lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - Return of Organization Exempt From Income Tax M990 ?5 Department of the Treasury Internal Revenue Sewlce Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) II- Do not enter SecurIty numbers on thIs form as It may be made pubIIc By law, the IRS generally cannot redact the Information on the form II- InformatIon about Form 990 and Its Instructions Is at OMB No 1545-0047 2013 Open to Public Inspection A For the 2013 calendar year, or tax year beginning 07-01-2013 Check If appIIcable '7 Address change Name change InItIal return TermInated Amended return ApplIcatIon pendIng 2013, and ending 06-30-2014 Name of organIzatIon SAN DIEGO CHRISTIAN COLLEGE Busmess As Employer identification number 95-2668328 Number and street (or 0 box If man Is not deIIvered to street address) 200 RIVERVIEW PARKWAY Room/SUIte CIty or town, state or provmce, country, and ZIP or foreIgn postal code SANTEE, CA 92071 Name and address of prInCIpal of?cer I Tax?exem pt status l7 501(c)(3) l? 501(c)( )1 (Insert no) 4947(a)(1) or 527 Website: Ir SDCC EDU Telephone number (619)201-8700 Gross receIpts 21,581,206 subordInates? H(b) Are all subordInates Included? H(a) Is thIs a group return for If"No," attach a ?st (see InstructIons) H(c) Group exemptIon number Ir Form of organIzatIon CorporatIon Trust Other Summary 1 BrIefly descrIbe the organIzatIon's or most sIgnI?cant actIVItIes FOUR YEAR CHRISTIAN LIBERAL ARTS COLLEGE I Year of fonnatIon 1970 State of legal domICIle CA i 2 Check thIs box Ifthe organIzatIon dIscontInued Its operatIons or dIsposed of more than 25% ofIts net assets 3 Number ofvotIng members ofthe governIng body (Part VI, IIne 1a) 3 14 4 Number ofIndependent votIng members of the governIng body (Part VI, Ine 1b) 4 5 Total number ofIndIVIduals employed In calendar year 2013 (Part V, Ine 2a) 5 298 6 Total number ofvolunteers (estImate If necessary) 6 7aTotal unrelated busmess revenue from Part column (C), ?ne 12 7a 0 Net unrelated busmess taxable Income from Form 990-T, ?ne 34 7b Prior Year Current Year 8 ContrIbutIons and grants 1h) 594,498 513,812 9 Program serVIce revenue (Part Zg) 17,789,615 20,829,838 10 InvestmentIncome (Part 3,4,and 7d 102,092 162,539 11 5,6d,8c,9c,10c,and11e) 2,001,941 75,017 12 Total revenue?add ?ms 8 through 11 (must equal Part column (A), ?ne 12) 20,488,146 21,581,206 13 Grants and amounts 1?3) 3,485,313 4,328,494 14 Bene?ts paId to orfor members (Part IX, column (A), ?ne 4) 0 15 SalarIes, other compensatIon, employee bene?ts (Part IX, column (A), Ines 5-10) 4,909,820 5,974,163 16a Professmnalfundralsmg fees (PartIX,column lie) 0 Total fundraISIng expenses (Part column (D), ?ne 25) 17 10,390,500 13,692,373 18 Totalexpenses Add Ines 18,785,633 23,995,030 19 Revenue less expenses Subtract ?ne 18 from ?ne 12 1,702,513 -2,413,824 3E Beginning of Current End of Year ?g Year 33 20 Totalassets (PartX, Ine 16) 11,726,786 17,472,371 5E 21 (PartX, Ine 26) 5,461,622 13,890,348 3IE 22 Net assets orfund balances Subtract ?ne 21 from ?ne 20 6,265,164 3,582,023 Signature Block Under penaltIes of perjury, I declare that I have examIned thIs return, IncludIng accompanyIng schedules and statements, and to the best of my knowledge and beIIef, It Is true, correct, and complete DeclaratIon of preparer (other than of?cer) Is based on all InformatIon of preparer has any knowledge l2015?05?15 Sign nature of of?cer Date Here STEVE CHANEY CFO Type or prInt name and tItle PrInt/Type preparer's name Preparer?s 5Ignature Date Check '7 If PTIN Id Charles Chaney Jr self?employed P00190801 al FInn's name Chaney Assouates FInn's EIN F- Pre pare Use Only FIrm's address 1098 Melody Ln Phone no (916) 367?6304 RoseVIlle, CA 95678 May the IRS dIscuss thIs return WIth the preparer shown above? (see InstructIons) For Paperwork Reduction Act Notice, see the separate instructions. Cat No 11282Y I7Yes Forn1990(2013) Form 990(2013) Page2 Statement of Program Service Accomplishments . . . . . . . . . . . . . 1 Briefly describe the organization?s missmn FOUR YEAR CHRISTIAN LIBERALARTS COLLEGE 2 Did the organization undertake any Significant program serVIces during the year which were not listed on thepriorForm99O or990-EZI?Yes If "Yes," describe these new serVIces on Schedule 0 3 Did the organization cease conducting, or make Significant changes in how it conducts, any program If "Yes," describe these changes on Schedule 0 4 Describe the organization?s program serVIce accomplishments for each of its three largest program serVIces, as measured by expenses Section 501(c)(3)and 501(c)(4) organizations are reqUIred to report the amount ofgrants and allocations to others, the total expenses, and revenue, ifany, for each program serVIce reported 4a (Code (Expenses 22,359,793 including grants of 4,328,494 (Revenue INSTRUCTION AND STUDENT ACTIVITIES CHRISTIAN 4 YEAR LIBERAL ARTS COLLEGE THE COLLEGE ENROLLS STUDENTS IN STRUCTION AND STUDENT ACTIVITIES 4b (Code (Expenses including grants of (Revenue 44,: (Code (Expenses including grants of (Revenue 4d Other program serVIces (Describe in Schedule 0 (Expenses including grants of$ (Revenue 4e Total program service expenseslr 22,359,793 Form 990 (2013) Form 990 (201320a Part Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," Yes complete Schedule A 1 Is the organization reqUIred to complete Schedule 3, Schedule of Contributors (see instructions)? 2 Yes Did the organization engage in direct or indirect political campaign actIVIties on behalf ofor in opp05ition to No candidates for public office? If "Yes," complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organization engage in lobbying actIVIties, or have a section 501(h) No election in effect during the tax year? If "Yes," complete Schedule C, Part II 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or amounts as defined in Revenue Procedure 98-19? If "Yes,?complete Schedule C, No 5 Did the organization maintain any donor adVIsed funds or any Similarfunds or accounts for which donors have the right to prowde adVIce on the distribution or investment ofamounts in such funds or accounts? If "Yes,? complete Schedule D, Part I 5 0 Did the organization receive or hold a conservation easement, including easements to preserve open space, the enVIronment, historic land areas, or historic structures? If "Yes,"complete Schedule D, Part II 7 0 Did the organization maintain collections ofworks ofart, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part . 3 0 Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or prowde credit counseling, debt management, credit repair, or debt negotiation serVIces? If "Yes," complete Schedule D, Part IVE 9 0 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, 10 Yes permanent endowments, or quaSI-endowments? If "Yes," complete Schedule D, Part Ifthe organization?s answerto any ofthe followmg questions is "Yes," then complete Schedule D, Parts VI, VII, IX, or as applicable Did the organization report an amount for land, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part VI 11a es Did the organization report an amount for investments?other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes,? complete Schedule D, Part 11b es Did the organization report an amount for investments?program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes,"complete Schedule D, Part . 11C 0 Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part 11d 0 Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartXE 11e Yes Did the organization's separate or consolidated finanCIal statements for the tax year include a footnote that 11f No addresses the organization's liability for uncertain tax p05itions under FIN 48 (ASC 740)? If "Yes,? complete Schedule D, Part Did the organization obtain separate, independent audited finanCIal statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII 12a Yes Was the organization included in consolidated, independent audited finanCIal statements for the tax year? If 12b No "Yes," and If the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII lS optional Is the organization a school described in section If "Yes,?complete ScheduleE . 13 Yes Did the organization maintain an office, employees, or agents outSIde ofthe United States? 14a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serVIce actIVIties outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes,"complete Schedule F, Parts I and IV . 14b N0 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or other a55istance to or for any foreign organization? If ?Yes,? complete Schedule F, Parts II and IV 15 0 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or other a55istance to orforforeign indIVIduals? If ?Yes,?complete ScheduleF, Parts and IV . 16 0 Did the organization report a total of more than $15,000 ofexpenses for professmnal fundraismg serVIces on Part 17 No IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see Instructions) Did the organization report more than $15,000 total offundraismg event gross income and contributions on Part lines 1c and 8a? If "Yes,"complete Schedule G, Part II 18 0 Did the organization report more than $15,000 ofgross income from gaming actIVIties on Part line 9a? If 19 No "Yes, complete Schedule G, Part Did the organization operate one or more hospital faCIlities? If "Yes,"complete ScheduleH 20a No If "Yes" to line 20a, did the organization attach a copy of its audited finanCIal statements to this return? 20b Form 990 (2013) Form 990 (2013Part I Page 4 Part IV Checklist of Required Schedules (continued) Did the organization report more than $5,000 ofgrants or other a55istance to any domestic organization or 21 No government on Part IX, column (A), line 1? If ?Yes,?complete Schedule I, Parts I and II Did the organization report more than $5,000 ofgrants or other assistance to indIVIduals in the United States on 22 Part IX, column (A), line 2? If ?Yes,? complete Schedule I, Parts I and es Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes,? 23 0 complete Schedule] . Did the organization have a tax-exempt bond issue With an outstanding prinCIpaI amount of more than $100,000 as ofthe last day ofthe year, that was issued after December 31, 2002? If ?Yes,? answer lines 24b through 24d and complete Schedule K. If ?No, go to line 25a . . . 24a 0 Did the organization invest any proceeds oftax-exempt bonds beyond a temporary period exception? 24b No Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 244: 0 Did the organization act as an "on behalfof" issuerfor bonds outstanding at any time during the year? 24d No Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes,? complete Schedule L, Part I 25a NO Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any ofthe organization?s prior Forms 990 or If 25b No "Yes, complete Schedule L, Part I Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 26 No If so, complete Schedule L, Part II Did the organization prowde a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family 27 NO member of any ofthese persons? If "Yes," complete Schedule L, Part Was the organization a party to a busmess transaction With one of the fo 0Wing parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) A current or former officer, director, trustee, or key employee? If "Yes,? complete Schedule L, Part 28a No A family member ofa current or former officer, director, trustee, or key employee? If "Yes,? complete Schedule L, Part I . 28b 0 An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV . 28C 0 Did the organization receive more than $25,000 in non-cash contributions? If "Yes,"complete ScheduleM 29 No Did the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation contributions? If "Yes," complete ScheduleM 30 0 Did the organization liqUIdate, terminate, or dissolve and cease operations? If "Yes,? complete Schedule N, No 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,? complete Schedule N, Part II 32 0 Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If "Yes,"complete Schedule R, PartI 33 0 Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Part II, orIV, and Part V, line 1 . . 34 0 Did the organization have a controlled entity Within the meaning ofsection 512(b)(13)? 35a No If?Yes?to line 35a, did the organization receive any payment from or engage in any transaction With a controlled 35b entity Within the meaning of section 5 12(b)(13)? If "Yes," complete Schedule R, Part V, line2 0 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes,? complete Schedule R, Part V, line 2 35 0 Did the organization conduct more than 5% of its actIVIties through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes,"complete Schedule R, Part VI 37 0 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. Form 990 filers are reqUIred to complete Schedule 0 33 Form 990 (2013) Form 990 (2013) Statements Regarding Other IRS Filings and Tax Compliance Page 5 Check IfSchedule contaIns a response or note to any Me In thIs Part Enter the number reported In Box 3 of Form 1096 Enter-0- If not appIIcable . . 1a 62 Enter the number of Forms W-ZG Included In Me 1a Enter-0- If not appIIcable 1b 0 the organIzatIon comply WIth backup WIthholdIng rules for reportable payments to vendors and reportable gamIng (gambIIng) WInnIngs to prlze WInners? 1C No Enter the number ofemployees reported on Form W-3, TransmIttal ofWage and Tax Statements, ?led for the calendar year endIng WIth or WIthIn the year covered 28 298 Ifat least one Is reported on Me 2a, dId the organIzatIon ?le all reqUIred federal employment tax returns? 2b Note. Ifthe sum ofIInes 1a and 2a Is greater than 250, you may be reqUIred to e-fIIe (see InstructIons) es the organIzatIon have unrelated busmess gross Income of$1,000 or more durIng the year? 3a No If?Yes,? has It ?led a Form 990-T for thIs year? If ?No? to [me 3b, prowde an explanation In Schedule 0 3b No At any tIme durIng the calendar year, dId the organIzatIon have an Interest In, or a SIgnature or other authorIty over, a fInanCIal account In a foreIgn country (such as a bank account, securItIes account, or otherfInanCIal account)? 4a No If"Yes," enter the name ofthe foreIgn country Ir See InstructIons for fIlIng reqUIrements for Form TD 90-22 1, Report of ForeIgn Bank and FInanCIal Accounts Was the organIzatIon a party to a prothIted tax shelter transactIon at any tIme durIng the tax year? 5a No any taxable party notIfy the organIzatIon that It was or Is a party to a prothIted tax shelter transactIon? 5b No If"Yes," to lIne 5a or 5b, dId the organIzatIon ?le Form 5c Does the organIzatIon have annual gross receIpts that are normally greater than $100,000, and dId the Ga No organIzatIon so ICIt any contrIbutIons that were not tax deducthle as charItable contrIbutIons'P If"Yes," dId the organlzatIon Include WIth every so ICItatIon an express statement that such contrIbutIons or were not tax deducthle? 6b Organizations that may receive deductible contributions under section 170(c). the organIzatIon recere a payment In excess of$75 made partly as a contrIbutIon and partly for goods and 7a No serVIces prOVIded to the payor? If"Yes," dId the organIzatIon notIfy the donor ofthe value of the goods or serVIces prowded? 7b the organIzatIon sell, exchange, or otherWIse dIspose oftangIble personal property for It was reqUIred to fIleForm8282? 7C NO If"Yes," IndIcate the number of Forms 8282 ?led durIng the year . . . . I 7d I 0 the organIzatIon recere any funds, dIrectly or IndIrectly, to pay prequms on a personal bene?t contract? 7e No the organIzatIon, durIng the year, pay prequms, dIrectly or IndIrectly, on a personal bene?t contract? 7f No Ifthe organIzatIon recered a contrIbutIon Intellectual property, dId the organlzatIon ?le Form 8899 as reqUIred? 79 No Ifthe organIzatIon recered a contrIbutIon ofcars, boats, aIrplanes, or other vehIcles, dId the organIzatIon ?le a Form 7h N0 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. the supportIng organIzatIon, or a donor adVIsed fund maIntaIned by a sponsorIng organIzatIon, have excess busmess holdIngs at any tIme durIng the year? 8 No Sponsoring organizations maintaining donor advised funds. the organIzatIon make any taxable dIstrIbutIons under sectIon 4966? 9a No the organIzatIon make a dIstrIbutIon to a donor, donor adVIsor, or related person? 9b No Section 501(c)(7) organizations. Enter InItIatIon fees and capItal contrIbutIons Included on Part Me 12 . . . 10a Gross receIpts, Included on Form 990, Part Me 12, for pubIIc use ofclub 10b Section 501(c)(12) organizations. Enter Gross Income from members or shareholders . . . . . . . . . 11a Gross Income from other sources (Do not net amounts due or paId to other sources agaInst amounts due or recered from them11b Section 4947(a)(1) non-exempt charitable trusts. Is the organIzatIon fIlIng Form 990 In lIeu of Form 1041? 12a No If "Yes," enter the amount of tax-exempt Interest recered or accrued durIng the 12b Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organIzatIon lIcensed to Issue health plans In more than one state? 13a No Note. See the InstructIons for addItIonal InformatIon the organIzatIon must report on Schedule 0 Enter the amount of reserves the organIzatIon Is reqUIred to maIntaIn by the states In the organIzatIon IS lIcensed to Issue health plans 13?" Enterthe amount of reserves on hand . . . . . . . . . . . . 13c the organIzatIon recere any payments for IndoortannIng serVIces durIng the tax year? 14a No If "Yes," has It ?led a Form 720 to report these payments? If "No,?prowde an explanation In Schedule 0 14b Form 990 (2013) Form 990(2013) Pages Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check IfSchedule contaIns a response or note to any Me In thIs Part .I7 Section A. Governing Body and Management 1a 7a 9 Yes No Enter the number ofvotIng members ofthe governIng body at the end ofthe tax 1a 14 year Ifthere are materIal dIfferences In votIng rIghts among members ofthe governIng body, or Ifthe governIng body delegated broad authorIty to an executIve commIttee or commIttee, explaIn In Schedule 0 Enter the number ofvotIng members Included In Me 1a, above, who are 0 any of?cer, dIrector, trustee, or key employee have a famIIy relatIonshIp or a busIness relatIonshIp WIth any other of?cer, dIrector, trustee, or key employeeYes the organIzatIon delegate control over management dutIes customarIIy performed by or under the dIrect 3 No superVISIon of of?cers, dIrectors or trustees, or key employees to a management company or other person? the organIzatIon make any SIgnIfIcant changes to Its governIng documents smce the prIor Form 990 was 4 N0 the organIzatIon become aware durIng the year ofa SIgnIfIcant dIversIon of the organIzatIon's assets? . 5 No the organIzatIon have members or stockholdersthe organIzatIon have members, stockholders, or other persons who had the power to elect or app0Int one or more members ofthe governIng bodyAre any governance deCISIons ofthe organIzatIon reserved to (or subject to approval by) members, stockholders, 7b No or persons other than the governIng body? the organIzatIon contemporaneously document the meetIngs held or ertten actIons undertaken durIng the year by the followmg Each commIttee WIth authorIty to act on behalfofthe governIng bodythere any of?cer, dIrector, trustee, or key employee Isted In Part VII, SectIon A, who cannot be reached at the organIzatIon? address? If "Yes,? ?prowde the names and addresses In Schedule Section B. Policies (This Section requests information about policies not required by the Internal Revenue Codethe organIzatIon have local chapters, branchesIf"Yes," dId the organIzatIon have ertten polICIes and procedures governIng the actIVItIes ofsuch chapters, and branches to ensure theIr operatIons are conSIstent WIth the organIzatIon's exempt purposes? 10" Has the organIzatIon prOVIded a complete copy ofthIs Form 990 to all members ofIts governIng body before fIlIng DescrIbe In Schedule 0 the process, Ifany, used by the organIzatIon to reVIew thIs Form 990 the organIzatIon have a ertten coanIct ofInterest pollcy? If "No,"12a Yes Were offIcers, dIrectors, or trustees, and key employees reqUIred to dIsclose annually Interests that could gIve the organIzatIon regularly and conSIstently monItor and enforce compIIance WIth the pollcy? If "Yes,"descrIbe InScheduleOhowthIswasdone12C Yes the organIzatIon have a ertten . . . . . . . . . . . . . . . 13 Yes the organIzatIon have a ertten document retentIon and destructIon pollcyYes the process for determInIng compensatIon ofthe followmg persons Include a reVIew and approval by Independent persons, data, and contemporaneous substantIatIon of the deIIberatIon and deCISIon?? The organIzatIon?s CEO, ExecutIve DIrector, or top management offICIal . . . . . . . . . . . 15a Yes Other of?cers or key employees ofthe organIzatIon . . . . . . . . . . . . . . . . 15b No If"Yes" to Me 15a or 15b, descrIbe the process In Schedule 0 (see InstructIons) the organIzatIon Invest In, contrIbute assets to, or partICIpate In a Jomt venture or arrangement WIth a taxableentItydurIngtheyear"Yes," dId the organIzatIon follow a ertten pollcy or procedure reqUIrIng the organIzatIon to evaluate Its partICIpatIon In venture arrangements under appIIcable federal tax law, and take steps to safeguard the organIzatIon?s exempt status WIth respect to such arrangements16b Section C. Disclosure 17 18 19 20 LIst the States WIth a copy ofthIs Form 990 Is reqUIred to be fIledIr SectIon 6104 reqUIres an organIzatIon to make Its Form 1023 (or 1024 IfappIIcable), 990, and 990-T (501(c) (3)s only) avaIIable for pubIIc InspectIon IndIcate how you made these avaIIable Check all that apply I7 Own webSIte Another's webSIte Upon request Other (explaIn In Schedule 0) DescrIbe In Schedule 0 whether (and Ifso, how) the organIzatIon made Its governIng documents, coanIct of Interest po Icy, and fInanCIal statements avaIIable to the pubIIc durIng the tax year State the name, phySIcal address, and telephone number ofthe person who possesses the books and records of the organIzatIon FSTEVE CHANEY 200 RIVERVIEW PARKWAY 92071 (619) 201-8700 Form 990 (2013) Form 990(2013) Page7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check IfSchedule 0 contains a response or note to any line In Part VII . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete table for all persons requrred to be listed Report compensation for the calendar year ending With or Within the organization?s tax year I List all ofthe organization?s current officers, directors, trustees (whether IndIVIduals or organizations), regardless Ofamount Ofcompensation Enter-O- in columns (D), (E), and (F) if no compensation was paid I List all ofthe organization?s current key employees, ifany See instructions for definition of "key employee I List the organization?s five current highest compensated employees (other than an Officer, director, trustee or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations I List all ofthe organization?s former Of?cers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations I List all ofthe organization?s former directors or trustees that received, in the capaCIty as a former director or trustee ofthe organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons In the followrng order indIVIduaI trustees or directors, institutional trustees, of?cers, key employees, highest compensated employees, and former such persons Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) (B) (C) (D) (E) (F) Name and Title Average (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of week (list person is both an officer from the from related other any hours and a director/trustee) organization organizations compensation for related C, 3 I I ?n (W- 2/1099- (W- 2/1099- from the organizations a .3 3.1: 9 MISC) MISC) organization below a .1: and related dotted line) i: 3 H- organizations :l 1 1:1 a rt: 11 (1) ROB ZINN 5 00 0 0 Chairman 0 00 (2) BOB GALLINA 5 00 0 0 Trustee 0 00 (3) DEBBIE BEYER 5 00 0 0 Trustee 0 00 (4) JON CAMPBELL 5 00 0 0 Trustee 0 00 (5) MATTHEW KRAUSE 5 00 0 0 Trustee 0 00 (6) CHARLES MORSE 5 00 0 0 Trustee 0 00 (7) LINDA MURPHY 5 00 0 0 Trustee 0 00 (8) NATHANIEL WEEKS 5 00 0 0 Trustee 0 00 (9) BEVERLY LAHAYE 5 00 0 0 Trustee 0 00 (10) ENRIQUES SANCHEZ 5 00 0 0 Trustee 0 00 (11) MARK SHACKELFORD 5 00 0 0 Trustee 0 00 (12) JIM PARKER 5 00 0 0 Trustee 0 00 (13) STEVE CHANEY (14) PAUL AGUE 40 00 143,684 0 3,732 President CEO 0 oo Form 990 (2013) Form 990 (2013) Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) Page 8 (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of other week (list person is both an officer from the from related compensation any hours and a director/trustee) organization (W- organizations (W- from the for related .3, 3 3 I IDI _n organization and organizations a; E. 9 related below .1: EE 3 organizations i1 3 II-I dotted lineSub-Total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) 143,684 3,732 2 Total number of indIVIduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationlrl Yes No 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes,? complete Schedulleorsuch indiwdual . . . . . . . . . . . . . . 3 No 4 For any IndIVIduaI listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedulleorsuch 4 No 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indIVIdual for serVIces rendered to the organization? If "Yes,"complete Schedulleorsuch person . . . . . . . . 5 No Section B. Independent Contractors 1 Complete this table for yourfive highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending With or Within the organization?s tax year (A) (B) (C) Name and busmess address Description of serwces Compensation HOBSON INTERNET MARKETING 766,800 CRAWFORD AND CO FURNITURE AND EQUIP 1,205,315 RYAN COMPANIES US INC CONSTRUCTION 4,369,136 RIVENDELL WORLDVIEW EDUCATION COMPANY EDUCATION VENDOR 1,914,009 COMCOURSE INTERNET MARKETING 1,732,113 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 ofcompensation from the organization II-5 Form 990 (2013) Form 990 (2013) Page 9 Statement of Revenue CheckifScheduleO contains a response ornote to any lineinthis . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt busmess excluded from function revenue tax under revenue sections 512-514 1a Federated campaigns . . 1a 3 Membership dues . . . . 1b El Fundraismg events . . . . 1c SI Related organizations . . . 1d I'll; Government grants (contributions) 1e F: .E All other contributions, gifts, grants, and 1f 513,812 *5 Similar amounts not included above 3 Noncash contributions included in lines 1a?1f$ 513 812 Total.Add lines la-lf in Ir Busmess Code 2a AUXILIARY PROGRAMS 611710 49,433 49,433 TUITION AND FEES 611710 20,780,405 20,780,405 qa p? a All other program serVIce revenue Total. Add lines 2a?2f Ir 20,829,838 3 Investment income (including diVidends, interest, 162 539 162 539 and otherSImilar amounts) Income from investment of tax?exempt bond proceeds F- 0 5 Royalties 0 Real (ii) Personal 6a Gross rents Less rental expenses Rental income or(loss) Net rental income or(loss) 0 Securities (ii) Other 7a Gross amount from sales of assets other than inventory Less cost or other ba5is and sales expenses Gain or (loss) Net gain or(loss) .p 0 8a Gross income from fundraismg events (not including 3 5 3, ofcontributions reported on line 1c) See PartIV,line 18 II a 5 Less direct expenses . . . Net income or (loss) from fundraismg events . . 0 9a Gross income from gaming actIVIties See Part IV, line 19 a Less direct expenses . . . Net income or (loss) from gaming actIVIties . . 0 10a Gross sales of inventory, less returns and allowances a Less cost ofgoods sold . . Net income or (loss) from sales ofinventory . . 0 Miscellaneous Revenue Busmess Code 11a DISPOSAL EQ UIPM ENT 900099 "294'961 "294'961 MISC 900099 369,978 369,978 All other revenue Total.Addlines 11a?11d Ir 75,017 12 Total revenue. See Instructions 21,581,206 21,067,394 Form 990 (2013) Form 990(2013) Page 10 Statement of Functional Expenses Section 501(c)(3)and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) CheckIfSCheduleO containsa response or note to In this PartIX . . . . . . .I7 Do not include amounts reported on lines 6bPart TOtal expenses expenses general expenses expenses 1 Grants and other aSSIstance to governments and organizations In the United States See Part IV, line 21 0 2 Grants and other aSSIstance to IndIVIdualS in the UnIted States See Part IV, line 22 4,328,494 4,328,494 3 Grants and other aSSIstance to governments, organizations, and IndIVIduals outSIde the United States See PartIV, Ines 15 and 16 0 Benefits paid to or for members 0 5 Compensation of current officers, directors, trustees, and key employees 147,416 73,708 58,966 14,742 6 Compensation not Included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described In section 4958(c)(3)(B) 0 7 Other salaries and wages 5,065,809 4,660,544 303,949 101,316 8 PenSIon plan accruals and contributions (Include section 401(k) and 403(b)employer contributions) 0 9 Other employee benefits 447,218 411,441 26,833 8,944 10 Payroll taxes 313,720 288,622 18,824 6,274 11 Fees for serVIces (non-employees) a Management 0 Legal 315,293 290,070 18,917 6,306 Accounting 0 Lobbying 0 Professmnal fundraismg serVIces See Part IV, line 17 0 Investment management fees 0 9 Other (IfIIne amount exceeds 10% ofllne 25, column (A) amount, list line 119 expenses on Schedule 0) 6,305,992 5,801,513 378,359 126,120 12 and promotion 44,909 41,316 2,695 898 13 Office expenses 68,663 63,170 4,120 1,373 14 Information technology 0 15 Royalties 0 16 Occupancy 742,881 683,451 44,573 14,857 17 Travel 323,814 297,909 19,429 6,476 18 Payments of travel or entertainment expenses for any federal, state, or local public offICIals 0 19 Conferences, conventions, and meetings 26,363 24,254 1,582 527 20 Interest 321,128 295,438 19,268 6,422 21 Payments to affiliates 0 22 DepreCIatIon, depletion, and amortization 333,366 306,697 20,002 6,667 23 Insurance 230,099 211,691 13,806 4,602 24 Other expenses Itemize expenses not covered above (LIst miscellaneous expenses In line 24e IfIIne 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0) a 4,890,262 4,499,041 293,416 97,805 Printing and Publications 60,069 55,263 3,605 1,201 Postage and Shipping 29,534 27,171 1,772 591 All other expenses 0 25 Total functional expenses. Add lines 1 through 24e 23,995,030 22,359,793 1,230,116 405,121 26 Joint costs. Complete thIs line only Ifthe organization reported in column (B)10Int costs from a combined educational campaign and fundraismg soIICItatIon Check here It Iffollowmg SOP 98-2 (ASC 958-720) Form 990 (2013) Form 990 (2013) Balance Sheet Page 11 Check ifSchedule 0 contains a response or note to any line In this Part . . (A) (B) Beginning ofyear End ofyear 1 Cash?non-interest-bearing 1.715.760 1 1.186.533 2 Sayings and temporary cash investments 2 0 3 Pledges and grants receivable, net 128,691 3 100,945 4 Accounts receivable, net 268,437 4 659,226 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule 5 0 6 Loans and other receivables from other disqualified persons (as de?ned under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations ofsection 501(c)(9) voluntary employees' benefICIary organizations (see instructions) Complete Part II ofSchedule 6 0 7 Notes and loans receivable, net 131,572 7 206,572 In: 8 Inventories for sale or use 27,536 8 5,629 Prepaid expenses and deferred charges 279,205 9 206,278 10a Land, bUIldings, and eqUIpment cost or other ba5is Complete Part VI of Schedule 10a 15'698'524 Less accumulated depreCIation 10b 1,506,107 6,954,781 10c 14,192,417 11 Investments?publicly traded securities 11 0 12 Investments?other securities See Part IV, line 11 2.220.804 12 914.771 13 Investments?program-related See Part IV, line 11 13 0 14 Intangible assets 14 0 15 Other assets See PartIV, ine 11 15 0 16 Total assets. Add lines 1 through 15 (must equal line 34) 11,726,786 16 17,472,371 17 Accounts payable and accrued expenses 371.477 17 2.001.619 18 Grants payable 18 19 Deferred revenue 53,092 19 777,144 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IV ofSchedule 21 :2 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified 7% persons Complete Part II ofSchedule 22 23 Secured mortgages and notes payable to unrelated third parties 4.089.046 23 10,090,095 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part ofSchedule 948,007 25 1,021,490 26 Total liabilities. Add lines 17 through 25 5.461.522 26 13.890.348 Organizations that follow SFAS 117 (ASC 958), check here It 7 and complete 3 lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets 5,136,230 27 2,544,548 28 Temporarily restricted net assets 512.510 28 414.748 29 Permanently restricted net assets 616,424 29 622,727 If Organizations that do not follow SFAS 117 (ASC 958), check here It and complete lines 30 through 34. 3 30 Capital stock or trust prinCIpal, or current funds 30 Iii-1,, 31 Paid-in or capital surplus,or and, bUIIdlng or eqUIpment fund 31 32 Retained earnings, endowment, accumulated income, or otherfunds 32 ii; 33 Total net assets or fund balances 6,265,164 33 3,582,023 2 34 Total liabilities and net assets/fund balances 11,726,786 34 17,472,371 Form 990 (2013) Form 990(2013) Page 12 Reconcilliation of Net Assets Check IfSchedule contaIns a response or note to any Me In thIs Part XI . 1 Total revenue (must equal Part column (A), Me 12) 1 21,581,206 2 Total expenses (must equal Part IX, column (A), Me 25) 2 23,995,030 3 Revenue less expenses Subtract Me 2 from Me 1 3 -2,413,824 4 Net assets orfund balances at begInnIng ofyear (must equal Part X, Me 33, column 4 6,265,164 5 Net unrealized gaIns (losses) on Investments 5 6 Donated serVIces and use of 6 7 Investment expenses 7 8 WIN perIod adjustments 8 -269,317 9 Other changes In net assets orfund balances (explaIn In Schedule 0) 9 10 Net assets orfund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, Me 33, column 10 3,582,023 Financial Statements and Reporting Check IfSchedule contaIns a response or note to any Me In thIs Part XII . Yes No 1 AccountIng method used to prepare the Form 990 Cash I7 Accrual ther Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," explaIn In Schedule 0 2a Were the organIzatIon?s fInanCIal statements compIIed or reVIewed by an Independent accountant? 2a No If?Yes,?check a box below to IndIcate whether the fInanCIal statements for the year were compIIed or reVIewed on a separate consolldated or both Separate Consolldated Both consolldated and separate Were the organlzatIon?s fInanCIal statements audIted by an Independent accountant? 2b Yes If?Yes,?check a box below to IndIcate whether the fInanCIal statements for the year were audIted on a separate baSIs, consolldated baSIs, or both I7 Separate Consolldated Both consolldated and separate If "Yes," to Me 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght ofthe audIt, reVIew, or compIIatIon ofIts fInanCIal statements and selectIon ofan Independent accountant? 2C Yes Ifthe organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 3a As a result ofa federal award, was the organIzatIon requIred to undergo an audIt or audIts as set forth In the SIngle AudItAct and OMB CIrcularA-133? 3a Yes If "Yes," dId the organIzatIon undergo the reqUIred audIt or audIts'? Ifthe organIzatIon dId not undergo the 3b Yes reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts Form 990 (2013) Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493136002015I SCHEDULE A Public Charity Status and Public Support OMB No 1545-0047 (Form 990 or 990EZ) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) 20 1 3 nonexempt charitable trust. Department Of the Attach to Form 990 or Form 990-EZ. It See separate instruct ions. Open to Public Treasury Information about Schedule A (Form 990 or 990-EZ) and its instructions is at Inspection Internal Revenue Sewice . Name of the organization Employer identification number SAN DIEGO CHRISTIAN COLLEGE 95-2668328 Reason for Public Charity Status (All organizations must complete this part.) See Instructions. The organization is not a private foundation because it is (For lines 1 through 11, check only one box) 1 A church, convention ofchurches, or assomation ofchurches described in section 2 I7 A school described in section (Attach Schedule 3 A hospital or a cooperative hospital serVIce organization described in section 4 A medical research organization operated in conjunction With a hospital described in section Enter the hospital's name, City, and state 5 An organization operated for the benefit ofa college or univerSIty owned or operated by a governmental unit described in section (Complete Part II 6 A federal, state, or local government or governmental unit described in section 7 An organization that normally receives a substantial part ofits support from a governmental unit orfrom the general public described in section (Complete Part II 8 A community trust described in section 170(b)(1)(A)(vi) (Complete Part II 9 An organization that normally receives (1) more than 331/30/0 of its support from contributions, membership fees, and gross receipts from actIVIties related to its exempt functions?subject to certain exceptions, and (2) no more than 331/30/0 of its support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses achIred by the organization afterJune 30, 1975 See section 509(a)(2). (Complete Part 10 An organization organized and operated excluswely to test for public safety See section 509(a)(4). 11 An organization organized and operated excluswely for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check the box that describes the type ofsupporting organization and complete lines 1 1e through 1 1h a Type I Type II Type - Functionally integrated Type - Non-functionally integrated By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) Ifthe organization received a written determination from the IRS that it is a Type I, Type II, orType supporting organization, check this box 9 Since August 17, 2006, has the organization accepted any gift or contribution from any of the followmg persons? A person who directly or indirectly controls, either alone or together With persons described in (ii) Yes No and below, the governing body ofthe supported organization? 11g(i) (ii) A family member ofa person described in above? 119(ii) A 35% controlled entity ofa person described in or (ii) above? Prowde the followmg information about the supported organization(s) Name of (ii) EIN Type of (iv) Is the Did you notify (vi) Is the (vii) Amount of supported organization organization in the organization organization in monetary organization (described on col listed in in col ofyour col organized support lines 1- 9 above your governing support? in the section document? (see inst ruct ionsTotal For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ. Cat No 11285F ScheduleA(Form 990 or 9904532013 ScheduleA (Form 990 or990-EZ)2013 Page2 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Calendar year (or fiscal year beginning 1 6 in)I'* (a)2009 (b)2010 2011 (d)2012 (e)2013 (f)Tota Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants Tax revenues evred forthe organization's benefit and either paid to or expended on its behalf The value ofserVIceS or faCIlitieS furnished by a governmental unit to the organization Without charge Total.Add lines 1 through 3 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount Shown on line 1 1, column Public support. Subtract line 5 from line 4 Section B. Total Support Calendar year (or fiscal year beginning 7 8 10 11 12 13 (a)2009 (b)2010 2011 (d)2012 (e)2013 (f)Tota Amounts from line 4 Gross income from interest, leldendS, payments received on securities loans, rents, royalties and income from Similar sources Net income from unrelated busmess actIVItieS, whether or not the busmess IS regularly carried on Other income Do not include gain or loss from the sale ofcapital assets (Explain in Part IV) Total support (Add lines 7 through 10) Gross receipts from related actIVItieS, etc (see instructions) 12 First five years. Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check thiSboxandstophere Section C. Computation of Public Support Percentage 14 Public support percentage for 2013 (line 6, column lelded by line 11, column 14 15 Public support percentage for 2012 Schedule A, Part II, line 14 15 16a 33 1/3?/o support test?2013.Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization 33 1/3?/o support test?2012.Ifthe organization did not check a box on line 13 or 16a, and line 15 IS 33 1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization 17a organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and ifthe organization meets the "facts-and-CIrcumstanceS" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-Circumstances" test The organization qualifies as a publicly supported organization organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 IS 10% or more, and ifthe organization meets the "facts-and-CIrcumstanceS" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-CIrcumstanceS" test The organization qualifies as a publicly supported organization 18 Private foundation. Ifthe organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2013 ScheduleA (Form 990 or990-EZ)2013 Page3 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning 1 7a 8 in)F 2009 2010 2012 2013 Total Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants Gross receipts from merchandise sold or serVIces performed, orfaCIlities furnished in any actIVIty that is related to the organization's tax-exempt purpose Gross receipts from actIVIties that are not an unrelated trade or busmess under section 513 Tax revenues leVIed forthe organization's benefit and either paid to or expended on its behalf The value ofserVIces or faCIlities furnished by a governmental unit to the organization Without charge Total.Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of$5,000 or 1% ofthe amount on line 13 for the year Add lines 7a and 7b Public support (Subtract line 7c from line 6 Section B. Total Support Calendar year (or fiscal year beginning 9 10a 11 12 13 14 2009 2010 2012 2013 (f)Tota Amounts from line 6 Gross income from interest, leldendS, payments received on securities loans, rents, royalties and income from Similar sources Unrelated busmess taxable income (less section 511 taxes) from busmesses achIred after June 30, 1975 Add lines 10a and 10b Net income from unrelated busmess actIVIties not included in line 10b, whether or not the busmess is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part IV) Total support. (Add lines 9, 10c, 11, and 12) First five years. Ifthe Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here I'l? Section C. Computation of Public Support Percentage 15 16 Public support percentage for 2013 (line 8, column lelded by line 13, column 15 Public support percentage from 2012 Schedule A, Part line 15 15 Section D. Computation of Investment Income Percentage 17 18 19a 20 Investment income percentage for 2013 (line 10c, column lelded by line 13, column 17 Investment income percentage from 2012 Schedule A, Part line 17 13 33 1/3?/o support tests?2013.1fthe organization did not check the box on line 14, and line 15 is more than 33 and line 17 is not more than 33 13%, check this box and stop here. The organization qualifies as a publicly supported organization Fl? 33 1/3?/o support tests?2012.1fthe organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 13%, check this box and stop here.The organization qualifies as a publicly supported organization Private foundation. Ifthe organization did not check a box on line 14, 19a, or 19b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2013 Schedule A (Form 990 or 990-EZ) 2013 Page 4 Part IV Supplemental Information. Provnde the explanations requured by Part II, We 10; Part II, line 17a or 17b; and Part line 12. Also complete part for any additional Information. (See Instructions). Facts And Circumstances Test Return Reference Explanation Schedule A (Form 990 or 990-EZ) 2013 Iefile GRAPHIC print - DO NOT PROCESS IAS Filed Data - DLN: 93493136002015I SCHEDULE (Form 990) Department ofthe Treasury Ir Attach to Form 990. hr See separate instructions. Ir Information about Schedule (Form 990) lniemal Revenue Sewice and its instructions is at OMB No 1545-0047 Supplemental Financial Statements Ir Complete if the organization answered "Yes," to Form 990, 20 1 3 Part Iv, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b Open to Public Inspection Name of the organization Employer identification number SAN DIEGO CHRISTIAN COLLEGE 95-2668328 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990 Part IV, line 6. 1 2 3 4 5 Donor adVIsed funds Funds and other accounts Total number at end of year Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end ofyear Did the organization inform all donors and donor adVIsorS in writing that the assets held in donor adVIsed funds are the organization's property, subject to the organization's excluswe legal control? Yes No Did the organization inform all grantees, donors, and donor adVIsorS in writing that grant funds can be used only for charitable purposes and not for the benefit ofthe donor or donor adVIsor, or for any other purpose conferring impermiSSible private benefit? Yes N0 Conservation Easements. Complete if the organization answered ?Yes? to Form 990, Part IV, line 7. 1 Purpose(s) ofconservation easements held by the organization (check all that apply) Preservation ofland for public use (e recreation or education) Preservation ofan historically important land area Protection of natural habitat Preservation ofa certified historic structure Preservation ofopen space Complete lines 2a through 2d ifthe organization held a qualified conservation contribution in the form ofa conservation easement on the last day ofthe tax year Held at the End of the Year Total number ofconservation easements 2a Total acreage restricted by conservation easements 2b Number ofconservation easements on a certified historic structure included in 2c Number ofconservation easements included in achIred after 8/17/06, and not on a historic structure listed in the National Register 2d Number ofconservation easements modified, transferred, released, extingUIShed, or terminated by the organization during the tax year Ir Number ofstates where property subject to conservation easement IS located II- Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement ofthe conservation easements it holds? Yes No Staff and volunteer hours devoted to monitoring, inspecting, and enforcmg conservation easements during the year II- Amount ofexpenses incurred in monitoring, inspecting, and enforcmg conservation easements during the year Does each conservation easement reported on line 2(d) above satisfy the reqUIrementS ofsection and section Yes No In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, ifapplicable, the text of the footnote to the organization?s finanCIal statements that describes the organization?s accounting for conservation easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. 1a Complete if the organization answered ?Yes" to Form 990, Part IV, line 8. Ifthe organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works ofart, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serVIce, provide, in Part the text ofthe footnote to its finanCIal statements that describes these items Ifthe organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance Sheet works ofart, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serVIce, prowde the followmg amounts relating to these items Revenues included in Form 990, Part line 1 Ir (ii)AssetS includedin Form 990,PartX hr$ Ifthe organization received or held works ofart, historical treasures, or other Similar assets for finanCIal gain, prowde the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relating to these items Revenues included in Form 990, Part line 1 Ir$ Assets includedin Form 990,PartX For Paperwork Reduction Act Notice, see the Instructions for Form 990Schedule (Form 990) 2013 Schedule (Form 990) 2013 Manizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Usmg the organIzatIon's achISItIon, acceSSIon, and other records, check any ofthe followmg that are a SIgnIfIcant use of Its collection Items (check all that apply) a PubIIc ethbItIon Loan or exchange programs Page 2 Scholarly research PreservatIon forfuture generations Other 4 a description of the organIzatIon's collections and explaIn how they further the organIzatIon?s exempt purpose In Part 5 DurIng the year, did the organization so ICIt or receive donations ofart, historical treasures or other Similar assets to be sold to raise funds ratherthan to be maintaIned as part ofthe organIzatIon?s collectIon'P Yes NO Escrow and Custodial Arrangements. Complete If the organization answered ?Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not Included on Form 990,Part I_Yes _No If "Yes," explaIn the arrangement In Part and complete the followmg table Amount Beginning balance Additions durIng the year Distributions during the year EndIng balance 2a Did the organization Include an amount on Form 990,Part X, Ine 21? I_Yes If"Yes," explaIn the arrangement In Part Check here Ifthe explanation has been prOVIded In Part Part Endowment Funds. Complete If the organization answered ?Yes" to Form 990, Part IV, line 10. (a)Current year (b)PrIor year (c)Two years back (d)Three years back (e)Four years back 1a Beginning of year balance 642,861 532,546 536,407 535,536 502,504 Contributions 3,450 102,888 4,969 2,200 NetInvestment earnIngs,gaIns,and losses 11,427 7,427 3,970 21,531 30,832 Grants or scholarships 3.850 12,800 20,660 Other expendItures and programs Administrative expenses 9 End of year balance 653,888 642,861 532,546 536,407 535,536 2 the estimated percentage ofthe current year end balance (line lg, column held as a Board deSIgnated or quaSI-endowment II- Permanent endowment II- 100 000 0/0 Temporarily restricted endowment hr The percentages In lines 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the posseSSIon ofthe organization that are held and administered for the organization by Yes No unrelated organizations 3a(i) No (ii) related organizations . . . . . . . . . . . . . . 3a(ii) N0 If"Yes" to are the related organizations listed as reqUIred on Schedule 3b No 4 Describe In Part the Intended uses ofthe organization's endowment funds Land, Buildings, and Equipment. Complete If the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other (b)Cost or other Accumulated Book value (Investment) (other) depreCIatIon 1a Land 1,885,000 1,885,000 10,443,043 101,318 10,341,725 Leasehold Improvements 45,157 45,157 EqUIpment 1,029,800 198,922 830,878 Other . . . . . . . . . . . . . . . 2,295,524 1,205,867 1,089,657 Total. Add lInes 1a through 1e (Column must equal Form 990, Part X, column (3), ?ne Ir 14,192,417 Schedule (Form 990) 2013 Schedule (Form 990)2013 Page3 Investments?Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Description ofsecurity or category (b)Book value Method ofvaluation (including name ofsecurity) Cost or end-of?year market value (1 )FinanCIal derivatives (2)Closely-held equity interests Other Total. (Column must equal Form 990, PartX, col (B) line 12) 9 14,771 Investments?Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method ofvaluation Cost or end-of?year market value Total. (Column must equal Form 990, PartX, col (B) line 13) Other Assets. Complete ifthe organization answered 'Yes' to Form 990, Part IV, line 11d See Form 990, Part X, line 15 Description Book value Total. (Column must equal Form 990, Part X, col.(B) line 15.) . II- Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. 1 Description of liability Book value Federal income taxes 1,021,490 Total. (Column must equal Form 990, PartX, col (B) line 25) p. 1102 1,490 2. Liability for uncertain tax pOSItions In Part prowde the text of the footnote to the organization's finanCIal statements that reports the organization's liability for uncertain tax pOSItions under FIN 48 (ASC 740) Check here if the text of the footnote has been provided in Part Schedule (Form 990) 2013 Schedule (Form 990)2013 Page4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. Total revenue, gains,and other support per audited finanCIalstatements . . . . . . . 1 21,581,206 2 Amounts included on line 1 but not on Form 990, Part line 12 a Net unrealized gains on Investments . . . . . . . . . . 2a Donated serVIces and use offaCIlities . . . . . . . . . 2b Recoveries of prior year grants . . . . . . . . . . . 2c Other(Describe in Part . . . . . . . . . . . . 2d Addlines 2a through Subtractline 2efromline 21,581,206 4 Amounts included on Form 990, Part line 12, but not on line 1 Investment expenses not included on Form 990, Part line 7b . 4a Other(Describe in Part . . . . . . . . . . . 4b Addlines4aand4bTotal revenue Add lines3and4c. (This must equal Form 990 PartI, line 12) . . . . 5 21,581,206 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. Totalexpenses and losses peraudited finanCIalstatements . . . . . . . . . . . 1 23,995,030 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated serVIces and use of faCIlities . . . . . . . . . . 2a PrioryearadJustments . . . . . . . . . . . . . . 2b Otherlosses . . . . . . . . . . . . . . . . 2c Other(Describe in Part . . . . . . . . . . . . 2d Addlines 2athrough Subtractline 2efromline1 . . . . . . . . . . . . . . . . . . . . . 3 23,995,030 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses notincluded on Form 990, Part line 7b . . 4a Other(Describe in Part . . . . . . . . . . . . 4b Addlines4aand4bTotalexpenses Add lines 3and4c (This mustequalForm990, PartI, line 1823,995,030 Supplemental Information Prowde the descriptions required for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b, Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to prowde any additional information Return Reference Explanation Schedule (Form 990) 2013 Schedule (Form 990)2013 Pages Su lemental Information continued Return Reference Explanation Schedule (Form 990) 2013 lefile GRAPHIC Jrint - DO NOT PROCESS IAs Filed Data - SC DU LE (Form 990 or 990-EZ) Depanment of the Treasury Internal Revenue Sennce OMB No 1545-0047 Schools IIrComplete if the organization answered "Yes" to Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48. Ir Attach to Form 990 or Form 990-EZ. Name of the organization SAN DIEGO CHRISTIAN COLLEGE 1 95-2668328 Ir Information about Schedule (Form 990 or 990-EZ) and its instructions is at gpen t: Public nspec ion Employer identification number Does the organization have a raCIally nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? Does the organization include a statement ofits raCIally nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications With the public dealing With student admi55ions, programs, and scholarships? Has the organization pubIICIzed its raCIally nondiscriminatory policy through newspaper or broadcast media during the period ofsolimtation for students, or during the registration period if it has no SOIICItation program, in a way that makes the policy known to all parts ofthe general community it serves? If"Yes," please describe If"No," please explain Ifyou need more space use Part II Does the organization maintain the followmg? a Records indicating the raCIal compOSItion ofthe student body, faculty, and administrative staff? Records documenting that scholarships and otherfinanCIal a55istance are awarded on a raCIally nondiscriminatory 6a ba5is? Copies ofall catalogues, brochures, announcements, and other written communications to the public dealing With student programs, and scholarships? Copies ofall material used by the organization or on its behalfto contributions? Ifyou answered "No" to any ofthe above, please explain Ifyou need more space, use Part II Does the organization discriminate by race in any way With respect to Students' rights or prIVIleges? Employment of faculty or administrative staff? Scholarships or otherfinanCIal a55istance? Educational Use offaCIlities? Athletic programs? Other extracurricular actIVIties? Ifyou answered "Yes" to any ofthe above, please explain Ifyou need more space, use Part II Does the organization receive any finanCIal aid or a55istance from a governmental agency? Has the organization's right to such aid ever been revoked or suspended? Ifyou answered "Yes" to either line 6a or line 6b, explain on Part II Does the organization certify that it has complied With the applicable reqUIrements ofsections 4 01 through 4 05 of Rev Proc 75-50, 1975-2 587, covering raCIal nondiscrimination? If"No," explain on Part Yes Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ. Cat No 50085D Schedule (Form 990 or 990-EZ) 2013 ScheduleE (Form 990 or990EZ)2013 Page2 Supplemental Information. Prowde the explanations required by Part I, lines applicable Also complete this part to prowde any other additional Information (see Instructions) Return Reference Explanation Schedule Line 3 - Nondiscriminatory Policy Pub i0ized Schedule Line 4 - Explanation of Records and Materials Not Maintained Schedule Line 5 - Explanation of Organization Discrimination by Race Schedule (Form 990 or 990-EZ) 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493136002015 ScheduleI . . . OMB No 1545-0047 (Form 990) Grants and Other AsSIstance to Organizations, Governments and Individuals in the United States 2013 Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22. Department of the Treasury Attach to Form 990 Open to Public Internal Revenue It Information about Schedule I (Form 990) and its instructions is at Inspection Name of the organization Employer identification number SAN DIEGO CHRISTIAN COLLEGE 95-2668328 General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount of the grants or a55istance, the grantees' eligibility for the grants or a55istance, and the selectioncriteria usedtoawardthegrants ora55istance7 7Yes 2 Describe in Part IV the organization' 5 procedures for monitoring the use ofgrant funds in the United States Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any moment that received more than $5,000. Part II can be duplicated if additional space is needed. Name and address of EIN IRC Code Amount ofcash Amount of non- Method of (9) Description of Purpose ofgrant organization section grant cash valuation non-cash aSSIstance or a55istance or government ifapplicable aSSIstance (book, FMV, appraisal, other) 2 Enter total number ofsection 501(c)(3) and government organizations listed in the line 1 table . . . . . . . . . . . . . . . . It 0 3 Entertotalnumberofother organizations listedin the linel tableFor Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2013 Schedule I (Form 990) 2013 Page 2 Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22. Part can be duplicated if additional space is needed. (a)Type ofgrant or aSSIstance (b)N umber of (c)A mount of (d)A mount of (e)Method ofvaluation (f)Description of non-cash aSSIstance reCIpients cash grant non-cash a55istance (book, FMV, appraisal, other) AND FINANCIAL 450 4,328,494 AID Part IV Supplemental Information. Prowde the information reqwred in Part I, line 2, Part column and any other additional information. Return Reference Explanation Schedule I (Form 990) 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493136002015I 0 MB No 1545-0047 SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ (Form 990 or 990-EZ) 201 3 Department ofihe Treasury Complete to provide information for responses to specific questions on bl' lniemal Revenue Sewice Form 990 or to prowde any additional Information. Open to 'c it Attach to Form 990 or 990-EZ. ?Spam? h- Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at Name of the organization SAN DIEGO CHRISTIAN COLLEGE 990 Schedule 0, Supplemental Information Employer identification number 95-2668328 Return Reference Explanation Form 990, Part VI, Line 2 Description of Busmess or Family Relationship of Officers, Directors, Et THE COLLEGE WIFE IS THE DIRECTOR OF OUR APS PROGRAM Form 990, Part VI, Line 11b Form 990 ReVIew Process THE BOARD REVIEWS THE FEDERAL FORM 990 DURING THE A BOARD MEETING Form 990, Part VI, Line 120 Explanation of Monitoring and Enforcement of Conflicts EACH YEAR THE BOARD REPORTS ANY CONFLICTS THROUGH A SIGNED DISCLOSED REPORT Form 990, Part VI, Line 15a Compensation ReVIew Approval Process - CEO, Top Management THE EXECUTIVE COMMITTEE AND HR DEPARTMENT REVIEW THE PRESIDENTS CONTRACT EACH YEAR Form 990, Part VI, Line 19 Other Organization Documents Publicly Available No documents available to the public