Heights Christian Schools

Nonprofit profile at a glance

EIN
953622135
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
La Habra Heights, CA, USA
Phone
7149219070
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$23,713,729
Expenses
$22,806,370
Assets
$37,547,849
Liabilities
$33,943,943

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

Leadership & pay

10 people listed

Executive titles in this filing

  • KELLY BECKERT (PRESIDENT & CEO)
  • CLAUD LAMAR (PRESIDENT EMERITUS)
  • MARK MEDLIN (BOARD PRESIDENT)
  • KRISTIN LIPIZ (BOARD VICE PRESIDENT)
  • JODIE WHITTEMORE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KELLY BECKERT (PRESIDENT & CEO): $209,555 total reported compensation
  • SHAUN GLENN (CFO): $188,065 total reported compensation
  • CLAUD LAMAR (PRESIDENT EMERITUS): $142,753 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To lead children and their families into a relationship with jesus christ, equipping them in heart and mind to influence the world for god's kingdom.

What it reported doing in 2024

Heights christian schools is an organization which operates schools with children ranging from preschool to 8th grade for 1,400 students. Fully accredited, our elementary and junior high students are provided with a solid academic foundation in all the curricular areas. Additional support is provided for remedial students through our "success" program, along with our "accelerated learning academy" for our highest achievers. The basic curriculum is supplemented with a variety of curricular activities such as our broad range of sports program, cheer, academic decathlons, speech meets, and science fairs. We offer strong fine and performing arts programs with choir, musical theatre, a variety of band options, hand bells, and art classes. Technology is an integral part of our overall educational program, with strong classroom integration and advanced technology and computer classes.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 84% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 71
  • Accountability: 81
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.6%; rating input score 84
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: $1.36 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.8%; rating input score 100; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.9; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 83.6% of revenue deployed · 76.3% of spending went to programs
  • Governance: 4 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $17.4M in reported program spending
  • Leadership: top reported pay $210K · 10 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $329K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.