Columbia County Christian School

Nonprofit profile at a glance

EIN
510511301
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
St Helens, OR, USA
Phone
5033669209
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,381,569
Expenses
$1,125,742
Assets
$1,646,685
Liabilities
$17,251

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JULI TUSSING (President)
  • MISTY PLANK (Vice President)

People named in this filing

  • GINA LARSON (Secretary)
  • JULI TUSSING (President)
  • MISTY PLANK (Vice President)

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

The mission of CCCS is to glorify God by equipping future leaders with Academic Excellence, a Biblical Worldview & Christ-like Character.

What it reported doing in 2024

During our fiscal year, fundraising efforts were concentrated on enhancing our students classroom curriculum, equipment, scholarship fund and building fund in order to secure a more permanent location.

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating 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

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

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.4%; rating input score 56
  • Program expense ratio: 69.2%; rating input score 69
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.5%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.46; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 56.4% of revenue deployed · 69.2% of spending went to programs
  • Governance: 0 of 100 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $779K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.