2024-05-09T16:47:30+00:00 2023-06-30 363990892 Capin Crouse LLP 2435 Research Parkway Suite 200 Colorado Springs CO 80920 990 2022-07-01 237367217 Christian Education Activities Corp CHRI 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Anthony Celelli President 2024-05-09 true Anthony Celelli 999009999 true Daren Daiga P01074795 5055022746 2023-05-04 2022 2023-04-26 12:10:37Z Stark College & Seminary Anthony Celelli 7000 Ocean Drive Corpus Christi TX 78412 3125082 false X stark.edu X 1972 TX Equip educationally under-served followers of Christ for service in the church and community. 20 20 40 20 0 0 1090717 1696026 1493361 1246033 174427 14977 13553 59371 2772058 3016407 1141108 1218519 0 1183023 1260902 0 166261 565689 810632 2889820 3290053 -117762 -273646 5953843 6057009 150820 262016 5803023 5794993 Stark College and Seminary (SCS) is a theological higher education institution teaching certificate, diploma, bachelor, and graduate level college courses to train men and women for service in the local church and community. false false 2558574 1218519 1246033 Stark College and Seminary (SCS) is an accredited Baptist college that exists to equip educationally under-served followers of Christ for service in the church and community. We define the educationally underserved as those students who typically have not had the will or the way to pursue theological education due to their age, gender, ethnicity, finances, and bureaucratic hurdles that marginalize these particular students. The college developed programs intended to prepare ministry leaders to effectively witness, plant churches, disciple, and assist in church growth. Many students enrolled at SCS are either presently serving in ministry or preparing to serve in ministry. In fact, 50% of SCS students are in a volunteer ministry position, 25% are in a paid ministry position, and 57% of those in paid positions are in a full-time ministry position. SCS offers four programs to accomplish its mission and enhance the work our students are already doing in their ministry settings: the Certificate in Ministry, the Diploma in Ministry, the Bachelor in Ministry, and a Master of Arts in Ministry. The Certificate provides entry-level preparation for ministry services. The Diploma is a two-year program that builds on the Certificate courses to continue the formation of the ministry student. The Bachelor degree address the formation of the Christ followers through biblical, theological, and professional studies. The Master of Arts equips students for full-time ministry. 2558574 true true false false false false false false true true false false true true false false true true false false false false false false false false true true true false false false false false false false false false false false false false true true true false false true 257 0 true 40 true false false false false false false false false false false false false X 20 20 false false false false false true false true true false false true true true true true true true true false X Chris Stapper Vice President 3619919403 7000 Ocean Drive Corpus Christi TX 78412 Jim Naismith Board member, Treasurer 0.5 0.5 X X 0 0 0 Karlene Lyn Board member, Chair (part year) 0.5 0.5 X X 0 0 0 Kevin Pagan Board member, Chair 0.5 0.5 X X 0 0 0 Velma Kemp Board member, Secretary 0.5 0.5 X X 0 0 0 Albert Reyes Board Member 0.5 0.5 X 0 0 0 Andrew Miller Chair, Development Committee 0.5 0.5 X 0 0 0 Dan Zamora Board Member 0.5 0.5 X 0 0 0 Derrick Reaves Board member, Chair - Academic Committee 0.5 0.5 X 0 0 0 Donald Leavell Board Member 0.5 0.5 X 0 0 0 Ed Garza Board Member 0.5 0.5 X 0 0 0 Gary Morgan Board Member 0.5 0.5 X 0 0 0 Jeanette Gordon Board Member 0.5 0.5 X 0 0 0 Juan Vega Board Member 0.5 0.5 X 0 0 0 Kathryn Albin Board member, Chair - Governance Committee 0.5 0.5 X 0 0 0 Kevin Wood Board member, Chair - Business/Finance Committee 0.5 0.5 X 0 0 0 Lee Ortegon Board Member 0.5 0.5 X 0 0 0 Mark Casanova Board Member 0.5 0.5 X 0 0 0 Melinda Rodriguez Board Member 0.5 0.5 X 0 0 0 Nidia Quintanilla Board Member 0.5 0.5 X 0 0 0 Troy Riggs Board member, Chair - Student Services Committee 0.5 0.5 X 0 0 0 Adela Villareal Cooper Vice President Student Experience 40.0 0.5 X 71428 0 15067 Anthony Celelli President/CEO 40.0 0.5 X 70584 0 81816 Chris Stapper Vice President/CFO 40.0 0.5 X 92024 0 22057 Jena Dunn Provost/CAO 40.0 0.5 X 85391 0 8071 319427 0 127011 0 false true false 0 187650 1508376 1696026 Tuition and fees 611310 1246033 1246033 0 0 0 0 1246033 10612 10612 55183 55183 0 55183 55183 113040 108675 4365 0 4365 4365 4188 0 0 4188 4188 3016407 1246033 0 74348 223556 223556 994963 994963 463512 309760 108829 44923 658324 439951 154569 63804 26049 17408 6116 2525 44920 30019 10547 4354 68097 45508 15989 6600 13 13 64267 64267 20067 9242 2521 8304 23841 16689 7152 25893 1630 23907 356 65261 13756 44979 6526 301172 255997 39152 6023 50342 32722 12586 5034 12079 2173 7925 1981 1016 1016 168685 143382 21929 3374 6956 4649 1633 674 Equipment 22974 3715 17401 1858 Professional development 4768 3814 477 477 Activities 35178 26329 6553 2296 8120 0 8120 0 3290053 2558574 565218 166261 4223 67996 65827 57668 167841 153330 0 0 0 0 28193 49329 4455904 2797137 1775169 1658767 0 0 3912590 4069919 5953843 6057009 42417 155582 50529 47149 0 0 57874 42927 0 16358 150820 262016 X 1853514 1752870 3949509 4042123 5803023 5794993 5953843 6057009 X -273646 271101 -5485 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2926016 121359 130260 152405 3025230 3115552 89445 -139203 139778 2926016 2500892 43070 703856 132266 3115552 2582463 76504 50024 208099 2500892 2447587 69188 88367 22679 2582463 0.0 1.0 0.0 false true true 611808 611808 3325479 2413580 911899 364925 298854 66071 153692 84703 68989 1658767 Beneficial interests in perpetual trusts 4005928 Operating lease right-of-use asset 6786 Assets held in trust 57205 4069919 Operating lease obligation 6780 Trust liability 9578 16358 Schedule D, Part V, Line 4 Intended uses of endowment funds 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. The assets are held by the Hand and Dove Legacy Foundation, a related organization, for the benefit of the school. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The college publishes a "Non Discrimination Statement" in its catalog and on its website homepage. The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). true Hand and Dove Legacy Foundation 7000 Ocean Drive Corpus Christi TX 78412 821690924 501(c)(3) 223556 Institutional support 1 0 Scholarships 363 994963 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The school awarded scholarships to provide theological education to students in ministry programs. Scholarships were applied directly to tuition charges on the school's invoicing system and no cash changed hands. In addition, the school provided a grant to a related organization which shares the same management and record keeping. X true true X X false false false false false false false false false Anthony Celelli President/CEO 70034 0 550 0 0 0 34232 0 47584 0 152400 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Anthony Celleli, the President and CEO, met the qualifications for and received a ministerial housing allowance during the tax year. Form 990, Part VI, Line 1a Delegate broad authority to a committee Officers of the Board of Trustees shall be the Chairperson, Vice-Chairperson, Treasurer, and Secretary. These officers along with the Chairpersons of the standing board committees plus President of the school (ex-officio, non-voting) shall constitute the Executive Committee. The Executive Committee has authority to transact business during the recess of the Trustees in all matters where immediate decisions and actions are deemed necessary for the present welfare of the Corporation. The Committee may not elect or remove the President or amend the bylaws. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Per the organization's constitution, the Baptist General Convention of Texas shall directly elect three of the trustees of Christian Education Activities Corporation. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by and independent CPA firm and reviewed by the President and Vice President/CFO before it is provided to the board members for review before filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest statement. 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, Line 15a Process to establish compensation of top management official The independent members of the Executive Committee of the board of directors set the President's compensation annually after comparing it to other Association for Biblical Higher Education (ABHE) institutions' comparability data. The independent members of the Executive Committee document the approved compensation in the committee minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President sets the salary for other officers and key employees and comparability data is used. The approval process is documented. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other income - Total Revenue: 4188, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 4188; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of beneficial interests in perpetual trusts - -5485; Form 990, Part VII, Column F Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, Column F. Hand and Dove Legacy Foundation 7000 Ocean Drive Corpus Cristi TX 78412 821690924 Support Christian Education Activities Corp TX 501(c)(3) Type I Christian Education Activities Corp true false true true false false false false false false false false false false true true false false false false Hand and Dove Legacy Foundation C 187650 Cash Hand and Dove Legacy Foundation B 200000 Cash