2024-05-13T13:49:08-05:00 2023-06-30 330310569 HASKELL & WHITE LLP 300 SPECTRUM CENTER DR STE 300 IRVINE CA 92618 990 2022-07-01 330225468 MARINERS CHRISTIAN SCHOOL MARI 7144371700 300 FISCHER AVENUE COSTA MESA CA 92626 HEATHER HARRISON HEAD OF SCHOOL 7144371700 2024-05-12 1 HEATHER HARRISON 999009999 0 DAVID BROWNSTEIN P02510877 9494506200 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z HEATHER HARRISON 300 FISCHER AVENUE COSTA MESA CA 92626 13644450 0 X WWW.MARINERSCHRISTIANSCHOOL.ORG X 1987 CA BUILD A FIRM FOUNDATION THROUGH CHRIST-CENTERED EDUCATION IN THE HEART AND MIND OF EACH CHILD. 9 9 153 0 0 0 1964339 3018861 9717988 10052136 24782 57268 104906 265489 11812015 13393754 719424 797570 0 0 7278066 7545090 0 0 245859 3250906 3569731 11248396 11912391 563619 1481363 26489804 28209670 9073807 9209048 17415997 19000622 THE MISSION OF MARINERS CHRISTIAN SCHOOL IS "BUILDING A FIRM FOUNDATION THROUGH CHRIST CENTERED EDUCATION" IN THE HEART AND MIND OF EACH CHILD. EACH STUDENT'S DEVELOPMENT IS NURTURED IN AN ACADEMICALLY RIGOROUS AND CHRIST CENTERED ENVIRONMENT. 0 0 9561891 797570 10052136 OPERATION OF CLASSROOMS AND AUXILIARY ACTIVITIES FOR THE EDUCATION OF STUDENTS, TRANSITIONAL KINDERGARTEN THROUGH EIGHTH GRADE. ENROLLMENT IS APPROXIMATELY 740. 9561891 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 153 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 1 0 CA X X HEATHER HARRISON 7144371700 300 FISCHER AVENUE COSTA MESA CA 926264523 KALEY BRANDON SECRETARY 1.00 X 0 0 0 CLIFTON CHANG VICE CHAIR 1.00 X X 0 0 0 JIM HARMON TRUSTEE 1.00 X 0 0 0 AARON HUDY BOARD CHAIR 1.00 X X 0 0 0 JACOB CLEMONS TRUSTEE 1.00 X 0 0 0 BEN ROBERSON TRUSTEE 1.00 X 0 0 0 CHARLIE HAGGARD TREASURER 1.00 X X 0 0 0 CHASE EMERY TRUSTEE 1.00 X 0 0 0 MICHELLE VAIL TRUSTEE 1.00 X 0 0 0 POLLY ERNST DIRECTOR OF FINANCE 40.00 X X 0 0 0 KEVEN KROEHLER DIRECTOR OF FACILITIES AND OPERATIONS 40.00 X X 0 0 0 HEATHER HARRISON HEAD OF SCHOOL 40.00 X 240910 0 22874 ERIC CHOI DIRECTOR OF NETWORK AND INFORMATION SYSTEMS 40.00 X 106593 0 0 JENE SHULER STRATTON MATH TEACHER 40.00 X 104466 0 0 TIM BAHADOOR BIBLE TEACHER 40.00 X 100844 0 0 JORDAN BROWN MIDDLE SCHOOL PRINCIPAL 40.00 X 100736 0 0 JOHN HELLRIEGEL BIBLE TEACHER 40.00 X 100627 0 0 KRISTIN KNECHT TEACHER 40.00 X 100276 0 0 854452 0 22874 7 0 1 0 CONTINENTAL BUILDING MAINTENANCE RJ INC 12991 LOS NIETOS RD SANTA FE SPRINGS CA 90670 JANITORIAL SERVICE 145502 1 312081 2018323 688457 3018861 TUITION AND FEES 611600 9872447 9872447 AFTER SCHOOL INCOME 611600 179689 179689 10052136 74067 74067 16799 -16799 -16799 -16799 233897 312081 233897 0 MISCELLANEOUS 611600 265489 265489 265489 13393754 10052136 0 322757 797570 797570 502444 502444 5881113 4742730 959027 179356 150681 125548 20370 4763 523312 431956 74970 16386 487540 365891 107769 13880 208087 208087 11459 11459 3461 3461 96844 96844 311434 303306 8128 531293 517428 13865 1247233 1214684 32549 COMPUTER EXPENSES 253195 246648 6547 STAFF DEVELOPMENT 234882 176275 51920 6687 CLASSROOM EXPENSES 230303 230303 STUDENT ACTIVITIES 198269 198269 243271 211283 7201 24787 11912391 9561891 2104641 245859 3084248 2820521 436086 984387 456653 2246578 106433 113530 672047 167833 27375532 6910239 20598716 20465293 1135621 1253025 0 158503 26489804 28209670 1103229 1324952 636589 660428 7333989 7042740 0 180928 9073807 9209048 X 16014695 17787980 1401302 1212642 17415997 19000622 26489804 28209670 1481363 103262 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1135621 128865 -11461 1253025 1284556 -136683 12252 1135621 1048840 303335 56122 11497 1284556 1112249 28844 -3045 78301 10907 1048840 1115442 -21700 29355 10848 1112249 1.00000 0 0 1353066 1353066 21210217 5070816 16139401 682246 488429 193817 4074757 1350994 2723763 55246 55246 20465293 OPERATING LEASE LIABILITIES 158503 FINANCE LEASE LIABILITIES 22425 180928 X 12699446 103262 -797570 -694308 13393754 0 13393754 11114821 0 11114821 797570 797570 11912391 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND CORRESPONDING STATE CODE AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS IDENTIFIED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO INCOME TAX. THE SCHOOL HAD NO UNRELATED BUSINESS INCOME IN 2023 OR 2022. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL ADOPTED THE PROVISIONS OF FASB ASC 740-10-25, INCOME TAXES (TOPIC 740). UNDER ASC 740-10-25, A SCHOOL MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE SCHOOL DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR ANY RELATED INTEREST OR PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED AS NET REVENUE -797,570. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED AS NET REVENUE 797,570. PART V, LINE 4 MARINERS' ENDOWMENT CONSISTS OF BOARD OF TRUSTEES RESTRICTED DONATIONS TO THE LEGACY CAMPAIGN, ESTABLISHED TO ENHANCE THE OVERALL FINANCIAL STRENGTH OF THE SCHOOL. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 MARINERS CHRISTIAN SCHOOL IS OPERATED ON A NON-DISCRIMINATORY BASIS, AND NO CHILD SHALL BE EXCLUDED FROM ADMISSION ON THE BASIS OF RACE, COLOR, OR NATIONAL ORIGIN. WE DO RESERVE THE RIGHT TO SCREEN APPLICANTS ON THE BASIS OF RELIGIOUS PREFERENCE. AT LEAST ONE PARENT OF EACH STUDENT MUST BE A PROFESSING AND ACTIVE BORN AGAIN CHRISTIAN. GALA 545978 312081 233897 84477 97383 8020 44017 545978 312081 233897 84477 97383 8020 44017 233897 0 1 SCHOLARSHIP/FINANCIAL AID 24 87747 DISCOUNT TO STAFF 49 506664 COVID AID 2 2321 PASTORAL DISCOUNT 52 143158 OTHER 13 57680 PART I, LINE 2 FAMILIES WHO WANT TO BE CONSIDERED FOR FINANCIAL AID/SCHOLARSHIPS MUST COMPLETE AN APPLICATION THROUGH BLACKBAUD FINANCIAL AID MANAGEMENT(OUR EXTERNAL TUITION ADMINISTRATOR). THEY COLLECT THE RELEVANT TAX AND OTHER FINANCIAL INFORMATION FROM THE FAMILY AND THEN PROVIDE A RECOMMENDATION TO OUR MANAGEMENT IF FAMILIES SHOULD BE CONSIDERED, AND IF SO, AN APPROXIMATE AMOUNT. ALL DECISIONS ARE MADE BY A BOARD APPOINTED FINANCIAL AID COMMITTEE IN ACCORDANCE WITH THE BOARD'S F.A. POLICY. ADJUSTMENTS ARE MADE TO THE FAMILIES TUITION ACCOUNT IN BLACKBAUD FINANCIAL AID MANAGEMENT BY THE ACCOUNTING STAFF AS DIRECTED BY THE COMMITTEE. WE PROVIDE SCHOLARSHIPS AND FINANCIAL AID TO FAMILIES IN NEED. NO MONEY IS PHYSICALLY GIVEN TO THE FAMILY RECEIVING THE GRANT. IT IS APPLIED INTERNALLY TO THEIR TUITION RECEIVABLE. 1 X X X X 0 0 0 0 0 0 0 0 0 HEATHER HARRISON HEAD OF SCHOOL 220910 0 20000 0 0 0 0 0 22874 0 263784 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM BASED ON THE INFORMATION PROVIDED BY MANAGEMENT. THE RETURN IS THEN PRESENTED TO THE FINANCE COMMITTEE, WHO THEN REPORTS TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY ALL BOARD MEMBERS AT THE SEPTEMBER BOARD MEETING. THE FILES ARE MAINTAINED BY THE SCHOOL'S ADMINISTRATIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION UTILIZED THE FOLLOWING TO ESTABLISH COMPENSATION FOR THE HEAD OF SCHOOL: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT AND APPROVAL BY THE BOARD. THEY ALSO CONSULTED WITH OTHER EDUCATIONAL AND RELIGIOUS INSTITUTIONS. COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE HOS WITH INPUT FROM THE OFFICERS OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.