Cornerstone Christian Ministries Inc

Nonprofit profile at a glance

EIN
474066474
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Post Falls, ID, USA
Phone
2087735200
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$835,161
Expenses
$927,571
Assets
$213,179
Liabilities
$107,432

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • KIMBERLY YOUNG (SECRETARY): $60,582 total reported compensation
  • JOHN O YOUNG JR (EXECUTIVE DI): $52,301 total reported compensation
  • MINDY CAMPBELL (TREASURER): $43,275 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cornerstone christian ministries, inc., is a nonprofit corporation organized and operated exclusively for charitable purposes, specifically to provide kindergarten through 8th grade christian education through an accredited program of faith-based curriculum, including all subjects necessary and supplementary to a proper elementary and secondary education, with preschool and daycare services complementing our private christian school.

What it reported doing in 2025

Providing a christian education to kindergarten through 8th grade age children, and providing christian based daycare and preschool services to younger children.

Operating model

Revenue model
Other-operating. 99% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: $1.17 raised per $1 spent on fundraising; rating input score 4; 4th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • 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: -11.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $885K in reported program spending
  • Leadership: top reported pay $61K · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.