SOUTHERN CALIFORNIA SEMINARY INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1947

Legal Domicile

Principal Officer

GARY COOMBS

Phone

6194429841

Tax Period

2024-09-01 to 2025-08-31

SOUTHERN CALIFORNIA SEMINARY INC, founded in 1947, is a community nonprofit that reported $2.5M in total revenue in fiscal year 2024. Expenses of $2.8M exceeded revenue, resulting in a 14% operating deficit.

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.

Program Service Accomplishments

Program 1

Expenses: $1,980,207 Revenue: $1,805,667

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.

Program 2

Expenses: $182,573 Revenue: $663

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...

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $679,340

Program Service Revenue $1,809,776

Investment Income $1,514

Other Revenue $1,464

TOTAL REVENUE $2,492,094

Expense Breakdown

Grants Paid $253,749

Salaries & Benefits $1,673,691

Fundraising Expenses $67,623

Program Expenses $2,162,780

Other Expenses $906,709

TOTAL EXPENSES $2,834,149

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,492,094	$2,549,644	0.0%
Expenses	$2,834,149	$2,729,019	+0.0%
Net Income	$-342,055	$-179,375	+0.9%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$616,989

Total Directors

$559,300

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID JEREMIAH	CHANCELLOR	5.00	Director	$0	$183,366	$283,648
GARY COOMBS	PRESIDENT/VICE CHAIRMAN	25.00	Officer Director	$0	$133,806	$275,652
ARLAN BARBER	CHAIRMAN	5.00	Officer Director	$0	$0	$0
CHERYL MYERS	SECRETARY	5.00	Officer Director	$0	$0	$0
LEE BIGGERS	TRUSTEE REP	5.00	Director	$0	$0	$0
ALAN GIESECKE	BOARD MEMBER	5.00	Director	$0	$0	$0
CHERYL RAINS	BOARD MEMBER	5.00	Director	$0	$0	$0
DON CONLEY	BOARD MEMBER	5.00	Director	$0	$0	$0
RICHARD JOHNSON	BOARD MEMBER	5.00	Director	$0	$0	$0
JUNE CARTER	DEACONESS REP	5.00	Director	$0	$0	$0
ROLAND SLADE	BOARD MEMBER	5.00	Director	$0	$0	$0
GA WILLIAMS	BOARD MEMBER	5.00	Director	$0	$0	$0
LUKE SMILEY	BOARD MEMBER	5.00	Director	$0	$0	$0
MATT SMITH	BOARD MEMBER	5.00	Director	$0	$0	$0
JOE THUNDER	BOARD MEMBER	5.00	Director	$0	$0	$0
JOSH JAMES	CFO	10.00	Officer	$0	$102,084	$203,240
GINO PASQUARIELLO	PROVOST & CAO	40.00	Officer	$13,994	$124,103	$138,097

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,492,094	$2,834,149	$511,632	$-342,055
2024	$2,549,644	$2,729,019	$900,374	$-179,375
2023	$2,721,351	$2,620,698	$1,146,628	$100,653
2022	$2,288,653	$2,591,177	$806,881	$-302,524
2021	$2,538,749	$2,423,788	$1,109,424	$114,961
2020	$2,452,987	$2,443,238	$1,240,081	$9,749
2019	$2,644,585	$2,690,768	$947,954	$-46,183
2018	$2,784,293	$2,678,628	$1,000,880	$105,665