Capstone Christian Academy
Nonprofit profile at a glance
- EIN
- 200166381
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Las Vegas, NV, US
- Phone
- (702) 463-9350
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,400,354
- Expenses
- $2,437,572
- Assets
- $46,295,796
- Liabilities
- $1,683,452
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Lloyd Joseph Sunderman (President)
People named in this filing
- Lloyd Joseph Sunderman (President)
- Chuck Ley (Treasurer)
- Tricia Wilbourne (Secretary)
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
To provide a Christ-centered education that develops the whole child—mind, heart, and spirit—preparing students to lead with faith, character, and academic excellence.
What it reported doing in 2024
Private Religous Education
Operating model
- Revenue model
- Earned-program. 60% 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
STRONG - 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 61
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.8%; rating input score 91
- Program expense ratio: 89.4%; rating input score 89
- Fundraising efficiency: $8.08 raised per $1 spent on fundraising; rating input score 31; 31st 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: 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: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.6%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 18.99; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 31.5% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 25.6% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: -0.8% per year; rating input score 0; 10th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 90.8% of revenue deployed · 89.4% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $2.2M in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 8 filed schedules · includes major donors
- Filing history: 11 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
- High — Sustainability: Operating margin scored 28/100.
- High — Growth: Asset growth scored 0/100.