Centennial Christian Academy
Nonprofit profile at a glance
- EIN
- 202112999
- IRS 990 coverage
- 2010–2014
- Forms available
- Form 990 2014
- Location
- Centennial, CO, USA
- Phone
- 3036807402
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $198,518
- Expenses
- $197,025
- Assets
- $9,532
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- Brent Johnson (Administrator)
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 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The school has achieved the highest level of education for its enrolled students In 2011. The total enrollement was down from 45 to 42 students ranging from kindergaten to 8th grade. The decrease in enrollement was due to economy turn down affecting parents and families abilities to pay tuition.
What it reported doing in 2014
The School is still pursuing its learning objectives. The school has now about 27 students ranging from Kindergarten to 5th grade. The decrease in number is due to the tough economical situation as reported previously.
Operating model
- Revenue model
- Earned-program. 89% 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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 90
- Accountability: 50
- Sustainability: 40
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.9%; rating input score 81
- Program expense ratio: 81.5%; rating input score 82
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 25%; rating input score 25; 13th percentile among comparable filings
- Governance controls: 6 of 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.8%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: -20% per year; rating input score 0; 16th percentile among comparable filings
- Revenue growth: -6.6% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: -1.6% per year; rating input score 0; 33rd percentile among comparable filings
Details
- Where the money goes: 80.9% of revenue deployed · 81.5% of spending went to programs
- Governance: 1 of 4 board members independent · 6 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $161K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 4 filed schedules
- Filing history: 5 filing years from 2010 to 2014
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 25/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.