Cornerstone Christian School
Legal name: Cornerstone Family Ministries Cornerstone Christian School
Nonprofit profile at a glance
- EIN
- 680285264
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Sacramento, CA, USA
- Phone
- 9163346236
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,589,970
- Expenses
- $1,554,812
- Assets
- $656,742
- Liabilities
- $210,222
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- RAY GREENHOUSE (CHAIRMAN)
- DAN SONKE (SECRETARY)
- JOSH KELLER (BOARD MEMBER)
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
Our Mission To work with like-minded Christian parents to educate our children with love and mercy in a godly environment that emphasizes a rigorously biblical curriculum, Christian character training, and college preparatory academics. Our Vision. Board Member Ray and his family have been a part of Cornerstone Christian School (CCS) since 1997, and he joined the CCS Executive Board in 2005. He holds a Bachelor’s degree in Business Administration from California State University, Fresno, and is presently the Director over the Information Technology Customer Services and Support organization for the California State Teachers’ Retirement System. He enjoys reading and sports but is mostly interested in fostering Christian leadership among Christian men, young and old. Ray and his wife Susie have four children and reside in Rocklin.
What it reported doing in 2024
To prepare young people to be christian leaders who will proclaim and apply god's word to all the areas of life: government, education, business, science, and the arts.
Operating model
- Revenue model
- Earned-program. 87% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.4%; rating input score 81
- Program expense ratio: 84.1%; rating input score 84
- Fundraising efficiency: $3.78 raised per $1 spent on fundraising; rating input score 12; 12th 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.2%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.42; rating input score 20; 20th percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 12% per year; rating input score 100; 65th percentile among comparable filings
Details
- What they do: 8 programs and campaigns described on the official site
- Where the money goes: 81.4% of revenue deployed · 84.1% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 12/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Total-asset coverage ratio scored 20/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.