Columbus Classical Academy
Nonprofit profile at a glance
- EIN
- 882145735
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-N 2021
- Location
- Columbus, OH, USA
- Phone
- 6142455547
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
Reported finances
- Revenue
- $2,166,930
- Expenses
- $2,548,546
- Assets
- $7,780,996
- Liabilities
- $7,000,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- MICHAEL GROSS (PRESIDENT)
Highest reported compensation
- DANIEL GIBSON (HEAD OF SCHO): $150,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Columbus classical academy inculcates in our students, through a genuine and rigorous classical education in the liberal arts and sciences, the knowledge and virtue upon which independent, responsible, and joyful lives are built, in the firm belief that such lives are the foundation of a free and flourishing republic.
What it reported doing in 2024
In august 2023, columbus classical academy opened its doors to 61 students in grades k-8, providing a rigorous, liberal arts education using hillsdale colleges world class, k-12 curriculum. Nearly 300,000 in tuition assistance was given to families in need, while approximately 60% of the total operating budget went toward retaining ccas exceptional faculty and staff. Instruction in the elementary grades utilized the singapore math curriculum, explicit phonics, and classic childrens literature. Upper school students conducted over 90 science labs, read and discussed great literary works, and learned history, from the ancient to the modern era. More than 250 recitations of classic poetry and great speeches were performed by students over the course of the year. Every student received instruction in the fine arts, creating works of their own, as well as mimicking those of the masters like van gogh and matisse. Students also put on ccas inaugural christmas and spring concerts, singing and playing instruments like the ukelele and piano. The schools theater club performed alice in wonderland; every student competed in the greek games; upper school students received training in etiquette and the social graces at the winter wonder luncheon; and the entire student body visited the Ohio theater to see a ballet performance of the nutcracker. Ccas inaugural year concluded with a closing ceremony at which awards for virtue and academic excellencethe goals of a columbus classical educationwere given to deserving students, including the thomas jefferson award for scholarship, and the george Washington award for integrity.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.4%; rating input score 89
- Program expense ratio: 75.9%; rating input score 76
- Fundraising efficiency: $36.86 raised per $1 spent on fundraising; rating input score 73; 73rd 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: 3 of 8 controls in place; rating input score 38
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17.6%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 3.05; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.9; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 48; 48th percentile among comparable filings
Growth
- Program expense growth: 73.3% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: 3% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings
Details
- Where the money goes: 89.4% of revenue deployed · 75.9% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $150K · 9 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 8/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- Moderate — Sustainability: Officer compensation ratio scored 48/100.