Cornerstone Christian Academy
Nonprofit profile at a glance
- EIN
- 510450668
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Brockport, NY, United States
- Phone
- 585-637-4540
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $443,866
- Expenses
- $455,534
- Assets
- $331,883
- Liabilities
- $19,533
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- CHRISTOPHER JOHNSON (CHAIRMAN): $42,696 total reported compensation
- MICHAEL PROUD (TRUSTEE): $19,999 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide a foundational Christian education for children from pre-K4 through grade 12 (college-preparatory). We are proud to say that since our founding in 1983 in Brockport, NY, students who receive a Christian education from Cornerstone have been very successful. Our independent school provides a robust learning environment. 95% of our graduates go on to college while the other 5% join the military, a trade, or enter directly into the job market. Our student body population is moderately sized, but our standardized test scores place us in the top rankings nationwide. Students in classroom | Christian Academy in Brockport, NY | Cornerstone Christian Academy Here are some benefits of a CCA education:.
What it reported doing in 2024
Provide christian education to all students that attend our school.
Operating model
- Revenue model
- Earned-program. 82% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 90
- Accountability: 90
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.2%; rating input score 99
- Program expense ratio: 96.6%; rating input score 97
- Fundraising efficiency: Limited
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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.6%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 13.8%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 11.9% per year; rating input score 100; 71st percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 99.2% of revenue deployed · 96.6% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $440K in reported program spending
- Leadership: top reported pay $43K · 7 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 5 filed schedules
- Filing history: 12 filing years from 2011 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 33/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- High — Sustainability: Officer compensation ratio scored 25/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.