Flame Christian Cooperative Incorporated
Nonprofit profile at a glance
- EIN
- 991086384
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- St Augustine, FL, USA
- Phone
- 6316719319
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Student Services, Organizations of Students
- Affiliation
- Christianity
Reported finances
- Revenue
- $361,244
- Expenses
- $258,464
- Assets
- $125,391
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- NICHOLAS LUBRANO (PRESIDENT)
People named in this filing
- TIMOTHY MILLER (TREASURER)
- NICHOLAS LUBRANO (PRESIDENT)
- EMILI-ERIN ELIZABETH PUENTES (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To stoke the fire of the holy spirit within the next generation through real-life encounters with god's glory and love.
What it reported doing in 2025
Providing a christian based education to our future leaders.
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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 61
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.9%; rating input score 65
- Program expense ratio: 90.7%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th 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: 28.5%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 0.49; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 95.3% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 138.9% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 64.9% of revenue deployed · 90.7% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $234K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 24/100.