Clinch Mountain Christian School
Nonprofit profile at a glance
- EIN
- 922883555
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Lebanon, VA, USA
- Phone
- 2763449409
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
Reported finances
- Revenue
- $266,117
- Expenses
- $237,210
- Assets
- $72,903
- Liabilities
- $364
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- JONATHAN COTTRILL (President)
Highest reported compensation
- EMILY FARMER Head of School (Secretary): $18,333 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
CMCS is determined to offer a Christ-centered, academically excellent education that prepares students for the next step in their educational journey and trains them to be active and engaged participants in their communities.CMCS is passionate about shepherding and discipling children to know and love God, serve His Church, and love their neighbors well.CMCS is dedicated to cultivating a safe and spiritually nurturing environment where students thrive and a love of learning abounds. CMCS will retain credentialed and spiritually healthy faculty and staff to ensure excellent academic, athletic, fine arts, and spiritual formation programs for our students.CMCS will practice good stewardship of the resources and funding God entrusts to us through fiscal prudence, a culture of philanthropic support for the school, and an ethic of service and giving back to our community.
What it reported doing in 2024
We operated in 2024 with core Academic Instruction (Preschool to 11th Grade) offering daily instruction in academic subjects with a Christ-centered approach.We have full-time and part-time faculty who provide rigorous, biblically integrated education to develop students academically and spiritually.We took field trips, had outdoor classes, hands-on projects, and local professional engagement. This was provided on school grounds and various off-site locations. We had weekly chapel and biblical worldview integration in all subjects to foster spiritual growth and biblical literacy, central to our religious mission.We also had family events, service projects, and community activities.We had a community visoning dinner as a fundraising activity where donations were received. Our administrative functions included faculty support, compliance, finance, and planning.
Operating model
- Revenue model
- Earned-program. 77% 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: 91
- Transparency & Controls: 90
- Accountability: 57
- Sustainability: 43
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.7%; rating input score 89
- Program expense ratio: 99.5%; rating input score 100
- Fundraising efficiency: $55.02 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings
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: 80%; rating input score 80; 21st percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.9%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 7.7%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 74.8% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 50.2% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 88.7% of revenue deployed · 99.5% of spending went to programs
- Governance: 4 of 5 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $236K in reported program spending
- Leadership: top reported pay $18K · 5 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 5 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: 5 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.