Christian Academy of Louisville Inc
Nonprofit profile at a glance
- EIN
- 610907309
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Louisville, KY, USA
- Phone
- 5022443225
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $30,020,523
- Expenses
- $28,928,429
- Assets
- $33,521,229
- Liabilities
- $7,612,013
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Highest reported compensation
- DARIN LONG (SUPERINTENDENT): $173,786 total reported compensation
- JEFF MALLORY (HEAD OF OPERATIONS AND FINANCE): $153,129 total reported compensation
- LINDA RAFLA (HEAD OF ACADEMICS): $123,892 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of christian academy school system is to develop students with a heart for god who grow as jesus did in wisdom, stature, and in favor with god and men.
What it reported doing in 2024
Christian academy of louisville, inc. Is a nonprofit religious/educational organization as described in section 501(c)(3) of the internal revenue service code. The school holds a distinctive place among educational institutions in the kentuckiana area by providing a high quality, christian education for grades preschool through high school. The school seeks to provide a traditional education in a christ-centered environment, or "education with a higher purpose". In 2024-25 the school operated one campus in Kentucky with 1,881 students in grades preschool through 12th grade.
Operating model
- Revenue model
- Other-operating. 95% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 90% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.6%; rating input score 75
- Program expense ratio: 77.3%; rating input score 77
- Fundraising efficiency: $2.1 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.6%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 1.16; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 55; 55th percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: 1.7% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: 3% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 0.8% per year; rating input score 100; 13th percentile among comparable filings
Details
- Where the money goes: 74.6% of revenue deployed · 77.3% of spending went to programs
- Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $22.4M in reported program spending
- Leadership: top reported pay $174K · 18 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $5.9M reported
- Consistency: 38 of 38 current checks pass
- Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 2 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 7/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- Review — Sustainability: Liabilities to assets ratio scored 55/100.