Jackson Christian School

Nonprofit profile at a glance

EIN
620985812
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Jackson, TN, USA
Phone
7316688055
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$10,808,752
Expenses
$10,072,690
Assets
$20,720,671
Liabilities
$9,451,013

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • DR BILLY LONES (PRESIDENT)

Highest reported compensation

  • DR BILLY LONES (PRESIDENT): $160,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide educational instruction and training for cildren - preschool through 12th grade. Students also participate in school sponsored, extra- curricular activites.

What it reported doing in 2025

Payroll, general and administrative expenses tuition and fees revenue to provide infant-12th grade educational service

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating 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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 55
  • Accountability: 74
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.1%; rating input score 62
  • Program expense ratio: 65.8%; rating input score 66
  • Fundraising efficiency: $19.38 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.06; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 62.1% of revenue deployed · 65.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $6.6M in reported program spending
  • Leadership: top reported pay $160K · 13 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.