Bentonville Christian Academy

Nonprofit profile at a glance

EIN
273065324
IRS 990 coverage
2012–2023
Forms available
Form 990 2023
Location
Bentonville, AR, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations
Affiliation
Christianity

Reported finances

Revenue
$1,284,902
Expenses
$1,148,012
Assets
$1,014,743
Liabilities
$160,731

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SEAN EVANS (PRESIDENT)

Highest reported compensation

  • AMBER MOORE (PREVIOUS HEAD OF SCHOOLS): $60,873 total reported compensation
  • BRENDA L MYERS (INTERIM HEAD OF SCHOOLS): $19,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Privately funded christian school education, pre-kindergarten through middle school with plans for high school.

What it reported doing in 2023

Privately-funded christian education for approximately 140 students inpre-kindergarten through middle school (added high school in fall 2024).

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 100
  • Accountability: 57
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • Program expense ratio: 82.8%; rating input score 83
  • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 17th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 23.4% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 71.2% of revenue deployed · 82.8% of spending went to programs
  • Governance: 4 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $950K in reported program spending
  • Leadership: top reported pay $61K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2023
  • 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.
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.