Highview Christian Academy
Legal name: Highview Christian Academy Inc
Nonprofit profile at a glance
- EIN
- 043383288
- IRS 990 coverage
- 2022–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Charleston, ME, USA
- Phone
- 2072857978
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $757,226
- Expenses
- $629,273
- Assets
- $1,324,944
- Liabilities
- $271,574
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- BRYCE PHILBRICK (PRESIDENT)
People named in this filing
- GARY GREAVES (CLERK)
- BRYCE PHILBRICK (PRESIDENT)
- BLAINE WHITNEY (TREASURER)
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
Operating a school for pre-kindergarten through secondary grades for daily instruction in all branches of knowledge from a christian perspective. Current enrollment is 74 students.
Operating model
- Revenue model
- Earned-program. 86% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 90
- Accountability: 76
- Sustainability: 66
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.6%; rating input score 81
- Program expense ratio: 97%; rating input score 97
- Fundraising efficiency: $20.12 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 16.9%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 2.11; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: -0.7% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: 1.6% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: 5.3% per year; rating input score 100; 40th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 80.6% of revenue deployed · 97% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $610K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules
- Filing history: 3 filing years from 2022 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 59/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.