Southern California Seminary
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $2.5 million
- Spending
- $2.8 million
- Spent on programs
- 76%
- Reserves
- -0.8 months of spending
- Largest source of income
- fees for its services, 73%
- Employees
- 38
- Volunteers
- 13
- Highest pay
- $283,648, chancellor
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 34 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 73% of what it owns.
Living within its means
4 of 15Spending exceeded income by 14% of income.
Income trend
10 of 15Income fell 2% on the year before.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 10 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100.
Independent board
25 of 2513 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $2.0 million spent. 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.
- $182,573 spent. 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.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1949.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.