2026-03-23T13:37:46-05:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 951683878 LINFIELD CHRISTIAN SCHOOL LINF 9516768111 31950 PAUBA ROAD TEMECULA CA 92592 TERRY CUTTER CFOO 9516768111 2026-03-23 1 0 ANDREA SALAMY P00705827 5055022746 2026-03-23 2024 2025-03-06 01:10:19Z MARC HORTON 31950 PAUBA ROAD TEMECULA CA 92592 20548150 0 X WWW.LINFIELD.COM X 1936 CA KINDERGARTEN THROUGH 12TH GRADE COLLEGE PREPARATORY EDUCATION IN A CHRIST-CENTERED ENVIRONMENT. 8 8 234 425 0 0 836164 953155 18084759 19367981 261308 187516 308653 33762 19490884 20542414 2272943 2483838 0 0 10688708 11415558 0 0 122512 5279881 5479165 18241532 19378561 1249352 1163853 36258868 40077912 28191366 30683172 8067502 9394740 LINFIELD CHRISTIAN SCHOOL PROVIDES A COLLEGE PREPARATORY EDUCATION IN A CARING, RELATIONAL, CHRIST-CENTERED ENVIRONMENT THAT DEVELOPS AND INSPIRES STUDENTS TO: KNOW JESUS CHRIST AS LORD; LOVE OTHERS AS THEMSELVES; AND GROW IN KNOWLEDGE AND SKILL. 0 0 8212928 889485 8701511 LINFIELD CHRISTIAN HIGH SCHOOL (9-12) EDUCATES APPROXIMATELY 463 STUDENTS. 96% OF OUR HIGH SCHOOL GRADUATES GO ON TO 2 OR 4-YEAR COLLEGES OR UNIVERSITIES . LINFIELD'S STUDENTS' SAT/ACT SCORES ARE CONSISTENTLY AMONG THE HIGHEST IN OUR VALLEY. HIGH SCHOOL STUDENTS RECEIVE PERSONALIZED COLLEGE COUNSELING BEGINNING IN 8TH GRADE. STUDENTS CAN ALSO PARTICIPATE IN OUR AWARD WINNING BAND, PERFORMING ARTS, AND ENGINEERING PROGRAMS. WE OFFER 17 HIGH SCHOOL SPORTS AND HAVE A WINNING TRADITION INCLUDING 89 LEAGUE CHAMPIONSHIPS AND 25 CIF CHAMPIONSHIPS. HIGH SCHOOL STUDENTS ARE CHALLENGED TO DEVELOP AN AUTHENTIC FAITH IN BOTH THE CLASSROOM AND THROUGH MISSION OPPORTUNITIES. 4626783 984723 6157404 LINFIELD CHRISTIAN ELEMENTARY SCHOOL (TK-5) EDUCATES APPROXIMATELY 465 STUDENTS. AT LINFIELD, COLLEGE PREP BEGINS AT THE ELEMENTARY SCHOOL. STUDENTS BENEFIT FROM A LOW STUDENT/TEACHER RATIO, A RIGOROUS CURRICULUM AND QUALIFIED, CARING FACULTY. THE ELEMENTARY PROGRAM INCLUDES TRAINING IN CURRENT TECHNOLOGY (STEAM), ART, PERFORMING ARTS, AND LANGUAGE STUDIES, AND PROVIDES A BIBLICAL PERSPECTIVE AIMED TO GROW THE STUDENTS' FAITH. 3439093 609630 4509066 LINFIELD CHRISTIAN MIDDLE SCHOOL (6-8) EDUCATES APPROXIMATELY 290 STUDENTS. STUDENTS AT THE MIDDLE SCHOOL CONTINUE THEIR COLLEGIATE JOURNEY THROUGH CONTINUED EXPOSURE IN THE CLASSROOM TO TECHNOLOGY, MODERN SCIENCE LABORATORIES, AND THE ARTS. MIDDLE SCHOOL STUDENTS CAN PURSUE EXTRA-CURRICULAR OPPORTUNITIES IN ATHLETICS, STEAM, PERFORMING ARTS, VISUAL ARTS, AND BAND. MIDDLE SCHOOL STUDENTS ARE CHALLENGED TO GROW IN THEIR FAITH THROUGH WEEKLY CHAPELS AND MINISTRY OPPORTUNITIES. 16278804 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 1 129 0 1 234 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X TERRY CUTTER 9516768111 31950 PAUBA ROAD TEMECULA CA 92592 BRYCE MYERS CHAIRMAN 1.50 0.50 X X 0 0 0 DENNIS HOLLINGSWORTH VICE CHAIRMAN 1.50 0.50 X X 0 0 0 DEANNA ELLIANO SECRETARY 1.50 0.50 X X 0 0 0 TERRI LEE DELHAMER TREASURER 1.50 0.50 X X 0 0 0 ELISE WAKEFIELD TRUSTEE 1.50 0.50 X 0 0 0 MARK PLEDGER TRUSTEE 1.50 0.50 X 0 0 0 CASEY CRAWFORD TRUSTEE 1.50 0.50 X 0 0 0 PHILIP LAWRENCE TRUSTEE 1.50 0.50 X 0 0 0 MARC HORTON HEAD OF SCHOOL 40.00 20.00 X 370738 0 9429 TERRY CUTTER CFOO 40.00 10.00 X 177051 0 16929 ARI PETERSEN DIRECTOR OF DEVELOPMENT 10.00 40.00 X 0 218515 19517 DAWNA SIVERTSON MIDDLE SCHOOL PRINCIPAL 40.00 X 108003 0 21916 WENDY SILVESTER ELEMENTARY SCHOOL PRINCIPAL 40.00 X 106881 0 20638 762673 218515 88429 4 0 1 0 TRINITY GRADING PO BOX 175 TEMECULA CA 92593 LAND GRADING 623523 JDS POWER 34576 DESANTE COURT TEMECULA CA 92592 SOLAR SYSTEM CONTRACTORS 290197 SOCAL COMMERCIAL CLEANING 45244 CORTE PROGRESSO TEMECULA CA 92592 CLEANING SERVICES 107924 SALVATION ARMY - PINE SUMMIT CAMP PO BOX 2871 BIG BEAR CA 92315 CAMP 106632 4 931770 21385 953155 TUITION AND FEES 611110 19367981 19367981 19367981 187516 187516 38656 5736 32920 32920 32920 842 842 842 20542414 19367981 0 221278 2483838 2483838 601539 601539 8523744 7343048 1175070 5626 145780 129539 16127 114 1441729 846031 595001 697 702766 549371 152812 583 7557 7557 109777 109777 100252 100252 192539 154044 37605 890 149847 128869 19480 1498 537554 508157 23991 5406 179045 178337 590 118 751190 721142 22536 7512 1462780 1377988 70137 14655 48528 45617 2426 485 STUDENT ACTIVITIES 1407112 1407112 ADMIN SERVICES 243109 133255 26891 82963 REPAIRS AND MAINTENANCE 232527 215669 14987 1871 BAD DEBT 48000 48000 9348 8787 467 94 19378561 16278804 2977245 122512 4298342 968587 4163494 97972 283703 319897 45651887 25058295 18208408 20593592 5260654 5566390 8207761 8367980 36258868 40077912 1083289 1684392 5823953 6654163 20735888 21864211 512553 453638 35683 26768 28191366 30683172 X 8067502 9394740 8067502 9394740 36258868 40077912 1163853 163385 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 162598 162598 37818079 18665775 19152304 7361001 6123836 1237165 310209 268684 41525 20593592 DUE FROM RELATED PARTY 8344786 RIGHT OF USE ASSETS 23194 8367980 LEASE LIABILITIES 26768 26768 PART IV, LINE 2B: LINFIELD CHRISTIAN SCHOOL COLLECTS FUNDS ON BEHALF OF THE ASSOCIATED STUDENT BODY (ASB). THESE FUNDS ARE TRACKED AND EARMARKED FOR THE ASB AND ARE REMITTED WHEN REQUESTED BY THE ASB. 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 SCHOOL 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. IT IS ALSO INCLUDED ON PROMOTIONAL ADMISSIONS MATERIAL. 1 FINANCIAL AID 559 2155084 FACULTY GRANTS 37 259630 DEBT FORGIVENESS 2 2793 EARLY PAY TUITION DISCOUNT 288 66331 PART I, LINE 2: PARTIES THAT ARE INTERESTED IN BEING CONSIDERED FOR TUITION ASSISTANCE ARE REQUIRED TO COMPLETE AN ONLINE APPLICATION PROCESS THROUGH A THIRD PARTY. THE APPLICATION REQUESTS INCOME AND EXPENSE INFORMATION AND SUBMISSION OF ADDITIONAL DOCUMENTS TO SUPPORT THE INFORMATION PROVIDED. THE INFORMATION SUBMITTED IS REVIEWED BY THE TUITION ASSISTANCE COMMITTEE FOR AN AWARD DECISION. THE AWARD AMOUNT IS BASED ON NEED AND THE AMOUNT OF RESOURCES MADE AVAILABLE BY THE BOARD OF TRUSTEES. FACULTY GRANTS ARE AVAILABLE FOR STUDENTS OF TEACHERS AND STAFF WHO DO NOT APPLY FOR TUITION ASSISTANCE. DEBT FORGIVENESS IS GRANTED ON A CASE-BY-CASE BASIS BY THE HEAD OF SCHOOL AND CFO UNDER AUTHORITY GRANTED BY THE FINANCE COMMITTEE. THIS ASSISTANCE INVOLVES THE WAIVER OR REDUCTION OF TERMINATION FEES AND IS BASED UPON REVIEW OF THE SPECIFIC CIRCUMSTANCES THAT LEAD FAMILIES TO WITHDRAW FROM LINFIELD AND TERMINATE THEIR ENROLLMENT AGREEMENT. X X X 0 0 0 0 0 0 0 1 0 MARC HORTON HEAD OF SCHOOL 345738 0 25000 0 0 0 1800 0 7629 0 380167 0 0 0 ARI PETERSEN DIRECTOR OF DEVELOPMENT 0 209415 0 9100 0 0 0 0 0 19517 0 238032 0 0 TERRY CUTTER CFOO 169684 0 7367 0 0 0 2100 0 14829 0 193980 0 0 0 PART I, LINE 7 THE BOARD APPROVED NONFIXED PAYMENTS MADE IN THE FORM DISCRETIONARY BONUSES. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 000000000 2022-09-06 24576500 PROCEEDS DURING FISCAL YEAR 06/30/2023 WERE USED TO REFUND THE 9/5/19 ISSUE 0 0 0 B CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 000000000 2023-08-15 2300000 SERIES C LOAN TO FINANCE SOLAR PROJECT 0 0 0 A 1253497 21576500 103774 21472726 2006 1 0 1 1 B 27109 1886000 46000 1840000 2024 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART II, LINE 3 COLUMN A: THE PROCEEDS RECEIVED DURING FY23 WERE USED TO REFUND THE 09/05/2019 ISSUE. THE ISSUANCE INCLUDES A PROVISION ALLOWING THE ORGANIZATION TO DRAW AN ADDITIONAL $3,000,000 FOR CAPITAL EXPENDITURES COLLATERALIZED BY CAPITAL CAMPAIGN PLEDGES. AS OF YEAREND, NO ADDITIONAL AMOUNTS FOR CAPITAL EXPENDITURES HAD BEEN DRAWN. SCHEDULE K, PART I, COLUMN (E), LINE B AND PART II, COLUMN (B), LINE 3: LINFIELD CHRISTIAN SCHOOL HAD A TOTAL AMOUNT TO DRAW FROM OF $2,300,000. HOWEVER, ONLY $1,886,000 WAS UTILIZED. THEREFORE THE TOTAL PROCEEDS ISSUED WAS $1,886,000, REPORTED ON PART II, LINE 3, COLUMN B. THE DIFFERENCE OF $414,000 REPRESENTS THE FUNDS NOT UTILIZED, THE PROJECT WAS COMPLETED DURING FYE 6/30/2025. 12300 FACULTY GRANT TUITION ASSISTANCE 8700 FINANCIAL AID TUITION ASSISTANCE 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 TOP MANAGEMENT. THE INTERNALLY REVIEWED FORM 990 IS THEN PRESENTED TO THE FINANCE COMMITTEE BY THE CPA FIRM AND MANAGEMENT FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. THE FINANCE COMMITTEE RECOMMENDS ACCEPTANCE AND FILING TO BOARD WHO VOTES ON ACCEPTANCE AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED ANNUALLY BY EACH TRUSTEE AND OFFICER. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY TOP MANAGEMENT FOR ANY CONFLICTS OF INTERESTS AND ADDRESSED ACCORDINGLY. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE TRUSTEE 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, SECTION B, LINE 15 LINE 15A: THE EXECUTIVE COMMITTEE, WHICH IS AN INDEPENDENT COMMITTEE OF THE BOARD OF TRUSTEES, DETERMINES THE COMPENSATION FOR THE HEAD OF SCHOOL. THE COMMITTEE UTILIZES SALARY SURVEYS AND OTHER CONTEMPORANEOUS DATA TO DETERMINE THE PAY. THE COMPENSATION APPROVAL IS DOCUMENTED IN THE BOARD MINUTES. LINE 15B: THE HEAD OF SCHOOL UTILIZES SALARY SURVEYS TO DETERMINE OTHER OFFICER COMPENSATION. THE APPROVED COMPENSATION IS DOCUMENTED IN THE MINUTES VIA THE BUDGETING PROCESS AND APPROVED BY THE BOARD AT THAT TIME. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE LINFIELD FOUNDATION 31950 PAUBA ROAD TEMECULA CA 92592 330863521 SUPPORT LINFIELD CHRISTIAN SCHOOL CA 501(C)(3) 7 LINFIELD CHRISTIAN SCHOOL 1 THE WESTLAND FOUNDATION 31950 PAUBA ROAD TEMECULA CA 92592 956187291 SUPPORT LINFIELD CHRISTIAN SCHOOL CA 501(C)(3) 12 TYPE III-FI LINFIELD CHRISTIAN SCHOOL 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 THE LINFIELD FOUNDATION S 1360607 ACCOUNTING RECORDS THE LINFIELD FOUNDATION C 931770 ACCOUNTING RECORDS THE LINFIELD FOUNDATION O 515245 ACCOUNTING RECORDS THE LINFIELD FOUNDATION Q 83698 ACCOUNTING RECORDS