2024-05-03T14:27:21+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 952406918 Christian Unified Schools of San Diego CHRI 6192018800 2100 Greenfield Drive El Cajon CA 92019 Bob Ruhlman Superintendent 6192018800 2024-05-03 true Josh James 999009999 true Ashley Peabody P01385870 5055022746 2022 2023-04-26 12:10:37Z Bob Ruhlman 2100 Greenfield Drive El Cajon CA 92019 23946458 false X www.Christianunified.org X 1966 CA Accredited Christian K-12 school teaching students to think, learn & live from a Biblical worldview 13 11 276 387 0 0 1985963 4311240 17985915 19466876 239 168342 0 0 19972117 23946458 5112651 5403349 0 0 8913798 10581381 0 0 86975 5103440 5773326 19129889 21758056 842228 2188402 6699634 8631220 5002132 4675708 1697502 3955512 Recognizing the preeminence of Christ, partnering with parents, Christian Unified Schools of San Diego (CUSSD) 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. false false 19349111 5403349 19466876 Christian Unified Schools of San Diego (CUSSD) is an accredited, private Christian K through 12 school providing an excellent education from a Christ centered world view. CUSSD provides this education within the setting of the traditional school model, while also providing a wide variety of athletics, music, fine 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. CUSSD does not discriminate on the basis of race, color, national or ethnic origin in the administration of its educational policies, admissions policies, athletic and other school administered programs, nor in the hiring of faculty or administration. CUSSD operates a senior high, two junior highs, and three elementary schools in San Diego County, California. 19349111 true true false false false false false false true true false false true true false true true true false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 50 0 true 276 true false false false false false false false false false false false false X 13 11 false false false false true true true true true false false false true true true true true false false false CA X Josh James 6194401802 2100 Greenfield Drive El Cajon CA 92019 Dr David Jeremiah President & Director 10.0 40.0 X X 0 79329 180229 Erik Naugle Director & Vice Chairman 4.0 X X 0 0 0 Jeff Larson Director & Secretary 4.0 X X 0 0 0 John Eichhorst Director & Chairman 4.0 X X 0 0 0 Bryan Snow Executive Pastor, SMCC Rep 10.0 40.0 X 0 79651 123791 Connie Frey Director - SMCC Deaconess Rep 4.0 X 0 0 0 Daniel Guillen Director 4.0 X 0 0 0 David Shaw Director - SMCC Trustee Rep 4.0 X 0 0 0 Dick Denure Director 4.0 X 0 0 0 Luis Charles Director - SMCC Deacon Rep 4.0 X 0 0 0 Robert Davila Director 4.0 X 0 0 0 Shaune Dulay Director 4.0 X 0 0 0 Stepanie Hypes Director 4.0 X 0 0 0 Bob Ruhlman Superintendent 40.0 X 47839 0 69714 John Paulson CFO (Part Year) 10.0 40.0 X 0 31688 128638 Josh James CFO 10.0 40.0 X 0 19160 0 Patrick Bugg Athletic Director 40.0 X 122417 0 6514 Susan Sorg-Lanz CHS Principal 40.0 X 137063 0 17305 307319 209828 526191 2 false true false The RG Clark Companies Inc 10212 Vista Camino Lakeside CA 92040 Janitorial 126006 Premiere Speakers Bureau Inc 109 International Drive Ste 300 Franklin TN 37067 Chapel Speakers 122691 2 1045630 2310353 955257 674 4311240 Tuiton and Fees 611110 18810228 18810228 Auxiliary Income 611110 656648 656648 0 0 0 0 19466876 168342 168342 0 0 0 0 0 0 0 0 0 23946458 19466876 0 168342 5403349 5403349 0 0 240463 221834 16465 2164 8404183 7733015 587272 83896 291347 291347 1035136 966693 67528 915 610252 610252 30048 30048 17880 17880 722857 491543 231314 0 359439 198032 161407 376431 255973 120458 2261901 1945235 316666 146340 99511 46829 258021 175454 82567 311422 217995 93427 198645 198645 Curriculum 423652 288083 135569 Student Activities 405942 276041 129901 Uniforms 232641 158196 74445 Accreditation 24350 16558 7792 3757 0 3757 0 21758056 19349111 2321970 86975 1634028 935574 1400241 2583883 814264 97357 55919 0 0 400914 415053 8212157 6177022 2193367 2035135 0 0 973727 1791392 6699634 8631220 2150252 806774 2578216 2763642 0 273664 1105292 5002132 4675708 X 530453 2683274 1167049 1272238 1697502 3955512 6699634 8631220 X 2188402 69608 X false true X true false X 1066720 810403 2596154 1985963 4311240 10770480 0 0 1066720 810403 2596154 1985963 4311240 10770480 425985 10344495 7697 6183 286 239 168342 182747 0 0 0 0 0 0 0 10953227 77336961 0.9444 0.8898 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 973727 81608 12000 1043335 1125051 -77724 73600 973727 1035295 175756 86000 1125051 1112247 -11952 65000 1035295 1156713 30534 75000 1112247 0.0 1.0 0.0 true false 6003342 4303127 1700215 2138612 1812692 325920 70203 61203 9000 2035135 Beneficial interest in perpetual trust 1043335 Operating Lease Right of Use Asset 748057 1791392 Amounts held for others 343639 Operating Lease Obligations 761653 1105292 22304234 2332128 69608 2401736 19902498 4043960 4043960 23946458 20046224 2332128 0 2332128 17714096 4043960 4043960 21758056 Schedule D, Part V, Line 4 Intended uses of endowment funds The use of the endowment is limited specifically to enhancing the compensation for the teachers of Christian Unified Schools of San Diego. Funds are administered by Family Heritage Foundation to provide bonuses to teachers as possible. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in value of perpetual trust - 69608 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships netted with tuition revenue - 4043960 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships netted with tuition revenue - 4043960 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 CUSSD nondiscriminatory policy is included on the organization's homepage at all times during the tax year in a manner reasonably expected to be noticed by visitors. In addition, similar nondiscrimination statements appear in all advertising and promotional materials. true Need-based tuition & fees grants 675 2201411 Employee tuition remission plan 238 1842549 GRACE fund grants 67 1359389 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. Amounts are applied directly to student accounts and no cash changes hands. The Employee Tuition Remission Plan offers partial tuition discounts to part-time employees of the organization for their dependents who attend CUSSD schools. Amounts are applied directly to student accounts and no cash changes hands. The GRACE Program's financial assistance is awarded by CUSSD based on many criteria, including but not limited to financial need, academic performance and conduct performance of the student(s), and the family's participation in Christian ministry efforts. Families with at least one parent working in Christian ministry full time will receive funding priority. Funds are distributed on a first come, first served basis. Amounts are applied directly to student accounts and no cash changes hands. X true true false false false false false false false true false Dr David Jeremiah President & Director 0 74385 0 0 0 4944 0 21420 0 158809 0 259558 0 0 Bryan Snow Executive Pastor, SMCC Rep 0 79099 0 0 0 552 0 15664 0 108127 0 203442 0 0 John Paulson CFO (Part Year) 0 29910 0 0 0 1778 0 17881 0 110757 0 160326 0 0 Susan Sorg-Lanz CHS Principal 135563 0 1000 0 500 0 9685 0 7620 0 154368 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. Bob Ruhlman, Superintendent of Schools, met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 7 Non-fixed payments Highest compensated employees Susan Sorg-Lanz (CHS Principal), Bob Ruhlman (Superintendent), and Patrick Bugg (Athletic Director) received non-fixed bonuses at the discretion of the school administration. Schedule J, Part I, Line 3 Part, Line 3: The organization does not compensate any current officers or directors. The officers of the organization receive compensation from a related organization, Shadow Mountain Community Church. Form 990, Part VI, Line 15 Section B The organization does not compensate any current officers or key employees. Therefore, these lines were answered no in accordance with the instructions. Form 990, Part VI, Line 6 Classes of members or stockholders According to the bylaws of the School, the school district has one class of members who are the active members of Shadow Mountain Community Church. The Church shall operate to elect persons to membership in Christian Unified School District. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Senior Pastor of Shadow Mountain Community Church or his Representative is a continual School Board member. The Board of Deacons, the Board of Deaconesses, and the Board of Trustees of Shadow Mountain Community Church each appoint a member to the CUSSD School Board. All additional members of CUSSD must be confirmed and approved by the nominating committee of the Church and confirmed at a meeting of the Church's members Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Any changes to the governing documents of Christian Unified Schools (CUSSD) must be approved by the Church Trustees of Shadow Mountain Community Church (SMCC) and the SMCC church body. In addition, CUSSD's management prepares the annual budget for the school, but the budget must be approved by the School Board, which recommends it to the Church Trustees. The Church Trustees must approve and recommend the budget to the church body. The SMCC body must also approve the CUSSD's budget at the annual church meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's CFO. The 990 draft is also reviewed by the Board finance committee prior to filing. 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 questionnaire. The business administrator is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to recuse themselves from participation in any deliberation or decision with regard to matters affected by the relationship. 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 VII, Section A, Line 1a, Column (F) Schedule J Part II column C Compensation reported in Part VII, column D and Schedule J, Part II, column B 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 employee's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of perpetual trust - 69608; Shadow Mountain Community Church 2100 Greenfield Drive El Cajon CA 92019 951642389 Church CA 501(c)(3) 1 NA false Southern California Seminary Inc 2075 E Madison El Cajon CA 92019 952111210 Higher Education CA 501(c)(3) 2 Shadow Mountain Community Church false false false true false false false false false false false true false false true true true true false false