Harbor Christian Academy
Nonprofit profile at a glance
- EIN
- 933796946
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Astoria, OR, USA
- Phone
- 5034687731
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $251,997
- Expenses
- $109,990
- Assets
- $210,233
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- Dale Hale (Board Chair)
- Michelle McCandless (Board Secretary)
- Patty Skinner (Board Member)
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
The mission of Harbor Christian Academy is to immerse students in a biblical worldview, cultivate academic excellence and spiritual growth, shape Christlike character, and empower students to transform the world through leadership and service.
What it reported doing in 2025
HCA served 18 students from September-December 2025. We had two paid teachers and an unpaid administrator. Our board has adopted the following Core Values: Core Values All Board, Administration, Faculty, and Staff must demonstrate that they understand and model a biblical world and life view and are committed to each student's spiritual, academic, emotional, social, and physical development. Faculty and Administration will be compensated fairly and in a manner that will allow them to receive a living wage for this area, thus increasing retention rates of highly-qualified staff. We will: ? Encourage every student to know Christ personally and to grow in His grace through the Holy Spirit. ? Teach students to develop biblical world and life views and be challenged to live according to biblical standards. ? Hire highly qualified and trained educators who teach and expect collaboration, communication, creativity, and compassion from their students. ? Maintain high standards of excellence in core academic subjects. ? Connect conceptual learning to practical application in life to develop lifelong learners. ? Develop life and social skills. ? Create opportunities for students to build character and develop resilience. ? Maintain appropriate class sizes and teacher/student ratios. ? Teach critical thinking skills so that students will have the tools to evaluate their current culture and climate considering God? s word. ? Encourage students to love the Lord their God with their whole heart, mind, and strength, instilling a desire to reach out in love and service at home, in their community, and around the world. Our expenses (teacher salaries and benefits, building rent and utilities, curricula, security/technology, etc.) are the necessary costs for achieving these goals.
Operating model
- Revenue model
- Donor-supported. 91% of the money available for current operations came from contributions and gifts.
- 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 most voting board members are independent. 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: 31
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 77
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 23.7%; rating input score 24
- Program expense ratio: 54%; rating input score 54
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 56.4%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 1.91; rating input score 58; 58th 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: 109.5% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 96.3% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 23.7% of revenue deployed · 54% of spending went to programs
- Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $94K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 4 filed schedules · includes major donors
- 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 — Financial Efficiency: Mission deployment rate scored 24/100.
- Review — Financial Efficiency: Program expense ratio scored 54/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.