Frontier School of the Bible

Nonprofit profile at a glance

EIN
836007943
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Lagrange, WY, USA
Phone
3078342215
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community or Junior Colleges
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,064,118
Expenses
$2,372,083
Assets
$4,858,504
Liabilities
$766,206

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • NELSON MILES (PRESIDENT)

Highest reported compensation

  • NELSON MILES (PRESIDENT): $27,609 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are a Bible Institute which offers one major, Bible. Specialized areas of study include General Bible, Missions, Pastoral Ministries, Christian Education and Youth Ministries. As a technical school, it is designed to give the student a high quality Bible college / Seminary type education to equip them for life and ministry.

What it reported doing in 2025

We are a Bible Institute which offers one major, Bible. Specialized areas of study include General Bible, Missions, Pastoral Ministries, Christian Education and Youth Ministries. As a technical school, it is designed to give the student a high quality Bible college / Seminary type education to equip them for life and ministry. All expenses are related to the operation of the Institute.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 64
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65%; rating input score 65
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 22.6%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 65% of revenue deployed · 83.7% of spending went to programs
  • Governance: 6 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $28K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: 2 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.