Barclay College

Nonprofit profile at a glance

EIN
480554341
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Haviland, KS, USA
Phone
6208625252
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Undergraduate College (4-year)
Affiliation
Christianity

Official website

Reported finances

Revenue
$9,466,625
Expenses
$9,581,968
Assets
$18,667,056
Liabilities
$3,919,069

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • ROYCE FRAZIER (PRESIDENT)

Highest reported compensation

  • ROYCE FRAZIER (PRESIDENT): $100,372 total reported compensation
  • LEE ANDERS (VP OF BUSINESS SERVICES): $98,688 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of barclay college is to prepare students in a bible-centered environment for effective christian life, service, and leadership.

What it reported doing in 2021

Student instruction: the overall objective for barclay college is to prepare students in a bible-centered environment for effective christian life, service, and leadership. To accomplish this objective, the college admits students, hires qualified instructors, and establishes a schedule of classes imparting material useful for those so trained. How well the training occurs is measured each semester by the evaluation of assignments and examinations, and through a college-wide assessment program that reviews all aspects of the college. Sample student work is collected in a student learning portfolio. Evaluations are made of each instructor and class. Overall objectives of the college are reviewed on a regular basis.classes are offered in two regular semesters running from august to december and from january to may. Distance education classes are offered through an online degree completion program, through an on-site degree completion program, and through home college (correspondence classes). The college employs full-time instructors, instructors who administer the college and teach, as well as adjunct instructors teaching part-time.the total headcount for the 2021-2022 school year is as follows: fall 2021-205; spring 2022-176.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 45% for direct work, and 55% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 75
  • Accountability: 86
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $59.06 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.2%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.95; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 82.4% of spending went to programs
  • Governance: 29 of 29 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7.9M in reported program spending
  • Leadership: top reported pay $100K · 31 people listed
  • Highest-paid contractors: 1 contractor listed · $163K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 11 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.