2024-04-10T19:16:32-05:00 2023-05-31 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2022-06-01 951775154 PASADENA CHRISTIAN SCHOOL PASA 6267911214 1515 N LOS ROBLES AVENUE PASADENA CA 91104 WILLIAM KEFALAS TREASURER 6267911214 2024-04-09 1 WILLIAM KEFALAS 999009999 0 MEI-LI HUANG P02383735 6268577300 2024-04-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WILLIAM KEFALAS 1515 N LOS ROBLES AVENUE PASADENA CA 91104 6829906 0 X WWW.PASADENACHRISTIAN.ORG X 1948 CA PASADENA CHRISTIAN SCHOOL IS A CHRISTIAN, INDEPENDENT DAY SCHOOL, LOCATED IN PASADENA, CALIFORNIA. 11 11 132 120 0 0 1989113 200905 6019960 6178371 0 34787 205340 231251 8214413 6645314 534217 634406 0 0 4615955 4426580 0 0 203130 1480586 1631469 6630758 6692455 1583655 -47141 8186367 8485051 2905174 3250999 5281193 5234052 THE PRIMARY MISSION OF THE SCHOOL IS TO PROVIDE ITS STUDENTS WITH THE ACADEMIC TRAINING AND SPIRITUAL NURTURE NEEDED TO BECOME MEN AND WOMEN WHO ARE WORTHY REPRESENTATIVES OF OUR LORD JESUS CHRIST. 0 0 5368937 634406 6205440 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 UNCOMPROMISING 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. THE SCHOOL'S TOTAL ENROLLMENT IN FISCAL YEAR 2022-23 WAS 361. 5368937 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 29 0 1 132 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X JEFFREY TERASHIMA 6267911214 1515 N LOS ROBLES AVE PASADENA CA 91104 STEVEN GRAY HEAD OF SCHOOL 40.00 0.00 X 176334 0 45270 PAULINE TCHARKHOUTIAN PRINCIPAL 40.00 0.00 X 109104 0 27500 LAMONT SMITH PRESIDENT 5.00 1.00 X X 0 0 0 MAUREEN CLAYTON CO-VICE PRESIDENT 3.00 1.00 X X 0 0 0 KAREN SULAHIAN CO-VICE PRESIDENT 3.00 1.00 X X 0 0 0 MATTHEW PRICE SECRETARY 1.00 1.00 X X 0 0 0 WILLIAM KEFALAS TREASURER 3.00 1.00 X X 0 0 0 KERWIN MANNING MEMBER 1.00 1.00 X 0 0 0 JENNIFER YAMAMOTO MEMBER 1.00 1.00 X 0 0 0 JOHN ROUSE MEMBER 1.00 1.00 X 0 0 0 MICHELLE BLAYA ROMERO MEMBER 1.00 1.00 X 0 0 0 TAMAR TERZIAN MEMBER 1.00 1.00 X 0 0 0 MICHELLE HARVEY MEMBER 1.00 1.00 X 0 0 0 285438 0 72770 2 0 1 0 0 200905 17432 200905 TUITION AND FEES 611110 5819408 5819408 EXTENDED CARE 611110 355715 355715 FOOD SERVICES 900099 3248 3248 6178371 34787 34787 22200 0 22200 22200 22200 366574 184592 181982 181982 OTHER INCOME 611110 25859 25859 AFTER SCHOOL ENRICHMEN 611110 1210 1210 27069 6645314 6205440 0 238969 634406 634406 230932 193983 32330 4619 3378400 2808937 430548 138915 817248 691005 104133 22110 16466 16466 98330 90269 6603 1458 90298 69843 15982 4473 244114 183086 58587 2441 28106 21080 6745 281 56553 56553 324681 243511 77923 3247 70781 70781 ADMINISTRATIVE 213744 8498 203690 1556 MAINTENANCE, REPAIR AND 192824 162215 28446 2163 STUDENT ACTIVITIES 157488 157488 TEXTBOOKS AND WORKBOOKS 42261 42261 95823 62355 28067 5401 6692455 5368937 1120388 203130 1884726 1554121 1136782 1770656 14021 29425 11899 7199 14496 40339 11976099 6930340 5124443 5045759 0 37552 8186367 8485051 492950 812194 604787 709463 1776111 1654412 31326 74930 2905174 3250999 X 5255565 5151365 25628 82687 5281193 5234052 8186367 8485051 -47141 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 288847 6861 295708 286282 2565 288847 283085 3197 286282 285214 -2129 283085 284717 497 285214 1.00000 0.00000 0.00000 0 1 1 623640 623640 9786325 5594325 4192000 1448052 1336015 112037 118082 118082 5045759 CUSTODIAL ACCOUNTS 36686 LEASE LIABILITY 38244 74930 X 6202225 6725 6725 6195500 449814 449814 6645314 6242505 184456 184456 6058049 634406 634406 6692455 PART V, LINE 4: PASADENA CHRISTIAN SCHOOL'S ENDOWMENT FUNDS ARE TO FURTHER ITS EXEMPT PURPOSE AND MISSION. PART X, LINE 2: 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 IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: ENDOWMENT ACTIVITY NOT REPORTED ON PASADENA CHRISTIAN SCHOOLS FORM 990 6,725. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AWARDED 634,406. FUNDRAISING EXPENSES -184,592. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 184,592. ENDOWMENT ACTIVITY NOT REPORTED ON PASADENA CHRISTIAN SCHOOLS FORM 990 -136. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AWARDED 634,406. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PUBLISHED ANNUALLY IN A LOCAL NEWSPAPER AND THE SCHOOL'S WEBSITE GALA 133034 133034 4000 24552 25306 2333 GRANDPARENTS DAY 27625 27625 2041 1513 1125 2 205915 205915 123722 366574 366574 4000 24552 27347 1513 127180 184592 181982 1 TUITION & FEES ASSISTANCE 153 634406 FMV FINANCIAL AID TO STUDENTS PART I, LINE 2: GRANTS ARE GRANTED IN THE FORM OF CREDITS TO TUITION AND FEES BASED ON FINANCIAL NEED AS DETERMINED BY A COMMITTEE AND ON A RACIALLY NON-DISCRIMINATORY BASIS. X 1 1 X X 0 0 0 0 0 0 0 0 0 STEVEN GRAY HEAD OF SCHOOL 131064 0 0 0 45270 0 25992 0 19278 0 221604 0 0 0 PART I, LINE 1A MEMBERSHIP AT THE UNIVERSITY CLUB 38281 DISCOUNTED TUITION FUNDING FOR SCHOOL FORM 990, PART VI, SECTION A, LINE 2 THE BOARD CHAIR IS MARRIED TO THE OFFICE MANAGER. THE NEW HEAD OF SCHOOL IS MARRIED TO THE DIRECTOR OF HR, WHOSE SISTER IS THE PRINCIPAL. A BOARD MEMBER IS MARRIED TO THE DIRECTOR OF ADMISSIONS. FORM 990, PART VI, SECTION A, 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, PART VI, SECTION A, LINE 7A THE SCHOOL'S VOTING MEMBERS, COMPRISED OF STAFF AND PARENTS, VOTE TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, 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 BUBGET. 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 AND 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, PART VI, SECTION B, LINE 11B THE BOARD TREASURER REVIEWS THE FORM 990 ON BEHALF OF THE BOARD. ANY QUESTIONS OR COMMENTS ARE ADDRESSED TO THE HEAD OF SCHOOL AND CEO. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF DIRECTORS IS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER SUBMITS A WRITTEN CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. THE FORMS ARE REVIEWED BY THE BUSINESS OFFICE ANNUALLY. WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS, IT SHALL BE THE RESPONSIBILITY OF THE PERSON INVOLVED, OR ANY OTHER PERSON WITH KNOWLEDGE, TO NOTIFY THE BOARD OF TRUSTEES OF THE CIRCUMSTANCES RESULTING IN THE POTENTIAL CONFLICT SO THAT THE BOARD OF TRUSTEES CAN PROVIDE SUCH GUIDANCE AND TAKE SUCH ACTION AS IT SHALL DEEM APPROPRIATE. ANY DIRECTOR WITH AN INTEREST RESULTING IN A CONFLICT WITH THE SCHOOL WILL RECUSE HIMSELF OR HERSELF FROM ANY REPORTING, DISCUSSIONS AND VOTE ON THE ISSUE THAT GAVE RISE TO THE CONFLICT AND, IF NECESSARY, FROM THE BOARD MEETING, OR APPLICABLE PART OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE SALARY AND PERFORMANCE OF THE HEAD OF THE SCHOOL. THE HEAD OF THE SCHOOL WILL REVIEW THE SALARY SURVEY PRODUCED BY ACSI THAT MEASURES THE COMPENSATION FOR KEY EMPLOYEES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS CAN BE FAXED OR MAILED. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PASADENA CHRISTIAN SCHOOL ENDOWMENT 1515 N LOS ROBLES AVE PASADENA CA 91104 472843365 SUPPORT CA 501C3 LINE 12A, I PCS 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0