2026-03-31T08:47:22-05:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 952406918 CHRISTIAN UNIFIED SCHOOLS OF SAN DIEGO CHRI 6192018800 2100 GREENFIELD DRIVE EL CAJON CA 92019 JOSH JAMES CFO 6192018800 2026-03-31 1 0 ANDREA SALAMY P00705827 5055022746 2026-03-31 2024 2025-03-06 01:10:19Z BOB RUHLMAN 2100 GREENFIELD DRIVE EL CAJON CA 92019 26168950 0 X WWW.CHRISTIANUNIFIED.ORG X 1966 CA ACCREDITED CHRISTIAN K-12 SCHOOL TEACHING STUDENTS TO THINK, LEARN & LIVE FROM A BIBLICAL WORLDVIEW 11 9 331 472 0 0 2359670 3484486 20852573 22462954 71825 117097 0 31593 23284068 26096130 5308700 6228170 0 0 11691962 12356024 0 0 101912 6847352 7888790 23848014 26472984 -563946 -376854 8667167 8038260 4733685 4471531 3933482 3566729 X 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. 0 0 22487241 6228170 22462954 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. 22487241 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 62 0 1 331 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X JOSH JAMES 6194401802 2100 GREENFIELD DRIVE EL CAJON CA 92019 X DAVID JEREMIAH PRESIDENT AND DIRECTOR 10.00 40.00 X X 0 100282 183366 JOHN EICHHORST DIRECTOR AND CHAIRMAN 4.00 X X 0 0 0 DANIEL GUILLEN DIRECTOR AND VICE CHAIR 4.00 X X 0 0 0 JENNIFER BRYD DIRECTOR AND SECRETARY 4.00 X X 0 0 0 BRYAN SNOW EXECUTIVE PASTOR, SMCC REP 10.00 40.00 X 0 96240 142624 MIKE TRIGGS DIRECTOR 4.00 X 0 0 0 LUIS CHARLES DIRECTOR - SMCC DEACON REP 4.00 X 0 0 0 ANN GRIFFIN DIRECTOR - SMCC DEACONESS REP 4.00 X 0 0 0 DICK DENURE DIRECTOR 4.00 X 0 0 0 SHAUNE DULAY DIRECTOR 4.00 X 0 0 0 STEPHANIE HYPES DIRECTOR 4.00 X 0 0 0 JOSH JAMES CFO 10.00 40.00 X 0 101156 102084 BOB RUHLMAN SUPERINTENDENT 40.00 X 26520 0 203105 JEFF BRIGGS ATHLETIC DIRECTOR 40.00 X 114829 0 7870 LEE PATRICK BUGG ASSOC AD 40.00 X 150488 0 23656 WILLIAM CUNNINGHAM ASSOC AD 40.00 X 132132 0 26536 DONITA LONDON PRINCIPAL 40.00 X 119340 0 4773 ERIN HAVEN PRINCIPAL 40.00 X 103338 0 4406 646647 297678 698420 5 0 1 0 THE RG CLARK COMPANIES INC 10212 VISTA CAMINO LAKESIDE CA 92040 JANITORIAL 157126 PREMIER SPEAKERS BUREAU INC 109 INTERNATIONAL DRIVE STE 300 FRANKLIN TN 37067 PROVIDE INSPIRATIONAL SPEAKERS 108594 2 1237446 2247040 3323 3484486 TUITION AND FEES 611110 21591119 21591119 AUXILIARY INCOM 611110 871835 871835 22462954 103917 103917 86000 72820 13180 13180 13180 31593 31593 31593 26096130 22462954 0 148690 930000 930000 5298170 5298170 232136 214625 15520 1991 9901002 9110060 692074 98868 369475 369475 1133929 1059029 73847 1053 719482 719482 33029 33029 31275 31275 981540 165862 815678 4716 3207 1509 506547 268221 238326 491434 334175 157259 2895111 2192193 702918 250550 170374 80176 373080 253694 119386 361226 252858 108368 247262 247262 STUDENT ACTIVITIES 860325 585021 275304 CURRICULUM 409704 278599 131105 UNIFORMS 398348 270877 127471 BAD DEBT 27998 27998 16645 11319 5326 26472984 22487241 3883831 101912 829641 407418 745706 751436 818452 814264 50600 94673 423547 396686 8343953 6433121 1986172 1910832 2082396 2182283 1730653 1480668 8667167 8038260 1086444 1190297 3021315 2900319 625926 380915 4733685 4471531 X 2636801 2216151 1296681 1350578 3933482 3566729 8667167 8038260 X -376854 -4030 14131 X 0 1 X 1 0 X 2596154 1985963 4311240 2359670 3484486 14737513 2596154 1985963 4311240 2359670 3484486 14737513 27692 14709821 286 239 168342 73510 103917 346294 31593 31593 15115400 95018971 0.97320 0.96490 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2024 AMOUNT: $ 31,593. 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 1123919 100131 86000 1138050 1043335 100584 20000 1123919 973727 81608 12000 1043335 1125051 -77724 73600 973727 1035295 175756 86000 1125051 0.00000 1.00000 0.00000 1 0 6160716 4544598 1616118 2063425 1809738 253687 119812 78785 41027 1910832 BENEFICIAL INTEREST IN PERPETUAL TRUST 1138050 OPERATING LEASE RIGHT OF USE ASSET 342618 1480668 OPERATING LEASE OBLIGATION 380915 380915 25391718 -4030 3016203 14131 3026304 22365414 3730716 3730716 26096130 25758471 3016203 3016203 22742268 3730716 3730716 26472984 PART V, LINE 4: 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF PETPETUAL TRUST 14,131. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH TUITION REVENUE 3,730,716. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH TUITION REVENUE 3,730,716. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 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. SOUTH AMERICA 0 3 PROGRAM SERVICES MISSIONS TRIP - KIDS MINISTRY, COMMUNITY OUTREACH, SOCCER CLINIC 19945 SOUTH AMERICA 0 2 PROGRAM SERVICES MISSIONS TRIP - PARTNER W/LOCAL /WORD OF LIFE & ORPHANAGE & TEACH GOSPEL 40484 SUB-SAHARAN AFRICA 0 2 PROGRAM SERVICES MISSIONS TRIP - WORKING WITH "COME GO WITH US" CHILDREN'S MINISTRY VBS STYLE, YOUTH SOCCER 75372 0 7 0 0 0 7 135801 0 135801 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION TRACKED EXPENDITURES IN ACCORDANCE WITH ACCRUAL BASIS OF ACCOUNTING. 1 SHADOW MOUNTAIN COMMUNITY CHURCH INC 2100 GREENFIELD DR EL CAJON CA 92019 951642389 501(C)(3) 930000 0 DONATION BUILDING IMPROVEMENTS 1 0 NEED-BASED TUITION AND FEES GRANTS 634 1488695 EMPLOYEE TUITION REMISSION PLAN 614 2242021 GRACE FUND GRANTS 144 1567454 PART I, LINE 2: 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 1 1 X X 0 0 0 0 0 0 0 1 0 DAVID JEREMIAH PRESIDENT AND DIRECTOR 0 95338 0 0 0 4944 0 24479 0 158887 0 283648 0 0 BRYAN SNOW EXECUTIVE PASTOR, SMCC REP 0 95688 0 0 0 552 0 20303 0 122321 0 238864 0 0 BOB RUHLMAN SUPERINTENDENT 24478 0 800 0 1242 0 10328 0 192777 0 229625 0 0 0 JOSH JAMES CFO 0 100940 0 0 0 216 0 9263 0 92821 0 203240 0 0 LEE PATRICK BUGG ASSOC AD 150188 0 300 0 0 0 7907 0 15749 0 174144 0 0 0 WILLIAM CUNNINGHAM ASSOC AD 131832 0 300 0 0 0 4671 0 21865 0 158668 0 0 0 PART I, LINE 1A PURSUANT TO INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. BOB RUHLMAN, SUPERINTENDENT OF SCHOOLS FOR THE FULL FISCAL YEAR, RECEIVED A MINISTER'S HOUSING ALLOWANCE FROM THE ORGANIZATION. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. PART I, LINE 7 THE ORGANIZATION MADE NONFIXED PAYMENTS IN THE FORM OF DISCRETIONARY BONUSES. FORM 990, PART VI, SECTION A, LINE 6 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, SECTION A, LINE 7A 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, SECTION A, LINE 7B 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, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER, AND REVIEWED IN DETAIL BY THE ORGANIZATION'S CFO AND THE FINANCE COMMITTEE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15A THE SUPERINTENDENTS' COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD USING COMPARABILITY DATA AND DOCUMENTED IN A WRITTEN CONTRACT. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, THIS LINE WAS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. FORM 990, PART VI, SECTION C, LINE 19 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)/ SCH. J PART II COL (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: CHANGE IN VALUE OF PERPETUAL TRUST 14,131. SHADOW MOUNTAIN COMMUNITY CHURCH 2100 GREENFIELD DRIVE EL CAJON CA 92019 951642389 CHURCH CA 501(C)(3) LINE 1 N/A 0 SOUTHERN CALIFORNIA SEMINARY INC 2075 E MADISON AVE EL CAJON CA 92019 952111210 HIGHER EDUCATION CA 501(C)(3) LINE 2 SHADOW MOUNTAIN COMMUNITY CHURCH 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0