Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
EIN 95-2111210 • 501(c)3 • El Cajon, CA
Profile
The mission of Southern California Seminary (SCS) is to bring glory to God by assisting local churches to equip believers of various cultures and languages to live and minister Biblically based on the inerrant Word of God.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Down$900,374
Down $246,254 (-21%) from 2023
Liabilities
Down$420,630
Down $66,879 (-14%) from 2023
Net Assets
Down$479,744
Down $179,375 (-27%) from 2023
Revenue
Down$2,549,644
Down $171,707 (-6.3%) from 2023
Expenses
Up$2,729,019
Up $108,321 (+4.1%) from 2023
Net Income
Down-$179,375
Down $280,028 (-278%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of Southern California Seminary (SCS) is to bring glory to God by assisting local churches to equip believers of various cultures and languages to live and minister Biblically based on the inerrant Word of God.
To bring glory to God by assisting local churches to equip believers.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $382,401 | $406,293 | ▲ $23,892 |
| Land, Buildings, and Equipment, Net | $231,826 | $233,718 | ▲ $1,892 |
| Cash and Non-Interest-Bearing Accounts | $309,005 | $95,030 | ▼ $213,975 |
| Accounts Receivable | $26,062 | $23,784 | ▼ $2,278 |
| Prepaid Expenses and Deferred Charges | $14,411 | $17,658 | ▲ $3,247 |
| Other Notes and Loans Receivable, Net | $16,211 | $10,808 | ▼ $5,403 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $1,146,628 | $900,374 | ▼ $246,254 |
| Other Assets Total | $166,712 | $113,083 | ▼ $53,629 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $222,780 | $204,773 | ▼ $18,007 |
| Other Liabilities | $168,068 | $115,118 | ▼ $52,950 |
| Deferred Revenue | $96,661 | $100,739 | ▲ $4,078 |
| Total Liabilities | $487,509 | $420,630 | ▼ $66,879 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $423,570 | $432,845 | ▲ $9,275 |
| Net Assets With Donor Restrictions | $235,549 | $46,899 | ▼ $188,650 |
| Total Net Assets Fund Balance | $659,119 | $479,744 | ▼ $179,375 |
| Total Liabilities and Net Assets / Fund Balance | $1,146,628 | $900,374 | ▼ $246,254 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $207,461 | $608,314 | $815,775 |
| Equipment | $26,257 | $130,066 | $156,323 |
| Leasehold Improvements | $0 | $147,451 | $147,451 |
| Other Assets Org | $113,083 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $115,850 | - | - | - | $115,850 |
| 2022 | $115,850 | - | - | - | $115,850 |
| 2021 | $115,850 | - | - | - | $115,850 |
| 2020 | $115,850 | - | - | - | $115,850 |
| 2019 | $115,260 | $590 | - | - | $115,850 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Gino Pasquariello | Provost & CAO | FT | $10,576 | $123,257 | $133,833 |
| Name | Title |
|---|---|
| Arlan Barber | Chairman |
| Dr Gary Coombs | President/Vice chairman |
| Alan Giesecke | Board Member |
| Cheryl Rains | Board Member |
| GA Williams | Board Member |
| Richard Johnson | Board Member |
| Roland Slade | Board Member |
| Jim Larson | Board Member (Part Year) |
| Lee Biggers | Trustee Rep |
| Joshua James | CFO |
| Dr David Jeremiah | Chancellor |
| Al Letting | Deacon Rep |
| Leanne Plunkett | Deaconess Rep |
| Cheryl Myers | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,620,275 |
| Other Expenses | $869,507 |
| Grants and Similar Amounts Paid | $239,237 |
| Total Fundraising Expense | $44,848 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $930,371 | $136,737 | $11,320 | $1,078,428 |
| Occupancy | $180,270 | $96,216 | $72 | $276,558 |
| Current Officers, Directors, Trustees, and Key Employees | $119,676 | $107,708 | $11,968 | $239,352 |
| Grants to Domestic Individuals | $177,250 | - | - | $177,250 |
| Other Employee Benefits | $144,579 | $20,909 | $2,496 | $167,984 |
| Office Expenses | $58,869 | $93,371 | $105 | $152,345 |
| Information Technology | $60,834 | $47,660 | $34 | $108,528 |
| Payroll Taxes | $49,993 | $12,519 | $1,000 | $63,512 |
| Grants to Domestic Orgs | $61,987 | - | - | $61,987 |
| Fees for Services Other | $53,775 | $0 | $3,429 | $57,204 |
| Pension Plan Contributions | $42,650 | $8,663 | $486 | $51,799 |
| Conferences and Meetings | $36,616 | $6,671 | $1,640 | $44,927 |
| Fees for Services Accounting | - | $42,295 | - | $42,295 |
| Advertising | $31,034 | $1,139 | $7,349 | $39,522 |
| Other Expenses | $13,623 | $10,703 | $368 | $24,326 |
| Travel | $14,107 | $4,831 | $741 | $19,679 |
| Comp Disqual Persons | $15,360 | - | $3,840 | $19,200 |
| Depreciation Depletion | $3,718 | $2,921 | - | $6,639 |
| Insurance | $4,168 | - | - | $4,168 |
| Royalties | $3,431 | - | - | $3,431 |
| Fees for Services Legal | $885 | $695 | - | $1,580 |
| Total Functional Expenses | $2,072,280 | $611,891 | $44,848 | $2,729,019 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,999,782 |
| Total Expenses per Form 990 | $2,729,019 |
| Expenses per Audited Statements | $2,551,769 |
| Expenses Not Reported on Form 990 | $448,013 |
| Expenses Not Reported on Financial Statements | $177,250 |
| Other Expense Adjustments | $177,250 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Christian Unified School District | El Cajon, CA | 501(c)(3) | Donation | $61,987 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Family relationship with Gino Pasquariello-Provost & CAO | compensation - contract services | No | $19,200 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liabilities | $115,118 |
“This has been marked no because the Seminary does not establish the compensation for the Seminary President. The President's compensation is established and paid by a related organization.”
“Officer compensation is reviewed and approved by the Chairman and Vice Chairman of the Board of Directors for officers employed by the Seminary. The process is documented in a written contract between the organization and the officer. Officer compensation paid through reimbursements to a related organization is set by the governing Board of the related organization.”
“The organization has an Executive Committee that has the authority to act on behalf of the board in the management of the business affairs of the organization with the exception that they cannot fill vacancies on the Board, fix compensation of any Board members, amend or repeal the bylaws or other resolutions expressed as non-amendable, approve transactions where a conflict of interest exists, or appoint new committees or members. The Executive Committee consists of the Chairman, President, and Secretary. CFO is present at all meetings for financial presentation and recommendations.”
“Per the bylaws, the governing body consists of the following individuals: The Senior Pastor of Shadow Mountain Community Church (SMCC), one representative appointed by the SMCC Board of Trustees, and members of SMCC who are elected according to its bylaws.”
“Shadow Mountain Community Church has the final authority over all Seminary governance decisions.”
“Form 990 is prepared by the same independent CPA firm who performed the financial audit of the Seminary. The Seminary's top management reviews the Form 990 in detail. The reviewed Form 990 is then shared with the board of directors after filing.”
“All employees and board members of Southern California Seminary are required to complete an annual conflict of interest questionnaire. The CFO is responsible for reviewing the signed questionnaires, and the Seminary President reviews the statement of the CFO. The CFO ensures that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”
“The governing documents, conflict of interest policy, and financial statements are available upon request.”
“Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.”
“Miscellaneous Income - Total Revenue: 8878, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8878;”
“A related organization files the W-2 for some employees reported in Part VII. The Seminary reimburses the related organization for the portion of compensation related to services provided to the filing organization.”
“A centuries old Torah that originated in Europe and follows the Ashkenazi tradition. This Torah was hand-transcribed and preserved on original skins offering Seminary students and visitors a glimpse into the history and struggle of documenting and preserving the Word of God.”
“This endowment consists of a board-designated scholarship fund.”
“Cost of Goods Sold - 8687”
“Tuition Discounts Netted with Tuition Revenue - 177250”
“Cost of Goods Sold - 8687”
“Tuition Discounts Netted With Tuition Revenue - 177250”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 204773 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 26062 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 23784 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To bring glory to God by assisting local churches to equip believers. |
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| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1139 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 31034 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 39522 |
| IRS990/AllOtherContributionsAmt | 0 | 200691 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Joshua James |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6194401802 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2075 E Madison Ave |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | El Cajon |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92019 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 309005 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 95030 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 11968 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 107708 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 119676 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 239352 |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 3840 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 15360 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 19200 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 1640 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 6671 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 36616 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 44927 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CostOfGoodsSoldAmt | 0 | 8687 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 572727 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 239237 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4919 |
| IRS990/CYOtherExpensesAmt | 0 | 869507 |
| IRS990/CYOtherRevenueAmt | 0 | 31931 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1940067 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -179375 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1620275 |
| IRS990/CYTotalExpensesAmt | 0 | 2729019 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 44848 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2549644 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 96661 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 100739 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2921 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3718 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6639 |
| IRS990/Desc | 0 | Instruction & Student Services - operates a nonprofit private college program for study in the bible, theology and various other aspects of Christian ministry. Provided student Services and Housing for the students in addition to Granting Bible college and seminary degrees accredited by The Association of Theological Schools and TRACS, along with TRACS accredited Christian counseling degrees. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 235549 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 46899 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 40 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1892348 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 42295 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 42295 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 695 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 885 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1580 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 3429 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 53775 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 57204 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 25.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 45.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 25.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 10.0 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 132466 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Arlan Barber |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Cheryl Myers |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Al Letting |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Alan Giesecke |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Cheryl Rains |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Dr David Jeremiah |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GA Williams |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Jim Larson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Leanne Plunkett |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Lee Biggers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Richard Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Roland Slade |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Gino Pasquariello |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Joshua James |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 137080 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 90624 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 73289 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President/Vice chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Deacon Rep |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Chancellor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board Member (Part Year) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Deaconess Rep |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Trustee Rep |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Provost & CAO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | CFO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1947 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 7032 |
| IRS990/GrantAmt | 0 | 239237 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 177250 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 177250 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 61987 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 61987 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2558331 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 31740 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
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| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 34 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 47660 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 60834 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 108528 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4168 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4168 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4919 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 217 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 233718 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1119549 |
| IRS990/LegalDomicileStateCd | 0 | CA |
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| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
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| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 8878 |
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| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 8878 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | The mission of Southern California Seminary (SCS) is to bring glory to God by assisting local churches to equip believers of various cultures and languages to live and minister Biblically based on the inerrant Word of God. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 479744 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23053 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 23053 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 423570 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 432845 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 72 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 96216 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 180270 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 276558 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 105 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 93371 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 58869 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 152345 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 166712 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 113083 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2496 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 20909 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 144579 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 167984 |
| IRS990/OtherExpensesGrp/Desc | 0 | Library subscriptions |
| IRS990/OtherExpensesGrp/Desc | 1 | Accreditation expenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Bad Debt |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 368 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3804 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 15049 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 10703 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 55468 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13616 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13623 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 59640 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 28665 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24326 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 168068 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 115118 |
| IRS990/OtherRevenueTotalAmt | 0 | 8878 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 11320 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 136737 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 930371 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1078428 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 16211 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 10808 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1000 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12519 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 49993 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 63512 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 486 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 8663 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 42650 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 51799 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 14411 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17658 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Gary Coombs |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition and fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Student services |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Community Course |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Auxilary Services |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1880924 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 45311 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 13082 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1880924 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 45311 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 13082 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 750 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Southern California Seminary library services are joint-use with San Diego Christian College. Their respective libraries provide students with access to more than 338,731 e-books, e-audio or e-reference titles plus another 65,010 streaming audio and/or videos, along with unique journal access included to full text articles. Students can conduct research through more than a 150 databases and the libraries have surpassed more than 1 million cataloged items. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 179932 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 750 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 966921 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 203452 |
| IRS990/PYInvestmentIncomeAmt | 0 | 53447 |
| IRS990/PYOtherExpensesAmt | 0 | 813237 |
| IRS990/PYOtherRevenueAmt | 0 | 15648 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1685335 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 100653 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1604009 |
| IRS990/PYTotalExpensesAmt | 0 | 2620698 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2721351 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -179375 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 365004 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1962370 |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 3431 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 3431 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 382401 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 406293 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 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. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | DESCRIPTION - MISC. INCOME, COLUMN A - 2865.0, COLUMN B - 10565.0, COLUMN C - 10917.0, COLUMN D - 7184.0, COLUMN E - 21960.0, COLUMN F - 53491.0; |
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