Christian Heritage Foundation of Steamboat Springs

Nonprofit profile at a glance

EIN
204353124
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Steamboat Springs, CO, USA
Phone
9708701822
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$578,250
Expenses
$287,044
Assets
$3,293,910
Liabilities
$8,616

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • TYRONE R LOCKHART (DIRECTOR/PRESIDENT)

Highest reported compensation

  • RONALD W SMITH (DIRECTOR): $121,386 total reported compensation
  • TERRILL A PARKER (DIRECTOR/TREASURER): $6,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support christian education programs

What it reported doing in 2025

Held and managed real estate for christian schools that follow a christian philosophy of education in support of national christian charitable foundation, inc.'s exempt purposes.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 93
  • Accountability: 50
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.9%; rating input score 48
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 13th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 50.4%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 11.48; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 13.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 47.9% of revenue deployed · 96% of spending went to programs
  • Governance: 1 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $275K in reported program spending
  • Leadership: top reported pay $121K · 3 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.