Essential Church School

Nonprofit profile at a glance

EIN
463713156
IRS 990-EZ coverage
2018–2024
Forms available
Form 990-EZ 2024
Location
Birmingham, AL, USA
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Reported finances

Revenue
$98,553
Expenses
$102,578
Assets
$30,403
Liabilities
$3,909

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

Leadership & pay

3 people listed

Executive titles in this filing

  • KRISTY TRENT (PRESIDENT)

People named in this filing

  • KRISTY TRENT (PRESIDENT)
  • JAN HOLMES (DIRECTOR)
  • KATHY MURRAY (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian church school

What it reported doing in 2024

Is a christian church school offering enrollment for grades k thru 12

Operating model

Revenue model
Earned-program. 100% 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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 82
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29%; rating input score 29
  • Program expense ratio: 27.9%; rating input score 28

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 38.7%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 29% of revenue deployed · 27.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $29K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.