Johnson Corners Christian Academy

Nonprofit profile at a glance

EIN
450376356
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Watford City, ND, USA
Phone
7016752359
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,243,494
Expenses
$678,920
Assets
$2,242,162
Liabilities
$2,990

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

Leadership & pay

6 people listed

Executive titles in this filing

  • TORRIE ADAMS (PRESIDENT)
  • DARREN ANDERSON (VICE PRESIDENT)

Highest reported compensation

  • FAITHE MURRAY (ADMINISTRATOR): $63,277 total reported compensation
  • TORRIE ADAMS (PRESIDENT): $25,320 total reported compensation

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

Overview

Mission

Johnson corners christian academy partners with christian parents to provide a biblically integrated education which equips, empowers, and engages students to embrace biblical truth, to strive for academic excellence and to exemplify christ-like servanthood in homes, churches and communities.

What it reported doing in 2024

Christian based k-12 education provided to young people in accordance with the standards required by the state of North Dakota.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.3%; rating input score 30
  • Program expense ratio: 86.3%; rating input score 86
  • 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: 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69.7%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 3.3; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 30.3% of revenue deployed · 86.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $586K in reported program spending
  • Leadership: top reported pay $63K · 6 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 8 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 30/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.