Horizon Christian School
Legal name: Horizon Christian School Inc
Nonprofit profile at a glance
- EIN
- 931317582
- IRS 990 coverage
- 2020–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024
- Location
- Hood River, OR, USA
- Phone
- 541.387.3200
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,470,378
- Expenses
- $2,638,762
- Assets
- $4,226,294
- Liabilities
- $3,285,868
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- NANCY RINELLA (ELEMENTARY PRINCIPAL): $43,500 total reported compensation
- JARED NAGREEN (SECONDARY PRINCIPAL): $43,500 total reported compensation
- JENNIFER TOMKA (HYBRID PRINCIPAL): $25,636 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to build a solid foundation for life by providing students with an excellent education that integrates our “ABCs” – Academic achievement, Biblical truth, and Christian character development. With it’s warm and friendly environment, strong academics, and emphasis on values such as respect, integrity, honesty, and compassion, we believe you may find just the right fit for your child at Horizon. What is Horizon looking for in Applicants? Horizon Christian School seeks students who will enjoy and benefit from an environment that focuses on a high academic standard and where spiritual growth is encouraged. Horizon admits students who exhibit values and goals consistent with our mission and vision: to educate students for the glory of God, to demonstrate spiritual and academic excellence, to model the Christian life, and to enrich the community we serve. Students seeking...
What it reported doing in 2024
Students attend class for 169 instructional days and participate in related educational activities. The core subjects of math language arts science history and bible are taught along with additional subjects such as music vocal and band art spanish pe and a variety of other electives. Students attend chapel and senior high students also participate in a mentoring program in which christian men and women within the community mentor small groups of students. Students are also involved in service learning activities e.g. Mission trips visits to senior centers etc. And sports cross country soccer basketball track & field and golf. Christian character development is a main focus of our mission and a biblical worldview is integrated into all aspects of the program from classroom to recesss to sports and other activities. Horizon christian school is a member of acsi and is accredited by cognia and consistently receives a high rating. The pre-kindergarten program is licensed by the state of Oregon.
Operating model
- Revenue model
- Other-operating. 71% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 82% 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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 66
- Accountability: 74
- Sustainability: 32
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.6%; rating input score 83
- Program expense ratio: 77.3%; rating input score 77
- Fundraising efficiency: $43.08 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 6th percentile among comparable filings
- 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: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.8%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 1.6; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.78; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings
Growth
- Program expense growth: 5% per year; rating input score 100; 40th percentile among comparable filings
- Revenue growth: 4.5% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: -3.2% per year; rating input score 0; 5th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 82.6% of revenue deployed · 77.3% of spending went to programs
- Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2M in reported program spending
- Leadership: top reported pay $44K · 11 people listed
- Consistency: 44 of 46 current checks pass · 2 findings to review
- Schedules: 9 filed schedules · includes major donors and grants
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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: Grant itemization coverage scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 17/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 55/100.