Christ Our Savior Academy
Legal name: Christ Our Savior Academy Inc
Nonprofit profile at a glance
- EIN
- 813266658
- IRS 990 coverage
- 2019–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024, Form 990-EZ 2018
- Location
- Columbia, TN, USA
- Phone
- 931.486.0463
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
- Affiliation
- Christianity
Reported finances
- Revenue
- $216,348
- Expenses
- $250,341
- Assets
- $82,529
- Liabilities
- $10,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- John Fowler (President)
Highest reported compensation
- Juliana Kock (Director): $71,505 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Preschool that provides a nurturing, creative and safe environment where young children can develop a love for learning about their Savior. It is our mission to reach as many families as possible with quality education, loving care and the message of our Savior! Therefore, our preschool program is non-profit and supported in part by Christ Our Savior Lutheran Church. We would like all children to be able to attend, whatever the financial circumstance may be. Christ Our Savior Academy welcomes all children to enroll in our preschool program. COS Academy does not discriminate on the basis of race, religion, color, national and ethnic origin, or sex in the administration of any programs, policies, and practices. IMG_1290.heic IMG_1290.heic.
What it reported doing in 2024
The operation of a preschool Monday through Friday for ages 3 through 5.
Operating model
- Revenue model
- Earned-program. 98% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 74
- Sustainability: 17
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -15.7%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 0.33; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 28.6%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 5.3% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 17.5% per year; rating input score 100; 81st percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $250K in reported program spending
- Leadership: top reported pay $72K · 3 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 4 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 17/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.