Emmanuel Christian School
Nonprofit profile at a glance
- EIN
- 371833365
- IRS 990 coverage
- 2017–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-N 2016
- Location
- Toledo, OH, USA
- Phone
- 419-885-3558
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $7,275,728
- Expenses
- $7,676,086
- Assets
- $2,929,245
- Liabilities
- $873,331
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- MITCHELL ROTH (DIRECTOR OF ADMINISTRATION): $94,857 total reported compensation
- ALAN SHERBAN (HEAD OF SCHOOL): $84,378 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Emmanuel Christian School is a K-12 non-profit charter school that emphasizes a Biblical worldview in every subject, every grade level, providing “Godly, loving training” to help students reach their highest potential academically and spiritually. 4. #### A school where discipline upholds and supports moral virtue and order. 5. #### A school where parents and church members are encouraged to volunteer and build relationships that become bridges for mentorship. 6. #### A school that strengthens its community by providing excellent, Christ-centered education that leaves a lasting, positive impact. 7. #### A school...
What it reported doing in 2024
Emmanuel christian school attracts students ranging from kindergarten through 12th grade. Ecs is one of three accredited , co-educational, christian schools in the northwest Ohio area. Ecs served 425 students during the 2024-2025 school year. Emmanuel christian school is committed to providing academic excellence through a biblical worldview. Ecs is fully accredited with the association of christian schools international.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.1%; rating input score 97
- Program expense ratio: 92%; rating input score 92
- Fundraising efficiency: $14.61 raised per $1 spent on fundraising; rating input score 50; 50th 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: 100%; rating input score 100; 72nd 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.5%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.3; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: 13.7% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 11.5% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 24.3% per year; rating input score 100; 89th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 97.1% of revenue deployed · 92% of spending went to programs
- Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $7.1M in reported program spending
- Leadership: top reported pay $95K · 11 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 7 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Review — Financial Efficiency: Fundraising efficiency scored 50/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.