Beacon Classical Academy Inc

Nonprofit profile at a glance

EIN
465481124
IRS 990-EZ coverage
2017–2017
Forms available
Form 990 2016, Form 990-EZ 2017
Location
National City, CA, USA
Phone
6199319722
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Reported finances

Revenue
$131,073
Expenses
$318,553
Assets
$311,726
Liabilities
$433,707

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MARK LIUAG (PRESIDENT)
  • ALMA VAN NICE EDD (EXECUTIVE DIRECTOR/PRINCIPAL)

People named in this filing

  • MARK LIUAG (PRESIDENT)
  • JAMES BLASKO (SECRETARY)
  • KAREN MCMANUS (MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate a ca public charter school.

What it reported doing in 2017

Offer education to students in grades k-8. Serve as a beacon of virture, truth, and beauty enlightening young hearts an dminds to benefit society at large.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.4%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -143%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 1.39; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 35.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -65.1% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -29.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $272K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.