Acorn Christian Montessori School
Nonprofit profile at a glance
- EIN
- 860986100
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Prescott Valley, AZ, USA
- Phone
- 9287725778
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $694,402
- Expenses
- $825,892
- Assets
- $280,966
- Liabilities
- $5,582
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- KRYSTAL CHITTENDEN (PRESIDENT/TR)
Highest reported compensation
- CYNTHIA JOHNSON (VICE PRESIDE): $109,621 total reported compensation
- KEITH JOHNSON (MEMBER): $51,012 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our purpose is to raise children up in the light of the lord, dedicating their precious spirit to his holy work. Curriculum is enhanced with christian songs and lessons based on the time line of creation. Acorn christian montessori is a non-denominational program. We encourage all children and their families to enjoy each day the lord has made. Acorn christian montessori's environment contains specially designed tactile materials along with new, state-of-the-art saxon and mcgraw hill textbooks. We also have custom-made computers utilizing online/secured internet for learning and skill development. Our goal is to cultivate interest, concentration, motivation and self-discipline through academic interest.
What it reported doing in 2024
The school provides a christian montessori program for children ages 2-5 years. The children participate in the serving Arizona project where the children perform different community service projects within our community including baked goods for local fire departments and singing at the grayson house, an assisted living center. The school also provides partial scholarships to families and children in need and sponsors a child from world vision.
Operating model
- Revenue model
- Earned-program. 62% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 93
- Accountability: 45
- Sustainability: 22
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 88.3%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 98.2%; rating input score 98; 46th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 12th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -18.9%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.34; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
- Officer compensation ratio: 7%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 7.7% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 18.4% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
- Governance: 3 of 5 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $729K in reported program spending
- Leadership: top reported pay $110K · 5 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 10/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.