Disciples Seminary Foundation Of Th Christian Chrchs Discpls Of Christ in Claremont, California (CA)

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Disciples Seminary Foundation Of Th Christian Chrchs Discpls Of Christ
Employer Identification Number (EIN)952216982
Name of OrganizationDisciples Seminary Foundation Of Th Christian Chrchs Discpls Of Christ
Address300 W Foothill Blvd, Claremont, CA 91711-2709
ActivitiesOther religious activities, Student housing activities, Scholarships (other)
SubsectionCharitable Organization
Ruling Date03/1965
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$12,893,197
Amount of Income$1,273,886
Form 990 Revenue Amount$875,036
National Taxonomy of Exempt Entities (NTEE)Religion-Related, Spiritual Development: Christian


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Amount of income in 2012: $1,273,886
This organization: 

 $1,273,886
Other organizations performing similar types of work: 

 $105,066

Assets in 2012: $12,893,197
This organization: 

 $12,893,197
Other organizations performing similar types of work: 

 $44,704

Expenses in 2007: $1,321,982
Disciples Seminary Foundation Of Th Christian Chrchs Discpls Of Christ: 

 $1,321,982
Other organizations performing similar types of work: 

 $346,662

Income to expenses ratio in 2007: 1.4
This organization: 

 1.4
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 71.5%
Disciples Seminary Foundation Of Th Christian Chrchs Discpls Of Christ: 

 71.5%
Other organizations performing similar types of work: 

 82.3%

Number of employees in 2007: 11
Disciples Seminary Foundation Of Th Christian Chrchs Discpls Of Christ: 

 11
Other organizations performing similar types of work: 

 10

Employees paid over $50,000 in 2007: 36.4%
Disciples Seminary Foundation Of Th Christian Chrchs Discpls Of Christ: 

 36.4%
Other organizations performing similar types of work: 

 3.0%

Grants share in income in 2007: 19.1%
This organization: 

 19.1%
Other organizations performing similar types of work: 

 88.1%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$1,827,588$1,507,717$611,175$1,664,355$1,377,600$1,580,705$1,680,790$1,813,820
Contributions, gifts, grants, and similar amounts received$1,519,205$1,570,079$271,207$621,108$467,716$536,715$235,267$346,511
Contributions to donor advised funds$0$0
Direct public support$1,519,205$1,570,079$271,207$621,108$467,716$536,715$235,267$346,511
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$117,157$127,202$140,305$112,830$111,859$115,273$125,897$176,218
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$24,142$194,337$0$0$0$0$0$0
Dividends and interest from securities$0$0$164,773$192,561$243,567$285,480$557,325$336,084
Net rental income or (loss)$82,897$92,116$100,153$109,747$121,429$127,327$128,973$141,530
Gross rents$82,897$92,116$100,153$109,747$121,429$127,327$128,973$141,530
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$51,217$-519,481$-76,766$564,700$404,483$467,293$576,155$776,516
Gross amount from sales of assets other than inventory$3,913,820$2,352,872$1,279,457$1,208,628$3,197,453$3,042,086$2,934,106$5,251,739
Less: cost or other basis and sales expenses$3,862,603$2,872,353$1,356,223$643,928$2,792,970$2,574,793$2,357,951$4,475,223
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$32,970$43,464$11,503$63,409$28,546$48,617$57,173$36,961
Total expenses$1,002,247$1,026,849$898,133$894,804$947,750$1,013,770$1,161,817$1,321,982
Program services$682,057$759,993$653,394$640,397$690,758$682,471$798,864$944,756
Management and general$320,190$266,856$244,739$254,407$256,992$321,174$335,953$319,083
Fundraising$0$0$0$0$0$10,125$27,000$58,143
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$12,250,056$12,022,659$11,780,387$13,421,352$13,866,668$14,889,374$16,391,979$14,159,190
Excess or (deficit) for the year$825,341$480,868$-286,958$769,551$429,850$566,935$518,973$491,838
Net assets or fund balances at beginning of year$12,526,031$12,250,056$12,022,659$11,780,387$13,421,352$13,866,668$14,889,374$16,391,979
Other changes in net assets or fund balances$-1,101,316$-708,265$44,686$871,414$15,466$455,771$983,632$-2,724,627
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,321,982$944,756$319,083$58,143
Grants paid from donor advised funds$0
Other grants and allocations$185,985
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$84,132$63,099$21,033$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$392,495$297,582$59,903$35,010
Pension plan contributions not included above$44,846$35,422$9,424$0
Employee benefits not included above$63,276$38,056$25,220$0
Payroll taxes$33,073$21,832$11,241$0
Professional fundraising fees$23,133$0$0$23,133
Accounting fees$26,681$2,668$24,013$0
Legal fees$150$150$0$0
Supplies$28,061$16,440$11,621$0
Telephone$6,533$3,487$3,046$0
Postage and shipping$7,489$4,460$3,029$0
Occupancy$76,647$26,168$50,479$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$28,754$9,472$19,282$0
Travel$21,525$12,915$8,610$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$63,654$45,546$18,108$0
Other expenses not covered above$235,548$181,474$54,074$0
Balance Sheets
20002001200220032004200520062007
Total assets$12,267,440$12,037,645$11,794,773$13,434,428$13,881,263$14,995,180$16,504,975$14,256,676
Cash - non-interest-bearing$0$0$94,984$79,167$82,876$101,905$89,827$80,539
Savings and temporary cash investments$85,859$94,915$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$1,000$2,945$1,876$0$2,850$3,554$8,850$2,049
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$11,809,953$9,166,434
Investments - other securities$8,228,158$8,070,191$8,035,235$9,151,979$9,847,751$10,702,388$500,000$500,000
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$650,192$637,130$511,350$1,115,911$901,928$1,207,666$1,183,040$1,655,346
Land, buildings, and equipment less accumulated depreciation$3,293,233$3,221,986$3,151,328$3,087,371$3,045,858$2,979,667$2,913,305$2,852,308
Other assets, including program-related investments$8,998$10,478$0$0$0$0$0$0
Total liabilities$17,384$14,986$14,386$13,076$14,595$105,806$112,996$97,486
Accounts payable and accrued expenses$2,200$1,350$1,350$1,350$1,350$0$189$163
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$15,184$13,636$13,036$11,726$13,245$0$9,644$8,320
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$1,350$1,165
Other liabilities$0$0$0$0$0$105,806$101,813$87,838
Total liabilities and net assets/fund balances$12,267,440$12,037,645$11,794,773$13,434,428$13,881,263$14,995,180$16,504,975$14,256,676
Total net assets or fund balances$12,250,056$12,022,659$11,780,387$13,421,352$13,866,668$14,889,374$16,391,979$14,159,190
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$1,827,588$1,507,717$611,175$1,664,355$1,377,600$1,580,705$1,680,790$1,813,820
Total revenue, gains, and other support per audited financial statements$2,808,247$799,452$655,861$2,535,769$1,393,066$1,907,788$2,664,422$-916,849
Other expenses$980,659$-708,265$44,686$871,414$15,466$327,083$983,632$-2,738,278
Net unrealized gains on investments$0$-708,265$44,686$871,414$15,466$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$980,659$0$0$0$0$327,083$983,632$-2,738,278
Other revenue$0$0$0$0$0$0$0$-7,609
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$-7,609
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$1,002,247$1,026,849$898,133$894,804$947,750$1,013,770$1,161,817$1,321,982
Total expenses and losses per audited financial statements$3,084,222$1,026,849$898,133$894,804$947,750$1,013,770$1,161,817$1,321,982
Other revenue$2,081,975$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$516,404$0$0$0$0$0$0$0
Other$1,565,571$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
55$73,800$10,332$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings24
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200611
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$1,254,130$213,179
Program service revenue
Program service revenue 1000000$000$0$172,898
Program service revenue 2000000$000$0$3,320
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$336,084$0
Net rental income or (loss) from real estate
debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$141,530$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$776,516$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$36,961
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$66,300$16,482$0
$61,800$8,652$0
$58,020$13,163$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isNot controlled by disqualified persons/supports non private foundation
Type of supporting organizationType I
Information about the supported organizations
Employer identification number (EIN)Name of organizationType of organizationIs the supported organization listed in the supporting organization's governing documents?Amount of support
941156302San Francisco Theological SeminaryNo$0
951904355Southern California School Of TheologyNo$0
941186179Pacific School Of ReligionNo$2,025
Total$2,025
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$1,208,981
Contributions, Gifts, Grants and Other Similar Amounts$651,304
Program Service Revenue$30,998
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$129,702
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$117,410
Gross rents (Real / Personal)$117,410 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$117,410 / $0
Net gain from sales of assets other than inventory$265,592
Gross amount from sales of assets other than inventory (Securities / Other)$3,270,775 / $0
Less: cost or other basis and sales expenses (Securities / Other)$3,005,183 / $0
Gain or (loss) (Securities / Other)$265,592 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$13,975
Statement of Functional Expenses (for 2011)
Total functional expenses$1,050,459
Compensation of current officers, directors, trustees, and key employees$135,946
Other salaries and wages$288,730
Payroll taxes$10,336
Professional fundraising services$0
Other$615,447
Balance Sheet (for 2011)
Total assets$13,591,218
Total liabilities$57,330
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$57,330
Total net assets or fund balances$13,533,888
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2)
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14Logos A Bible Teaching MinistryLos Angeles, CA 90049CA$557,103
15Ann Ree Colton Foundation Of Ni Science Inc336 W Colorado St, Glendale, CA 91204-1603CA1957-08$367,493
16Love In Action International Ministries14851 Jeffrey Rd Spc 152, Irvine, CA 92618-8152CA1998-10$355,250
17Jesus Alternative Ministries Productions Inc, Jam Productions8415 S Hoover St, Los Angeles, CA 90044-4911CA1997-06$348,756
18Iglesia De Dios, Church Of God2181 Malcolm St, Simi Valley, CA 93065-3515CA1972-10$306,478
19Asian Partners Inc5415 N West Ave, Fresno, CA 93711-2943CA1994-05$256,976
20Villages Community Chapel2500 Villages Pkwy, San Jose, CA 95135CA1971-07$218,031
Number of organizations performing similar types of work
Alaska2
Alabama32
Arkansas11
Arizona19
California178
Colorado23
Connecticut15
District of Columbia4
Delaware9
Florida131
Georgia81
Hawaii2
Iowa11
Idaho6
Illinois71
Indiana34
Kansas10
Kentucky25
Louisiana19
Massachusetts14
Maryland44
Maine7
Michigan35
Minnesota20
Missouri35
Mississippi10
Montana4
North Carolina69
North Dakota3
Nebraska8
New Hampshire2
New Jersey33
New Mexico9
Nevada10
New York52
Ohio37
Oklahoma37
Oregon19
Pennsylvania34
Rhode Island3
South Carolina26
South Dakota3
Tennessee41
Texas166
Utah1
Virginia36
Vermont4
Washington14
Wisconsin23
West Virginia6
Wyoming2
International1
Total1,491

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