Billings Christian School
Legal name: Billings Christian Schools Inc
Nonprofit profile at a glance
- EIN
- 364577367
- IRS 990 coverage
- 2016–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Billings, MT, United States
- Phone
- 406-656-9484
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,727,728
- Expenses
- $3,663,216
- Assets
- $1,451,656
- Liabilities
- $650,315
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- DAN MAKOWSKI (HEAD OF SCHOOL): $103,855 total reported compensation
- DIANN FLOTH (CHIEF FINANCIAL OFFICER): $77,608 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
BCS exists to provide a Christ-centered education that develops critical thinking, clear communication, and faithful living. _BCS exists to provide a Christ-centered education that develops critical thinking, clear communication,__and faithful living._ Our Vision. In **2016** , additional facilities were needed to provide academic and extracurricular programs to continue the BCS quality educational experience for all students. BCS donors and foundation supporters supplied the funding needed to build a gymnasium, locker rooms, and two music rooms. The music rooms facilitated the growth of our band, orchestra, and choir programs. In the current school year, 73% of our 5th-12th grade students participate in at least one of our music programs. Third Expansion.
What it reported doing in 2024
Before and after school care: the operating of a child care program for kids with parents that work and need child care before and/or after school.
Operating model
- Revenue model
- Earned-program. 82% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.5%; rating input score 81
- Program expense ratio: 83%; 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.7%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0.45; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 5%; rating input score 54; 54th percentile among comparable filings
Growth
- Program expense growth: 11.6% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 12.5% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 16.2% per year; rating input score 100; 77th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 81.5% of revenue deployed · 83% of spending went to programs
- Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $3M in reported program spending
- Leadership: top reported pay $104K · 8 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 40/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Review — Sustainability: Officer compensation ratio scored 54/100.