Friendship Christian School Inc

Nonprofit profile at a glance

EIN
271779695
IRS 990 coverage
2010–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Suwanee, GA, USA
Phone
4046410798
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,594,676
Expenses
$3,978,501
Assets
$1,994,554
Liabilities
$2,238,697

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

Leadership & pay

5 people listed

Executive titles in this filing

  • VASILY LANTUKH (CEO EXECUTIVE ADMIN)

People named in this filing

  • BRYAN L PILLSBURY (TRUSTEE)
  • MICHAEL ZHIGAYLO (TRUSTEE)
  • GARY STILWAGON (TRUSTEE)

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

Friendship christian school , inc operates as private christian school in forsyth county , ga.fcs is accredited school with grades k through 12 and preschool program for 2 to 5 year olds. The school conducts classroom learning at its facilities .

What it reported doing in 2024

Friendship christian school, inc operates as a private christian school in forsyth county , Georgia. Fcs is an accredited school with grades k through 12 and a preschool program for 2 to 5 year olds. The school conducts classroom learning at its facilities with full and part time staff. There are options for distance learning as well, however , the majority of the learning takes place in the traditional classroom envirinment. Normal tuition is charged for student enrollment. There are also book and registration fees . In certain circumstanses, schilarships may be awarded to a student.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 88% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 64
  • Accountability: 64
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 6th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.4%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 1.12; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 12 filing years from 2010 to 2024
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.