Immanuel Christian School

Nonprofit profile at a glance

EIN
232242547
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Hazleton, PA, USA
Phone
5704591111
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,428,773
Expenses
$1,633,056
Assets
$893,915
Liabilities
$388,184

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MIKE JARRELL (CHIEF EXECUTIVE OFFICER)
  • SUSAN SELBY (CHIEF EXECUTIVE OFFICER (TO 09/24))
  • DAVID WALTON (PRESIDENT)
  • DON ELKO (VICE PRESIDENT)

Highest reported compensation

  • SUSAN SELBY (CHIEF EXECUTIVE OFFICER (TO 09/24)): $37,662 total reported compensation
  • MIKE JARRELL (CHIEF EXECUTIVE OFFICER): $24,615 total reported compensation

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

Overview

Mission

Immanuel christian school is a non-denominational, non-public school which serves students and residents in hazleton, Pennsylvania in an effort to dramatically impact the community by empowering generations of diverse students, through christ-centered education, to love god, serve others and bless the world.

What it reported doing in 2024

The christian school provides a financially accessible christ-centered education that shapes students to become lifelong learners who service their community with integrity. Approximately 80 students attend the christian school. The thrift store blesses the hazleton community by providing clothing and goods at a low cost. All proceeds from the thrift shop provide financial assistance to low income families to attend the christian school.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 70.3%; rating input score 70
  • Fundraising efficiency: $3.62 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

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: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 11.6% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 70.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $38K · 10 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.