Cumorah Academy

Nonprofit profile at a glance

EIN
850617150
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Pleasant Grove, UT, USA
Phone
8016916623
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,439,077
Expenses
$496,106
Assets
$7,632,630
Liabilities
$500

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

Leadership & pay

4 people listed

Executive titles in this filing

  • PATRICK SEDIVY (PRESIDENT)

People named in this filing

  • ALLYSE SEDIVY (MEMBER)
  • JASON PLANT (TREASURER)
  • JAN POHORELICKY (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

To assist individuals in their desire to follow jesus christ and positively impact their lives, careers, homes & communities. To accomplish this we: gather faithful disciples of jesus christ and like-minded individuals, empower them with the knowledge, skills & attributes that result in lasting happiness, prepare them to be leaders in their families, the church, their professions & their communities.

What it reported doing in 2024

Cumorah academy provides religious and agricultural education in the czech republic for 18-33 year olds at no cost to the students.

Operating model

Revenue model
Investment-supported. 76% of the money available for current operations came from recurring investment income.
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 - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 55
  • Accountability: 88
  • Sustainability: 92
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.2%; rating input score 33
  • Program expense ratio: 94.1%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

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: 65.5%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 15.39; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: -28.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 16% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 33.2% of revenue deployed · 94.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $467K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and related organizations
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.