Beaver County Christian School

Legal name: Beaver County Christian School Association

Nonprofit profile at a glance

EIN
221863461
IRS 990 coverage
2019–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Beaver Falls, PA, United States
Phone
(724) 843-3002
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,328,194
Expenses
$3,665,394
Assets
$7,697,605
Liabilities
$1,718,183

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Joel Mason (president)
  • Ben Rice (vice president)

People named in this filing

  • Bruce Backensto (board member)
  • Herb McCracken (board member)
  • Joel Mason (president)

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

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Beaver County Christian School is a community of Christian families who, in order to equip their children for service to Christ, are actively working together to develop, operate, and maintain a challenging, excellent educational program reflecting a Christian world and life view in an environment that stresses compassion and responsibility.

What it reported doing in 2024

Kindergarten, Elementary & Secondary Education (K-12) of an Average of 300 Students

Operating model

Revenue model
Other-operating. 73% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, 26% for grants, and 0% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 70
  • Accountability: 76
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 93.4%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 23.9%; rating input score 24; 13th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.3%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2.1; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 79.4% of revenue deployed · 93.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 24/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.