Bryte Christian Academy

Nonprofit profile at a glance

EIN
474772325
IRS 990 coverage
2018–2019
Forms available
Form 990 2019
Location
Carmichael, CA, USA
Phone
9168327770
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$390,619
Expenses
$391,485
Assets
$59,700
Liabilities
$59,700

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • SERGIY PRONIN (CEO)

Highest reported compensation

  • SERGIY PRONIN (CEO): $37,100 total reported compensation
  • THOMAS FURZE (VICEPRINCIPAL): $37,100 total reported compensation
  • IVAN ZUEV (SECRETARY): $37,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education

Operating model

Revenue model
Membership-supported. 77% of the money available for current operations came from membership dues.
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: 98
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: $3,945.65 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 28.4%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 20.8% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 17.4% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 104.1% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 98% of spending went to programs
  • Governance: 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $388K in reported program spending
  • Leadership: top reported pay $37K · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2018 to 2019
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 8 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.