Cornerstone Christian Schools
Nonprofit profile at a glance
- EIN
- 472298836
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Bellevue, NE, USA
- Phone
- 4022921030
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,528,997
- Expenses
- $3,464,317
- Assets
- $735,580
- Liabilities
- $555,573
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- BRYAN BARTELS (PRESIDENT)
- TONY BOEX (VICE PRESIDENT)
Highest reported compensation
- TERI LYNN SCHRAG (SUPERINTENDENT): $52,083 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Cornerstone christian school educates children to become learners-equipped with godly character and biblical truth.
What it reported doing in 2024
Cornerstone christian schools inc. Ccs is an approved school through the Nebraska department of education. All teachers hold a state of Nebraska teaching certificate and have a strong commitment to the lord jesus christ and his children. Ccs is operating as an approved school by complying with the provisions and participating in the annual compliance verification of nebraskas rule 14: regulations and procedures for the legal operation of approved nonpublic school. This set of requirements establishes minimum standards for the operation of nonpublic schools and supports the missions and goals of nonpublic education in Nebraska while enduring a level of quality and equality of educational opportunity. This activity is conducted by certified administrators and teachers for the state of Nebraska and supported by qualified staff. Ccs is a discipleship school committed to the academic spiritual and social growth of each student. Our students receive an excellent education in all academic subjects along with instruction in vocal and instrumental music art technology and physical education. Emphasis is placed on developing a relationship with the lord jesus christ and a biblical world view. Students receive daily bible instruction attend weekly chapel services and participate in service projects for the community. During the current school year ccs provided elementary education grades kindergarten through 5th middle school education grades 6th through 8th and high school education grades 9th through 12th all at one campus. Daily bible classes are integrated into the academic curriculum and a weekly worship service is held that features relevant and practical biblical teaching that students will find engaging and life-changing. Ccs offers a before-school program and an after-school program cougar care to working families to provide an extended school day. This activity further provides ccs additional time before and after school to guide and offer academic help for the students that choose to participate.
Operating model
- Revenue model
- Other-operating. 83% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 95% 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: 77
- Transparency & Controls: 86
- Accountability: 84
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.2%; rating input score 86
- Program expense ratio: 87.8%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 85.6%; rating input score 86; 23rd percentile among comparable filings
- 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 1.8%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0.21; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.76; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 1.5%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: 8.7% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 8.1% per year; rating input score 100; 60th percentile among comparable filings
- Asset growth: 14.2% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 86.2% of revenue deployed · 87.8% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $3M in reported program spending
- Leadership: top reported pay $52K · 6 people listed
- Consistency: 43 of 44 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors and grants
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 3 filed related-organization links
- 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 7 not reported.
- Moderate — Sustainability: Operating margin scored 41/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.