Joy Christian School

Nonprofit profile at a glance

EIN
204405949
IRS 990 coverage
2009–2014
Official website data refreshed
Jul 2026
Forms available
Form 990 2014
Location
Glendale, AZ, USA
Phone
6235612000
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$5,747,969
Expenses
$6,494,097
Assets
$803,316
Liabilities
$2,097,595

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LAURIE GANNON (PRESIDENT)
  • CATHY OLIVA (VICE PRESIDENT UNTIL MARCH, 2015)

Highest reported compensation

  • WALTHER KALLESTAD (DIRECTOR/SR PASTOR AT RELATED ORG): $147,360 total reported compensation
  • SCOTT BROWN (SUPERINTENDENT UNTIL APRIL, 2015): $90,879 total reported compensation
  • DAVID TOMB (CFO/SUPERINTENDENT AS OF APR, 2015): $85,073 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Joy christian school is committed to providing a christ-centered education to children from birth through high school and maximizing the growth and success of each student.

What it reported doing in 2014

Joy christian school operates a school serving children from birth up through twelfth grade along with all activities and daycare. The total students served was 727.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 78
  • Sustainability: 13
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: $2.02 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.9%; rating input score 99; 34th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 15th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 2.61; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 24th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 100% of revenue deployed · 89.9% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.8M in reported program spending
  • Leadership: top reported pay $147K · 9 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2009 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.