Civic Intelligence

Southern California Seminary Inc

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.

2075 E Madison AveEl Cajon, CA 92019

www.socalsem.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.47x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.16x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-7.0%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$272,179

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

9th percentile

-21%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-6.3%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $1,154,400Liabilities 2010: $173,212Net Assets 2010: $981,1882010Assets 2011: $838,057Liabilities 2011: $252,744Net Assets 2011: $585,3132011Assets 2012: $812,672Liabilities 2012: $137,116Net Assets 2012: $675,5562012Assets 2013: $654,344Liabilities 2013: $108,036Net Assets 2013: $546,3082013Assets 2014: $542,467Liabilities 2014: $149,499Net Assets 2014: $392,9682014Assets 2015: $571,470Liabilities 2015: $170,508Net Assets 2015: $400,9622015Assets 2016: $576,106Liabilities 2016: $239,686Net Assets 2016: $336,4202016Assets 2017: $867,426Liabilities 2017: $190,628Net Assets 2017: $676,7982017Assets 2018: $1,000,880Liabilities 2018: $218,417Net Assets 2018: $782,4632018Assets 2019: $947,954Liabilities 2019: $211,674Net Assets 2019: $736,2802019Assets 2020: $1,240,081Liabilities 2020: $494,052Net Assets 2020: $746,0292020Assets 2021: $1,109,424Liabilities 2021: $248,434Net Assets 2021: $860,9902021Assets 2022: $806,881Liabilities 2022: $248,415Net Assets 2022: $558,4662022Assets 2023: $1,146,628Liabilities 2023: $487,509Net Assets 2023: $659,1192023Assets 2024: $900,374Liabilities 2024: $420,630Net Assets 2024: $479,7442024

Highlighted filing

2024

Assets$900,374
Liabilities$420,630
Net Assets$479,744

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,091,3532010Expenses 2011: $2,477,5132011Expenses 2012: $2,347,1462012Expenses 2013: $2,163,0152013Revenue 2014: $2,095,142Expenses 2014: $2,248,482Net Income 2014: -$153,3402014Revenue 2015: $2,397,094Expenses 2015: $2,389,100Net Income 2015: $7,9942015Revenue 2016: $2,700,428Expenses 2016: $2,764,970Net Income 2016: -$64,5422016Revenue 2017: $3,322,442Expenses 2017: $2,982,064Net Income 2017: $340,3782017Revenue 2018: $2,784,293Expenses 2018: $2,678,628Net Income 2018: $105,6652018Revenue 2019: $2,644,585Expenses 2019: $2,690,768Net Income 2019: -$46,1832019Revenue 2020: $2,452,987Expenses 2020: $2,443,238Net Income 2020: $9,7492020Revenue 2021: $2,538,749Expenses 2021: $2,423,788Net Income 2021: $114,9612021Revenue 2022: $2,288,653Expenses 2022: $2,591,177Net Income 2022: -$302,5242022Revenue 2023: $2,721,351Expenses 2023: $2,620,698Net Income 2023: $100,6532023Revenue 2024: $2,549,644Expenses 2024: $2,729,019Net Income 2024: -$179,3752024

Highlighted filing

2024

Revenue$2,549,644
Expenses$2,729,019
Net Income-$179,375

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.42$0.48$2.55$2.73$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.49$0.66$2.72$2.62$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.25$0.56$2.29$2.59$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.25$0.86$2.54$2.42$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.49$0.75$2.45$2.44$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.21$0.74$2.64$2.69$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.00$0.22$0.78$2.78$2.68$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.19$0.68$3.32$2.98$0.34
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.24$0.34$2.70$2.76$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.17$0.40$2.40$2.39$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.15$0.39$2.10$2.25$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.11$0.55$2.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.14$0.68$2.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.25$0.59$2.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.17$0.98$2.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 11, 2025
Return Version
2023v6.0
Gross Receipts
$2,558,331
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gino PasquarielloProvost & CAOFT$10,576$123,257$133,833

Board Members and Trustees

NameTitle
Arlan BarberChairman
Dr Gary CoombsPresident/Vice chairman
Alan GieseckeBoard Member
Cheryl RainsBoard Member
GA WilliamsBoard Member
Richard JohnsonBoard Member
Roland SladeBoard Member
Jim LarsonBoard Member (Part Year)
Lee BiggersTrustee Rep
Joshua JamesCFO
Dr David JeremiahChancellor
Al LettingDeacon Rep
Leanne PlunkettDeaconess Rep
Cheryl MyersSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$572,727
Program Service Revenue
$1,940,067
Investment Income
$4,919
Other Revenue
$31,931
All Other Contributions
$200,691
Change in Net Assets
$-179,375

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,372,394
Revenue Not Reported on Financial Statements
$177,250
Revenue Not Reported on Form 990
$448,013
Other Revenue Adjustments
$177,250
Total Revenue per Audited Statements
$2,820,407
Total Revenue per Form 990
$2,549,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Christian Unified School DistrictEl Cajon, CA501(c)(3)Donation$61,987
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family relationship with Gino Pasquariello-Provost & CAOcompensation - contract servicesNo$19,200

Loans and Receivables

Line ItemBeginningEndChange
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$115,118
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15A

This has been marked no because the Seminary does not establish the compensation for the Seminary President. The President's compensation is established and paid by a related organization.

Form 990, Part VI, Line 15B

Officer compensation is reviewed and approved by the Chairman and Vice Chairman of the Board of Directors for officers employed by the Seminary. The process is documented in a written contract between the organization and the officer. Officer compensation paid through reimbursements to a related organization is set by the governing Board of the related organization.

Form 990, Part VI, Line 1A Delegate broad authority to A committee

The organization has an Executive Committee that has the authority to act on behalf of the board in the management of the business affairs of the organization with the exception that they cannot fill vacancies on the Board, fix compensation of any Board members, amend or repeal the bylaws or other resolutions expressed as non-amendable, approve transactions where a conflict of interest exists, or appoint new committees or members. The Executive Committee consists of the Chairman, President, and Secretary. CFO is present at all meetings for financial presentation and recommendations.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Per the bylaws, the governing body consists of the following individuals: The Senior Pastor of Shadow Mountain Community Church (SMCC), one representative appointed by the SMCC Board of Trustees, and members of SMCC who are elected according to its bylaws.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Shadow Mountain Community Church has the final authority over all Seminary governance decisions.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is prepared by the same independent CPA firm who performed the financial audit of the Seminary. The Seminary's top management reviews the Form 990 in detail. The reviewed Form 990 is then shared with the board of directors after filing.

Form 990, Part VI, Line 12C Conflict of interest policy

All employees and board members of Southern California Seminary are required to complete an annual conflict of interest questionnaire. The CFO is responsible for reviewing the signed questionnaires, and the Seminary President reviews the statement of the CFO. The CFO ensures that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Line 19 Required documents available to the public

The governing documents, conflict of interest policy, and financial statements are available upon request.

Form 990, Part VII, Section A, Line 1A, Column (D) and Schedule J:

Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.

Form 990, Part VIII, Line 11D Other Miscellaneous Revenue

Miscellaneous Income - Total Revenue: 8878, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8878;

Form 990, Part IX, Line 5 10, Part VII and Schedule J:

A related organization files the W-2 for some employees reported in Part VII. The Seminary reimburses the related organization for the portion of compensation related to services provided to the filing organization.

Filing and Contact Details

Filer

Filer Name
Southern California Seminary Inc
EIN
95-2111210
Phone
6194429841
Address
2075 E Madison Ave, El Cajon, CA 92019

Signing Officer

Name
Gary Coombs
Title
President
Phone
6192018999
Signed
2025-07-11
Discuss with paid preparer
Yes

Organization Details

Formed
1947
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
10
Employees
40
Volunteers
13

Preparer

Firm
CRI Capin Crouse Advisors LLC
Address
345 Massachusetts Ave Suite 300, Indianapolis, IN 46204
Preparer
Ashley Peabody
Phone
5055022746
Supplemental Narrative

Financial Statement Notes

Schedule D, Part III, Line 4 Collections of art - description of collections

A centuries old Torah that originated in Europe and follows the Ashkenazi tradition. This Torah was hand-transcribed and preserved on original skins offering Seminary students and visitors a glimpse into the history and struggle of documenting and preserving the Word of God.

Schedule D, Part V, Line 4 Intended uses of endowment funds

This endowment consists of a board-designated scholarship fund.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Cost of Goods Sold - 8687

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Tuition Discounts Netted with Tuition Revenue - 177250

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Cost of Goods Sold - 8687

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Tuition Discounts Netted With Tuition Revenue - 177250

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IRS990/Form990PartVIISectionAGrp/PersonNm0Arlan Barber
IRS990/Form990PartVIISectionAGrp/PersonNm1Cheryl Myers
IRS990/Form990PartVIISectionAGrp/PersonNm2Dr Gary Coombs
IRS990/Form990PartVIISectionAGrp/PersonNm3Al Letting
IRS990/Form990PartVIISectionAGrp/PersonNm4Alan Giesecke
IRS990/Form990PartVIISectionAGrp/PersonNm5Cheryl Rains
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr David Jeremiah
IRS990/Form990PartVIISectionAGrp/PersonNm7GA Williams
IRS990/Form990PartVIISectionAGrp/PersonNm8Jim Larson
IRS990/Form990PartVIISectionAGrp/PersonNm9Leanne Plunkett
IRS990/Form990PartVIISectionAGrp/PersonNm10Lee Biggers
IRS990/Form990PartVIISectionAGrp/PersonNm11Richard Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm12Roland Slade
IRS990/Form990PartVIISectionAGrp/PersonNm13Gino Pasquariello
IRS990/Form990PartVIISectionAGrp/PersonNm14Joshua James
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IRS990/MissionDesc0The 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.
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IRS990/OtherExpensesGrp/Desc0Library subscriptions
IRS990/OtherExpensesGrp/Desc1Accreditation expenses
IRS990/OtherExpensesGrp/Desc2Bad Debt
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Gary Coombs
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IRS990/ProgramServiceRevenueGrp/Desc0Tuition and fees
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IRS990/ProgSrvcAccomActy2Grp/Desc0Southern 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.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The 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/ExplanationTxt1DESCRIPTION - 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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