Heritage Christian Academy

Nonprofit profile at a glance

EIN
731707351
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
New Tazewell, TN, United States
Phone
(423) 526-2807
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$679,253
Expenses
$711,977
Assets
$1,955,626
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DION MOUNTAIN (PRESIDENT)
  • ANTHONY MOUNTAIN (VICE PRESIDENT)

People named in this filing

  • DION MOUNTAIN (PRESIDENT)
  • ANTHONY MOUNTAIN (VICE PRESIDENT)
  • ANDREA MOUNTAIN (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Heritage Christian Academy is to provide a quality education without compromising spiritual integrity. & Purpose Mission Statement The mission of Heritage Christian Academy is to provide a quality education without compromising spiritual integrity, to equip children spiritually, academically and physically for today and eternity. The mission of Heritage Christian Academy is to provide a quality education without compromising spiritual integrity, to equip children spiritually, academically and physically for today and eternity. Our Purpose. The school has been designed to provide K-3 through 8th grades and we hope to add 9th through 12th grades progressively each year. HCA has an average ratio of 1 teacher for every 10 students. The building has almost 30,000 sq. ft.: it is fully equipped with offices for staff support, outside playgrounds, regulation size gymnasium, a...

What it reported doing in 2024

Heritage christian academy is an elementary school serving grades pre-k thru 8 with learning in a christian environment. The school had 141 students enrolled for the 2024-2025 school year.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 53
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.5%; rating input score 100
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 2.75; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 99.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $709K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • 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 — Sustainability: Operating margin scored 24/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.