Landmark Christian Academy NFP

Nonprofit profile at a glance

EIN
450899997
IRS 990 coverage
2013–2018
Forms available
Form 990 2018
Location
Midlothian, IL, USA
Phone
7085368179
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$202,312
Expenses
$209,890
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • John Hayes (President)

Highest reported compensation

  • Kenneth Darnell (Vice-Principal): $39,865 total reported compensation
  • Sommer Trella (Principal): $37,624 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide excellence in Christian Elementary Education by working in cooperation with the home and local church by transforming students into world changers through the power of the gospel and through the reality of knowing Jesus Christ personally.

What it reported doing in 2018

Providing ministry to individuals dealing with grief as well as education to groups on the grieving process. Many gift baskets were delivered to mother's who have lost children. Jerry and Pat were trained in grief group leadership at Little Company of Mary Hospital and co-facilitated groups who have suffered the death of a child. KCM continues to support "Katie Hall" Teen Challange Center in Cambodia.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 16
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 93.4%; rating input score 93
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 36.9%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -12% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 93.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $196K in reported program spending
  • Leadership: top reported pay $40K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 6 filing years from 2013 to 2018
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.