Central Valley Christian School Society

Nonprofit profile at a glance

EIN
770343646
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Visalia, CA, USA
Phone
5597349481
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$16,299,230
Expenses
$14,695,581
Assets
$39,322,436
Liabilities
$3,324,658

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • BILL LEMSTRA (President)
  • AARON OLIVER (Vice President)

Highest reported compensation

  • BLAKE A HIEMSTRA (MS PRINCIPAL): $140,512 total reported compensation
  • LINDA J DELEAN (HS PRINCIPAL): $115,608 total reported compensation
  • RENEE REED (SUPERINTENDENT): $72,468 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide education to the children of christian parents. The board and staff are committed to the mission statement of: cultivating responsible christian adults, valuing academic excellence, connecting biblical truth with everyday living, and shaping christ-like character.

What it reported doing in 2024

Approximately 1,230 children received instruction in preschool through 12th grades during 175 days of school

Operating model

Revenue model
Earned-program. 77% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 73
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 66th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.8%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 72.5% of revenue deployed · 80.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11.9M in reported program spending
  • Leadership: top reported pay $141K · 13 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 3 of 6 not reported.