Compass College of Cinematic Arts

Nonprofit profile at a glance

EIN
383336473
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Grand Rapids, MI, USA
Phone
6169881000
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Film, Video

Official website

Reported finances

Revenue
$47,524
Expenses
$164,687
Assets
$1,968,614
Liabilities
$57,657

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

Leadership & pay

4 people listed

People named in this filing

  • RICK ELDRIDGE (DIRECTOR)
  • DAVID AUSTIN (DIRECTOR)
  • BILL MCKENDRY (SECRETARY)

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

Compass college of cinemaric arts (ccca) is a premier, faith-based film college set in a unique, conservatory-like environment. Ccca is a 501c)3 non-profit organization and is accredited by the accrediting commission of career schools and colleges (accsc). Degrees authorized to be conferred are as follows: bachelor of fine arts in cinematic and media arts. Bachelor degree programs must consist of at least 120 semester credit hours or equivalent of collegiate level study.

What it reported doing in 2024

Teaching program: teach post high school students major aspects of filmmaking and mentor them in the christian principles of the bible. Students enrolled in the program will acquire the knowledge and abilities necessary to work in the film industry. They will feel comfortable and prepared to initiate their own projects or work for a company. Students will cultivate the critical thinking skills necessary to intelligently evaluate projects. The school offers 1 program which is the equivalent of 4 academic years. Recruit students who may be looking for a film school following their graduation from high school.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - 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: 86
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 35
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 61.6%; rating input score 62
  • Fundraising efficiency: $147.89 raised per $1 spent on fundraising; rating input score 92; 92nd 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -246.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 11.95; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: -9.6% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 61.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.