Legacy Academy
Legal name: Legacy Academy Cartersville Inc
Nonprofit profile at a glance
- EIN
- 991248140
- IRS 990 coverage
- 2024–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Cartersville, Georgia, United States
- Phone
- 7702356592
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $280,640
- Expenses
- $251,609
- Assets
- $43,476
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- MATT MCCURDY (PRESIDENT)
Highest reported compensation
- HANNAH SALTER (ADMINISTRATOR): $13,356 total reported compensation
- KRISTEN WOODY (BOARD MEMBER): $11,400 total reported compensation
- SHARON SULLINS (BOARD MEMBER): $2,138 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of Legacy Academy blends the best of homeschooling and Christian education by partnering with families to develop disciples of Christ for future generations and assisting them to reach their highest potential academically, spiritually, and socially.
What it reported doing in 2024
During its first year of operation Legacy Academy successfully launched as a nonprofit Christian school serving students in grades The school enrolled 150 student and employed 99 teachers and staff. Instruction was provided in core academic subjects, biblical studies, and enrichment activities in alignment with the school's mission to integrate the Word of God and learning.
Operating model
- Revenue model
- Earned-program. 100% 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.
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 100
- Accountability: 57
- Sustainability: 44
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.4%; rating input score 83
- Program expense ratio: 93.1%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 71.4%; rating input score 71; 19th 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: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.3%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 10.7%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- What they do: 1 operating location identified
- Where the money goes: 83.4% of revenue deployed · 93.1% of spending went to programs
- Governance: 5 of 7 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $252K in reported program spending
- Leadership: top reported pay $13K · 8 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 3 filed schedules
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- High — Sustainability: Officer compensation ratio scored 28/100.