Christian Academy School System

Legal name: Christian Academy of Louisville Foundation Inc

Nonprofit profile at a glance

EIN
611323813
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Louisville, KY, USA
Phone
(502) 244-3225
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Named Trusts N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,501,948
Expenses
$1,549,389
Assets
$2,939,216
Liabilities
$17,420

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

Leadership & pay

8 people listed

Highest reported compensation

  • DARIN LONG (SECRETARY/SUPERINTENDENT): $173,786 total reported compensation
  • JEFF MALLORY (TREASURER): $153,129 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 develop students with a heart for God who grow as Jesus did in wisdom, stature and in favor with God and men. This Strategic Plan supports the long-term vision for Christian Academy School System. This vision is defined by God as we see Him move every day, in often surprising ways, but always in His perfect timing. His hand has been over this school system since its inception in 1976 and we are thankful for the many blessings God continues to bestow upon us. The Strategic Plan provides the vehicle and accountability to accomplish what we believe the Lord has called us to do, remaining focused on His plan – not ours – as we serve children and families. Should you have questions regarding the Strategic Plan, or the Mission and Vision of the school, please contact Mr. Darin Long, Superintendent.

What it reported doing in 2024

The foundation supports the christian academy of louisville, inc. School system by soliciting contributions and raising funds for various projects and capital expenditures at the discretion of the board of directors.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 71
  • Accountability: 80
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $18.83 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.2%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.9; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 39th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 95.4% of revenue deployed · 92.3% of spending went to programs
  • Governance: 6 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $174K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.