Granite Mountain Charter School
Nonprofit profile at a glance
- EIN
- 833660999
- IRS 990 coverage
- 2019–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024
- Location
- Lucerne Valley, CA, USA
- Phone
- +1 (909) 906-3593
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $64,730,660
- Expenses
- $62,014,330
- Assets
- $13,402,768
- Liabilities
- $7,663,782
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- RYAN CALLAHAN (PRESIDENT/CEO)
- BROOK MACMILLAN (EXECUTIVE DIRECTOR)
Highest reported compensation
- KRISTY PHILIPS (CHIEF ACADEMIC OFFICER): $229,281 total reported compensation
- CHRISTINA PHILIPS (CHIEF OF SECONDARY EDUCATION): $219,397 total reported compensation
- ANA MEJIA-SANTANA (CHIEF OF STAFF): $213,861 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Granite Mountain Charter School is a tuition-free, public charter school serving Transitional Kindergarten through 12th-grade students in San Bernardino, Riverside, Los Angeles, Kern, Inyo and Orange Counties.
What it reported doing in 2024
To accomplish our mission, granite mountain charter school will equip students with 21st-century learning opportunities, strengthen the child to transcend obstacles and become life-long learners, empower families to propel students toward college and career readiness, and anchor with community by cultivating relationships.
Operating model
- Revenue model
- Grant-funded. 99% of the money available for current operations came from government grants.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 71
- Accountability: 95
- Sustainability: 34
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.6%; rating input score 90
- Program expense ratio: 93.6%; rating input score 94
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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; 77th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.2%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0.57; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 3.9%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: 16.2% per year; rating input score 100; 88th percentile among comparable filings
- Revenue growth: 14.7% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: -3.3% per year; rating input score 0; 3rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 6 operating locations identified
- Where the money goes: 89.6% of revenue deployed · 93.6% of spending went to programs
- Governance: 4 of 4 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $58M in reported program spending
- Leadership: top reported pay $229K · 16 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.9M reported
- Consistency: 32 of 32 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- 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.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Review — Sustainability: Operating margin scored 53/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Officer compensation ratio scored 27/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.