Charlotte Christian College & Theological Seminary
Nonprofit profile at a glance
- EIN
- 561995933
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Charlotte, NC, US
- Phone
- 704-334-6882
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Christianity
Reported finances
- Revenue
- $424,411
- Expenses
- $1,082,352
- Assets
- $1,236,807
- Liabilities
- $628,634
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Christopher Harris (President)
People named in this filing
- Christopher Harris (President)
- Virginia Wallace (Director)
- Justin Barnes (Chairman)
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 prepare Christ-centered leaders academically, professionally and spiritually, in order that they may be equipped to address creatively and effectively the needs and challenges of urban communities and society at large.
What it reported doing in 2024
To educate, train, and develop ministers, evangelists, missionaries, and other people who are going to enter the Christian ministry. Educate ministers and missionaries to serve the Lord.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 93
- Accountability: 94
- Sustainability: 23
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 66.9%; rating input score 67
- Fundraising efficiency: $1.3 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -155%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 1.14; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.51; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: -0.6% per year; rating input score 0; 21st percentile among comparable filings
- Asset growth: -5.2% per year; rating input score 0; 10th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site
- Where the money goes: 100% of revenue deployed · 66.9% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $724K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes grants
- Filing history: 15 filing years from 2009 to 2024
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 7/100.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.