEIR CHRISTIAN FAITH. WITH ACCESS TO A RICH COMBINATION OF CORE CLASSES AND ELECTIVES IN A RIGOROUS, COMPREHENSIVE COLLEGE PREPARATORY ENVIRONMENT, VCS STUDENTS HAVE THE OPPORTUNITY TO EXPLORE A VARIETY OF (CONT. ON SCH. O) DISCIPLINES THAT LEAD THEM TO ACHIEVE THEIR GOD-INTENDED PURPOSES.CONSERVATORY - THE CONSERVATORY OF THE ARTS IS TO CONNECT STUDENTS' GOD-GIVEN TALENTS WITH EXTRAORDINARY OPPORTUNITIES FOR GROWTH AND SERVICE. THE CONSERVATORY OF THE ARTS OFFERS STUDENTS AN OPPORTUNITY TO FURTHER REFINE THEIR GOD-GIVEN ARTISTIC TALENTS BY MAJORING OR MINORING IN ONE OF SEVEN DISCIPLINES, INCLUDING MUSIC, VISUAL ARTS, DANCE ARTS, CINEMATIC ARTS, THEATRE ARTS, INTEGRATED ARTS, OR THEATRICAL DESIGN AND TECHNOLOGY. THE CONSERVATORY OF THE ARTS HAS EXPANDED COURSE OFFERINGS BY ENTERING INTO STRATEGIC PARTNERSHIPS WITH INTERNATIONALLY RECOGNIZED ART INSTITUTIONS, SUCH AS THE RENOWNED BERKLEE COLLEGE OF MUSIC IN BOSTON AND THE STEINWAY CORPORATION. COLLEGE AND ADMISSIONS COMMITTEES LOOK FAVORABLY ON UNDERGRADUATE APPLICATIONS THAT SHOW FOUR YEARS OF CONCENTRATED INVOLVEMENT IN A SPECIALIZED PROGRAM, AND THE CONSERVATORY PROGRAM GRADUATION STANDARDS IN CERTAIN DISCIPLINES ARE ABOVE AND BEYOND THE REQUIREMENTS FOR TRADITIONAL GRADUATION. WITH UNMATCHED RESOURCES AND TALENTED FACULTY, THE CONSERVATORY FOSTERS AN ENVIRONMENT WHERE STUDENTS MASTER THEIR TALENTS IN PREPARATION FOR ADMISSION TO INTERNATIONALLY RENOWNED COLLEGIATE INSTITUTIONS.ATHLETICS - ATHLETICS PROGRAM PROMOTES LIFELONG DISCIPLINE AND GOOD HEALTH. WHILE TRAINING IN DIVERSE SPORTS, ATHLETES LEARN TO EXHIBIT CHRISTIAN CHARACTER UNDER THE PRESSURE OF COMPETITION. VCS STUDENT-ATHLETICS REGULARLY COMPLETE WITH DISTINCTION AT THE LOCAL, STATE, AND NATIONAL LEVEL. WITH 22 TEAMS IN 15 DIFFERENT SPORTS, VCS PROVIDES THE OPPORTUNITY FOR ATHLETES TO DEVELOP IN THEIR SPORT AND GROW AS YOUNG MEN AND WOMEN. 74678253 1 1 0 0 0 0 1 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 1 1 1 0 0 1 124 0 1 579 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X KENNETH R SHILLING CFO 4085132598 100 SKYWAY DRIVE 120 SAN JOSE CA 95111 MICHAEL SPRAUVE CHAIR 2.00 X X 0 0 0 ROBERT RUBINO VICE CHAIR 2.00 X X 0 0 0 HANNAH JOHN SECRETARY 2.00 X X 0 0 0 JULIUS AGBONBHASE MEMBER 2.00 X 0 0 0 MR EDWIN HAGHNAZARI MEMBER 2.00 X 0 0 0 VERA SHANTZ MEMBER 2.00 X 0 0 0 MR JEFF WATSON MEMBER 2.00 X 0 0 0 DR RICK WATSON MEMBER (THRU 04/2025) 2.00 X 0 0 0 CLIFFORD DAUGHERTY PRESIDENT 40.00 X 316960 0 181700 KENNETH R SHILLING CFO 40.00 X 320844 0 33045 JOHN MARK COOLEY CLO 40.00 X 297077 0 54115 JERRY GLYNN MERZA VP OF EDUCATION & PERSONNE 40.00 X 226455 0 34830 STEVE DANG CMO 40.00 X 169019 0 78968 BRIAN CLEMONS EXEC VP 40.00 X 225502 0 18629 MARK BIEBER COO 40.00 X 197131 27357 35426 DANNY KIM VP OF AMSE 40.00 X 231678 0 36439 ERIC SCHARRENBERG VP OF ATHLETICS & PE 40.00 X 231830 0 33127 MICHAEL MACHADO DEAN OF STUDENTS 40.00 X 224648 0 28443 JENNIFER SILVA PRINCIPAL 40.00 X 210564 0 35237 KARL STEWART VP OF QUEST 40.00 X 220237 0 1869 2871945 27357 571828 209 0 1 0 SOUTH BAY CONSTRUCTION 1711 DELL AVE CAMPBELL CA 95008 CONSTRUCTION 2304158 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 BUS SERVICES 1942109 NEW TECHNOLOGY SPECIALISTS 1709-A LITTLE ORCHARD ST SAN JOSE CA 95125 BUILDING MAINTENANCE, IT AND FACILITY SE 1675560 UNITED FACILITIES GROUP INC 2415 DE LA CRUZ BLVD SANTA CLARA CA 95050 JANITORIAL SERVICES 1125825 PACIFIC SURFACING INC 2066 WARM SPRINGS COURT FREMONT CA 94539 CONSTRUCTION 418235 16 671873 1349518 175020 2021391 TUITION AND FEES 611710 86295982 86295982 AUXILLIARY SERVICES 611710 6000345 6000345 OTHER PROGRAM REVENUE 611710 87374 87374 92383701 2111051 2111051 466524 231560 234964 234964 234964 130989 671873 335506 -204517 -204517 96546590 92383701 0 2141498 7424850 7424850 2253834 38973 2214861 39622266 32674207 6191238 756821 2667800 2244469 371328 52003 7999205 6352825 1499370 147010 3017848 2372694 590255 54899 149556 149556 110904 110904 746644 411558 307018 28068 168860 111017 52998 4845 2411106 2053910 267555 89641 896423 589351 281350 25722 9218930 6060964 2893440 264526 2518335 1655673 790401 72261 240847 158344 75592 6911 985224 714068 251070 20086 5161833 3922993 1135603 103237 1184739 778904 371840 33995 INSTRUCTIONAL PROGRAM 7405970 6926389 479581 LEGAL SETTLEMENT 452500 452500 EMPLOYEE MORALE/STAFF D 284530 187064 89302 8164 94922204 74678253 18575762 1668189 8272247 12098485 2080408 913267 826631 402545 318818 317460 15090 458416 491464 213728 280753 152831459 78315649 76795762 74515810 34420653 36408363 5658173 5257990 129044836 130701227 9708986 9281956 2787366 3461672 39628262 39684694 5856702 5531468 57981316 57959790 X 66450237 68386893 4613283 4354544 71063520 72741437 129044836 130701227 1624386 53531 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 7.20 0 1 0 1 1 5.00 0 1 3759311 10000000 271734 14031045 3572346 186965 3759311 3473251 99095 3572346 3482371 -9120 3473251 3485535 -3164 3482371 0.72040 0.13970 0.13990 0 0 3046354 6663808 9710162 3030732 113360259 60847137 55543854 897687 506096 391591 4204390 3386927 817463 21628229 13575489 8052740 74515810 CORPORATE DEBT SECURITIES 36408363 F 36408363 LEASE LIABILITY 5531468 5531468 X 89742337 53531 567066 620597 89121740 7424850 7424850 96546590 88064420 567066 567066 87497354 7424850 7424850 94922204 PART II, LINE 9: THE CONSERVATION EASEMENT IS NOT REPORTED IN THE SCHOOL'S FINANCIAL STATEMENTS. PART V, LINE 4: USE OF TEACHERS ENDOWMENT DISBURSEMENTS FROM THE TEACHERS ENDOWMENT ARE RESTRICTED TO TEACHER COMPENSATION AND BENEFITS AND SHALL BE USED SOLELY FOR THE BENEFIT OF TEACHERS. PURPOSE AND USE OF NEW ENDOWMENT THE NEW ENDOWMENT IS ESTABLISHED TO PRESERVE THE SCHOOL IN PERPETUITY. BEGINNING AFTER AN INITIAL FIVE-YEAR PERIOD, ANNUAL DISTRIBUTIONS OF NO MORE THAN 4-5% SHALL BE ALLOCATED TO SUPPORT YOUTH WITH PROMISE (YWP) FINANCIAL AID. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE FRANCHISE TAX CODE, RESPECTIVELY. THE SCHOOL HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND CONCLUDED THAT THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY AS OF JUNE 30, 2025 OR 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 335,506. RENTAL EXPENSES 231,560. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,574,550. TUITION AND FEE DISCOUNTS 850,300. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 335,506. RENTAL EXPENSES 231,560. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,574,550. TUITION AND FEE DISCOUNTS 850,300. 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 SCHOOL PUBLISHES ITS NON-DISCRIMINATION POLICY ON ITS WEBSITE HOMEPAGE. QUEST BALL 456026 349587 106439 69809 132543 2910 22442 43548 EL JOG-A-THON 150489 150489 2473 2575 797 2 196347 171797 24550 9561 37360 978 10510 802862 671873 130989 81843 169903 6463 22442 54855 335506 -204517 1 0 0 SCHOLARSHIPS AND FINANCIAL AID 311 6574550 FMV DIRECT CREDIT TO STUDENT ACCOUNT ENROLLMENT FEE DISCOUNT 143 850300 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: ALL REQUESTS FOR FINANCIAL AID FUNDS MUST BE SUBMITTED IN WRITING ALONG WITH SUPPORTING DOCUMENTATION BY THE REQUESTING FAMILIES DETAILING THEIR FINANCIAL SITUATION. THESE DOCUMENTS ARE REVIEWED ON AN ONGOING BASIS BY THE VCS FINANCIAL AID COMMITTEE. FINANCIAL AID AWARDS ARE GRANTED AS FUNDS BECOME AVAILABLE. DEPENDING ON THE AVAILABILITY OF FUNDS, TUITION ASSISTANCE AWARDS MAY BE OFFERED TO STUDENTS BASED ON ONE OR MORE OF THE FOLLOWING CRITERIA: EXTRAORDINARY GOD-GIVEN TALENTS, EXTRAORDINARY POTENTIAL OR A PROVEN FINANCIAL NEED. IN ORDER TO COMPLY WITH IRS REGULATIONS CONCERNING CHARITABLE CONTRIBUTIONS, ALL GIFTS TO THE GOOD SAMARITAN FUND MUST BE UNCONDITIONAL AND WITHOUT PERSONAL BENEFIT TO THE DONOR. THE ADMINISTRATION OF THE FUND, INCLUDING ALL DISBURSEMENTS, IS SUBJECT TO THE CONTROL AND DISCRETION OF THE COMMITTEE OR THE VCS BOARD OF DIRECTORS. THE COMMITTEE MAY CONSIDER RECOMMENDATIONS FROM ANYONE, BUT IN NO EVENT IS THE COMMITTEE BOUND IN ANY WAY TO HONOR THE RECOMMENDATIONS. DONORS WILL NOT BE PERMITTED TO RECOVER A CONTRIBUTION ON THE GROUNDS THAT THE COMMITTEE FAILED TO HONOR THE DONOR'S RECOMMENDATION. X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 CLIFFORD DAUGHERTY PRESIDENT 262311 0 28000 0 26649 0 53304 0 128396 0 498660 0 0 0 KENNETH R SHILLING CFO 312226 0 3067 0 5551 0 26322 0 6723 0 353889 0 0 0 JOHN MARK COOLEY CLO 291852 0 3024 0 2201 0 24714 0 29401 0 351192 0 0 0 DANNY KIM VP OF AMSE 225827 0 3389 0 2462 0 19123 0 17316 0 268117 0 0 0 ERIC SCHARRENBERG VP OF ATHLETICS & PE 169048 0 3389 0 59393 0 14343 0 18784 0 264957 0 0 0 JERRY GLYNN MERZA VP OF EDUCATION & PERSONNE 220959 0 3389 0 2107 0 18523 0 16307 0 261285 0 0 0 MARK BIEBER COO 191366 27357 3389 0 2376 0 16208 0 19218 0 232557 27357 0 0 MICHAEL MACHADO DEAN OF STUDENTS 143266 0 3389 0 77993 0 12136 0 16307 0 253091 0 0 0 STEVE DANG CMO 161626 0 3389 0 4004 0 16052 0 62916 0 247987 0 0 0 JENNIFER SILVA PRINCIPAL 197395 0 3389 0 9780 0 16548 0 18689 0 245801 0 0 0 BRIAN CLEMONS EXEC VP 219625 0 3389 0 2488 0 18629 0 0 0 244131 0 0 0 KARL STEWART VP OF QUEST 213895 0 3389 0 2953 0 0 0 1869 0 222106 0 0 0 PART I, LINE 1A THE BOARD OF DIRECTORS PASSED A RESOLUTION TO APPROVE A REASONABLE MONTHLY NONTAXABLE HOUSING ALLOWANCE FOR THE PRESIDENT AND THE CHIEF MINISTRY OFFICER. PART I, LINE 7 ALL EMPLOYEES RECEIVED A GROSS-UP LOVE GIFT AND KEYNOTE BONUS APPROVED BY THE BOARD. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 NONEAVAIL 2020-09-29 39829067 REFINANCE OF BONDS TO FIXED RATE 0 0 0 A 39829067 39829067 2011 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 0 JENNIFER SILVA PRINCIPAL PERSONAL X 15090 15090 0 1 1 15090 48190 FINANCIAL AID FINANCIAL AID FOR RELATIVE OF AN OFFICER MIKE ANNAB FAMILY MEMBER OF PRESIDENT 206813 EMPLOYMENT 0 KRISTIN ANNAB FAMILY MEMBER OF PRESIDENT 147053 EMPLOYMENT 0 PAULINE HAGHNAZARI FAMILY MEMBER OF A BOARD MEMBER 135632 EMPLOYMENT 0 RUBINO ENGINEERING ENTITY MORE THAN 35% OWNED BY CURRENT BOARD MEMBER 191730 SOUND ENGINEERING SERVICE 0 JENNIFER SILVA FAMILY MEMBER OF VP 215767 EMPLOYMENT 0 DIANNE CLEMONS FAMILY MEMBER OF EXEC VP 10109 EMPLOYMENT 0 X 2300 COMPARABLE SALES X 13 76815 PUBLICLY TRADED EXCHANGE X 7 28968 FMV X 5 10195 FMV X FMV X 32 16945 COMPARABLE SALES X GIFT CARDS/GIFT CERTIFICATES 56 19470 COMPARABLE SALES X JEWELRY 3 6250 COMPARABLE SALES X SPECIAL EVENTS - GIFTS & EVENT TICKETS 8 6185 COMPARABLE SALES X BEAUTY/HEALTH 10 5030 COMPARABLE SALES X SPORTS 3 1766 COMPARABLE SALES X TECHNOLOGY 1 600 COMPARABLE SALES X ELECTRONICS 1 350 COMPARABLE SALES X TOYS 1 147 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND ASSISTANT CONTROLLER PROVIDE THE INFORMATION TO THE ACCOUNTING FIRM THAT PREPARES THE FORM 990. UPON RECEIPT OF THE COMPLETED FORM 990 FROM THE ACCOUNTING FIRM, THE CEO AND CFO REVIEW THE COMPLETED DOCUMENT AND FORWARD IT TO ALL THE MEMBERS OF THE BOARD OF DIRECTORS WHO ARE GIVEN THE OPPORTUNITY TO REVIEW BEFORE FINAL SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A CONFLICT OF INTEREST POLICY AND FURTHER BOARD MEMBERS AND OFFICERS MUST SUBMIT ANNUAL SIGNED CONFLICT OF INTEREST REPORTS AS A COMPONENT OF THE ANNUAL BUDGET APPROVAL PROCESS / SCHEDULE AND, IF NOT PREVIOUSLY DISCLOSED, WILL MAKE DISCLOSURE BEFORE ANY RELEVANT BOARD OR COMMITTEE ACTION. IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY, ANY MATTER INVOLVING A POTENTIAL CONFLICT OF INTEREST MUST BE REVIEWED AND APPROVED BY THE DISINTERESTED MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE RELEVANT POSITIONS ARE THE CEO, COO, CFO, CRO, CLO, AND VP OF EDUCATION AND PERSONNEL SERVICES. THE COMPENSATION IS BASED UPON A DETAILED REVIEW OF CONTEMPORANEOUS SALARY LEVELS FOR EQUIVALENT SCHOOLS IN THE SAN JOSE AND NORTHERN CALIFORNIA AREA, AS WELL AS A USE OF SOFTWARE FROM ECONOMIC RESEARCH INSTITUTE THAT ALSO PROVIDES COMPARATIVE DATA FOR SIMILAR SCHOOLS ACROSS CALIFORNIA. THIS INFORMATION IS PRESENTED TO THE BOARD OF DIRECTORS WHO BASE ANY INCREASE ON THIS INFORMATION. A REVIEW WAS LAST COMPLETED IN MARCH OF 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL AUDIT REPORT TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A COMPENSATION DOES NOT REFLECT CO-CURRICULAR COMPENSATION AND STIPENDS. QUEST INSTITUTE FOR QUALITY EDUCATION 100 SKYWAY DRIVE SAN JOSE CA 95111 204451361 QUALITY EDUCATION CA 501(C)(3) LINE 11 VALLEY CHRISTIAN SCHOOLS 1 THE ASSOCIATION FOR EKKLESIA IN EDUCATION 100 SKYWAY DRIVE SAN JOSE CA 95111 010731652 ASSOCIATION OF CHURCHES AND RELIGIOUS ORGANIZATIONS CA 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 THE QUEST INSTITUTE FOR QUALITY EDUCATION O 187621 CASH THE QUEST INSTITUTE FOR QUALITY EDUCATION Q 12732 CASH