Lanier Christian Academy
Legal name: Lanier Christian Academy Inc
Nonprofit profile at a glance
- EIN
- 582352976
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Flowery Branch, GA, US
- Phone
- 678-828-8350
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
- Affiliation
- Christianity
Reported finances
- Revenue
- $9,592,480
- Expenses
- $6,629,961
- Assets
- $28,432,498
- Liabilities
- $13,326,832
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Highest reported compensation
- DWAYNE DANIELS (HEAD OF SCHO): $120,000 total reported compensation
- CAROL COX (HEADMASTER/C): $86,826 total reported compensation
- BRIAN MORRIS (PRINCIPAL): $84,177 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Partnering with parents to disciple Christ-centered, servant leaders. We partner with Christian families to prepare students for college, life, and a strong foundation of faith. Families joining LCA share our values, support our mission, and actively engage in school life. Our students grow academically, socially, and spiritually in a community where faith, learning, and character thrive together. What We Look For in Students and Families: At least one parent of the applicant demonstrates a sincere faith in the Lord Jesus Christ.
What it reported doing in 2024
Providing educational curriculum to students kindergarten through 12th grade.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 a large share of total spending goes to programs. 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: 61
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 73
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.3%; rating input score 52
- Program expense ratio: 75.5%; rating input score 76
- Fundraising efficiency: $20 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings
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: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 30.9%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 4.29; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 10% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 14.1% per year; rating input score 100; 80th percentile among comparable filings
- Asset growth: 21.5% per year; rating input score 100; 86th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 52.3% of revenue deployed · 75.5% of spending went to programs
- Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $5M in reported program spending
- Leadership: top reported pay $120K · 12 people listed
- Consistency: 34 of 34 current checks pass
- Schedules: 8 filed schedules · includes major donors
- Filing history: 12 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 52/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 59/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.