City School

Nonprofit profile at a glance

EIN
753077071
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Austin, TX, USA
Phone
5124167744
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$1,273,402
Expenses
$1,472,497
Assets
$1,501,884
Liabilities
$2,178,156

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

Leadership & pay

8 people listed

Highest reported compensation

  • KARON LAW (HEAD OF SCHO): $78,010 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Biblical education school

What it reported doing in 2024

City school has a biblical foundation, operated under ecclesiastical authority. The school provides custom-tailored education to a diverse student body.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.3%; rating input score 75
  • Program expense ratio: 65.1%; rating input score 65
  • Fundraising efficiency: $32.1 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 1.45; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 75.3% of revenue deployed · 65.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $958K in reported program spending
  • Leadership: top reported pay $78K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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.

  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.