Churchill Academy Inc

Nonprofit profile at a glance

EIN
922609599
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Montgomery, AL, USA
Phone
3346258252
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions
Affiliation
Christianity

Reported finances

Revenue
$394,950
Expenses
$331,868
Assets
$169,998
Liabilities
$6,046

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JILL MASTIN (PRESIDENT)
  • MARCIE GREEN (VICE PRESIDENT)

People named in this filing

  • JILL MASTIN (PRESIDENT)
  • MARCIE GREEN (VICE PRESIDENT)
  • JOHN MASTIN (SECRETARY/TREASURER)

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

Churchill academy inc. Is a school formed to provide individualized academic programs for children in kindergarten through twelfth grade who learn differently. The special needs of the students include autism, language delays, learning disabilities, intellectual disabilities, attention deficit hyperactivity disorder and anxiety as well as other challenges to social, emotional, and academic learning. Certified teachers will be employed to teach the curriculum to each student based on each student's individual annual assessment. The instruction will be provided in a traditional classroom setting on a standard monday - friday, 8am-3pm school schedule. 100 percent of the time is dedicated to the education of the enrolled students. Annual tuition will be charged to fund the operational costs of the school. A portion of tuition may be received from state agency regulated scholarship funds for students who meet the eligibility criteria for such scholarship funds.

Operating model

Revenue model
Earned-program. 100% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 82.5% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 77.2% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 93.1% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $332K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.