Heber Christian School
Nonprofit profile at a glance
- EIN
- 842035070
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024, Form 990-N 2020
- Location
- Heber Springs, AR, USA
- Phone
- 5016912126
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $316,410
- Expenses
- $457,963
- Assets
- $415,495
- Liabilities
- $453,800
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Johnathan Philebaum (Vice-President)
Highest reported compensation
- Julie Allender (Secretary - Teacher): $57,000 total reported compensation
- Dylan Allender (Director - Principal): $51,000 total reported compensation
- Jennifer Johnston (Teacher): $50,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide Christian K-12 education to the local community.
What it reported doing in 2025
K-12 Education
Operating model
- Revenue model
- Other-operating. 97% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 81
- Accountability: 63
- Sustainability: 14
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.1%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th 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: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -44.7%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0.91; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 1.09; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 60.2%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 57.8% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 71.5% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
- Governance: 8 of 8 board members independent · 1 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $454K in reported program spending
- Leadership: top reported pay $57K · 13 people listed
- Consistency: 37 of 41 current checks pass · 4 findings to review
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- 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 — Accountability: Governance controls: 6 of 7 not reported.
- High — Sustainability: Operating margin scored 5/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesProfFundraising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX GrantsToDomesticIndividuals column sum did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.