Calvary Curriculum

Nonprofit profile at a glance

EIN
208097635
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2015
Location
Temecula, CA, USA
Phone
9518377011
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$276,410
Expenses
$234,503
Assets
$72,678
Liabilities
$221

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • LARRY E ENTERLINE (President)
  • MATTHEW J ENTERLINE (Vice President)

Highest reported compensation

  • LARRY E ENTERLINE (President): $28,589 total reported compensation
  • MATTHEW J ENTERLINE (Vice President): $25,112 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is to support and bless those who minister to children by making available to pastors and volunteer workers bible curriculum, teaching materials, bible study materials, and teacher training materials. The organization also sponsors teacher training conferences and seminars.

What it reported doing in 2025

The organization develops and distributes christian children's literature. The projects are funded by yearly subscriptions to the website organization and conference attendance. United states users, which are typically schools, and homeschools, pay a yearly fee of $99. Churches pay an annual fee of $299. Foreign users are allowed to use the website for free. The organization also receives donor contributions. Over the years new curriculum has been developed and teacher training conferences have been held in the united states. In 2025 the organization started selling a biblical coloring book named "the jesus coloring book".

Operating model

Revenue model
Earned-program. 67% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 86
  • Accountability: 0
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 8 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: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 22.9%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 27.6% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 94.3% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $221K in reported program spending
  • Leadership: top reported pay $29K · 5 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.