2024-07-08T15:21:50+00:00 2023-08-31 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-09-01 952111210 Southern California Seminary Inc SOUT 6194429841 2075 E Madison Ave El Cajon CA 92019 Gary Coombs President 6192018999 2024-07-08 true Joshua James 999009999 true Ashley Peabody P01385870 5055022746 2022 2023-04-26 12:10:37Z Gary Coombs 2075 E Madison Ave El Cajon CA 92019 3082571 false X www.socalsem.edu X 1947 CA To bring glory to God by assisting local churches to equip believers. 15 13 41 13 0 0 584859 966921 1677389 1685335 880 53447 25525 15648 2288653 2721351 182279 203452 0 0 1614077 1604009 0 0 40454 794821 813237 2591177 2620698 -302524 100653 806881 1146628 248415 487509 558466 659119 The mission of Southern California Seminary (SCS) is to bring glory to God by assisting local churches to equip believers of various cultures and languages to live and minister Biblically based on the inerrant Word of God. false false 1823311 203452 1691035 Instruction & Student Services - operates a nonprofit private college program for study in the bible, theology and various other aspects of Christian ministry. Provided student Services and Housing for the students in addition to Granting Bible college and seminary degrees accredited by The Association of Theological Schools and TRACS, along with TRACS accredited Christian counseling degrees. 165017 2764 Auxiliary Services - Library operations Southern California Seminary library services are joint-use with San Diego Christian College. Their respective libraries provide students with access to more than 338,731 e-books, e-audio or e-reference titles plus another 65,010 streaming audio and/or videos. Unique journal access included 24,477 full text articles. Students can conduct research through more than a 150 databases and the libraries have surpassed more than 1 million cataloged items. 1988328 true true false false false false true 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 true false false false false false false true false false false true 237 0 true 41 true false false false false false false false false false false false false X 15 13 false false false false false true true true true false false false true true true true true false false false CA X Joshua James 6194401802 2075 E Madison Ave El Cajon CA 92019 Arlan Barber Chairman 5.0 X X 0 0 0 Cheryl Myers Secretary 5.0 X X 0 0 0 Dr Gary Coombs President/Vice Chairman 25.0 25.0 X X 0 86684 131084 Al Letting Deacon Rep 5.0 X 0 0 0 Alan Giesecke Board Member 5.0 X 0 0 0 Cheryl Rains Board Member 5.0 X 0 0 0 Dr David Jeremiah Chancellor 5.0 45.0 X 0 79329 180229 GA Williams Board Member 5.0 X 0 0 0 Harvey Tellingheisen Board Member 5.0 X 0 0 0 Jim Larson Board Member 5.0 X 0 0 0 Leanne Plunkett Deaconess Rep 5.0 X 0 0 0 Lee Biggers Trustee Rep 5.0 X 0 0 0 Mike Menard Board Member 5.0 X 0 0 0 Richard Johnson Board Member 5.0 X 0 0 0 Roland Slade Board Member 5.0 X 0 0 0 Gino Pasquariello Provost & CAO 40.0 X 17018 0 108173 John Paulson CFO (Part Year) 10.0 40.0 X 0 31688 128638 Joshua James CFO 10.0 40.0 X 0 19160 0 17018 216861 548124 0 false true false 0 350000 492354 124567 966921 Tuition and fees 611310 1661115 1661115 Student services 611310 21456 21456 Auxiliary services 611310 2764 2764 0 0 0 0 1685335 53447 53447 0 0 355749 355749 0 0 13935 5471 8464 8464 7184 0 0 7184 7184 2721351 1693799 0 60631 203452 203452 0 0 212499 107533 95411 9555 19200 15360 3840 1048779 886704 150362 11713 44403 36416 7543 444 219136 184432 32735 1969 59992 47052 12058 882 539 302 237 39135 39135 63957 52931 8938 2088 44891 36076 8815 164442 87696 76535 211 109478 61063 48415 1815 1815 267413 176194 91187 32 16373 9055 7192 126 21774 15247 5748 779 7230 4049 3181 3573 3573 Library subscriptions 53360 49042 4318 Accreditation expenses 19257 10336 8921 0 0 0 0 2620698 1988328 591916 40454 215224 309005 1127 382401 26394 26062 0 0 21614 16211 7989 14411 1120280 888454 232231 231826 302302 0 0 0 166712 806881 1146628 164000 222780 84415 96661 0 0 168068 248415 487509 X 322917 423570 235549 235549 558466 659119 806881 1146628 100653 0 X false true X true false X 545405 615926 762075 584859 966921 3475186 0 0 545405 615926 762075 584859 966921 3475186 92138 3383048 17566 11586 10978 7001 53447 100578 0 10789 2865 10565 10917 7184 42320 3618084 9050742 0.9350 0.9232 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. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - 10789.0, COLUMN B - 2865.0, COLUMN C - 10565.0, COLUMN D - 10917.0, COLUMN E - 7184.0, COLUMN F - 42320.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 215000 X X false 115850 115850 115850 115850 115850 115850 115260 590 115850 115260 115260 1.0 0.0 0.0 false false 149825 149825 0 137998 131906 6092 832457 606723 225734 231826 Operating Lease Right of Use Asset 166712 166712 Operating Lease Liabilities 168068 168068 2962696 439326 5471 444797 2517899 203452 203452 2721351 2862043 439326 5471 444797 2417246 203452 203452 2620698 Schedule D, Part III, Line 4 Collections of art - description of collections A centuries old Torah that originated in Europe and follows the Ashkenazi tradition. This Torah was hand-transcribed and preserved on original skins offering Seminary students and visitors a glimpse into the history and struggle of documenting and preserving the Word of God. Schedule D, Part V, Line 4 Intended uses of endowment funds This endowment consists of a board-designated scholarship fund. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of goods sold - 5471 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Tuition discounts netted with tuition revenue - 203452 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of goods sold - 5471 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Tuition discounts netted with tuition revenue - 203452 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The seminary receives government grants for various students and applies them accordingly. true Scholarships and Tuition Assistance 67 203452 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The students complete applications for receipt of scholarship funds to be used for their education. These funds are then applied to their tuition balances. No cash changes hands. Awards are determined by a scholarship committee. Tuition discounts are also extended to qualified individuals. X true true X false false false false false false false false false Dr Gary Coombs President/Vice Chairman 0 85448 0 0 0 1236 0 16361 0 114723 0 217768 0 0 Dr David Jeremiah Chancellor 0 74385 0 0 0 4944 0 21420 0 158809 0 259558 0 0 John Paulson CFO (Part Year) 0 29910 0 0 0 1778 0 17881 0 110757 0 160326 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Qualifying ministers may receive a designated housing allowance directly from the filing organization or paid indirectly by the filing organization through reimbursements to a related organization. The following officers and/or trustees were qualifying ministers who received a housing allowance in 2022: Gino Pasquariello - Provost & Chief Academic Officer, Gary Coombs - President and John Paulson - CFO. The allowances are not included in taxable income. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The Seminary President and CFO are compensated by a related organization and reimbursements are paid by the filing organization. Officer compensation paid through reimbursements to a related organization is set by the governing Board of the related organization. Jonathan Pasquariello Family relationship with Gino Pasquariello-Provost & CAO 19200 compensation - contract services false Form 990, Part VI, Line 15a This has been marked no because the Seminary does not establish the compensation for the Seminary President; the President's compensation is established and paid by a related organization. Form 990, Part VI, Line 15b Officer compensation is reviewed and approved by the Chairman and Vice Chairman of the Board of Directors for officers employed by the Seminary. The process is documented in a written contract between the organization and the officer. Officer compensation paid through reimbursements to a related organization is set by the governing Board of the related organization. Form 990, Part VI, Line 1a Delegate broad authority to a committee The organization has an Executive Committee that has the authority to act on behalf of the board in the management of the business affairs of the organization with the exception that they cannot fill vacancies on the Board, fix compensation of any Board members, amend or repeal the bylaws or other resolutions expressed as non-amendable, approve transactions where a conflict of interest exists, or appoint new committees or members. The Executive Committee consists of the Chairman, President, and Secretary. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Per the bylaws, the governing body consists of the following individuals: The Senior Pastor of Shadow Mountain Community Church (SMCC), one representative appointed by the SMCC Board of Trustees, and members of SMCC who are elected according to its bylaws. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Shadow Mountain Community Church has the final authority over all Seminary governance decisions. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by the same independent CPA firm who performed the financial audit of the Seminary. The Seminary's top management reviews the Form 990 in detail. The reviewed Form 990 is then shared with the board of directors after filing. Form 990, Part VI, Line 12c Conflict of interest policy All employees and board members of Southern California Seminary are required to complete an annual conflict of interest questionnaire. The CFO is responsible for reviewing the signed questionnaires, and the Seminary President reviews the statement of the CFO. The CFO ensures 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 refrain 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 governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VII, Section A, Line 1a, Column (D) and Schedule J: 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 minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc. Revenue - Total Revenue: 7184, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 7184; Form 990, Part IX, Line 5 10, Part VII and Schedule J: A related organization files the W-2 for some employees reported in Part VII. The Seminary reimburses the related organization for the portion of compensation related to services provided to the filing organization. Shadow Mountain Community Church 2100 Greenfield Drive El Cajon CA 92019 951642389 Church CA 501(c)(3) 1 NA false Christian Unified Schools of San Diego 2100 Greenfield Drive El Cajon CA 92019 952406918 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