Acts Full Gospel Christian Academy

Nonprofit profile at a glance

EIN
943073454
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
Oakland, CA, USA
Phone
5105684317
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$628,093
Expenses
$749,150
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT L JACKSON (PRESIDENT)

Highest reported compensation

  • JOANNA BLAMA (DIRECTOR & PRESCHOOL DIREC): $51,812 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide excellence for preschool through 8th grade by using the bible as a direct connection to success.

What it reported doing in 2018

Acts christian academy (aca)is a christian private school, located in the heart of east oakland urban area. The cry for education in this flatland area was significant and heard, so aca was established. Aca, offers a top notch education to 164 preschool-8th grade students. Aca teaches from the abeka christian curriculum. This curriculum is accredited with the state of California, allowing the students to transfer into any school of choice. Tuition rates are far below themarket rate, to encourage affordable education. In 2013 aca introduced etiquette training for the 8th grade class. The 8th grade class also traveled to southern California for the 12th annual college tour. The college tour promotes higher learning and gives college vision to the students. Aca has added sign language to enhance knowledge of the deaf community and to develop non verbal communicating skills. In the 2015-16 school year, farming was introduced to aca and the jr farmers club was established. The jr farmers secured an area of land on the 9 acre property to plant and harvest fresh vegetables as a life survival skill. The staff of educators are committed to working long hours and upholding the aca vision to provide a fundamental basic foundation with genuine christian values.the school was permanently closed as of june 2018.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 85
  • Accountability: 88
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 6.9%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -4.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $719K in reported program spending
  • Leadership: top reported pay $52K · 8 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2011 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.