Legacy Christian Academy Inc

Nonprofit profile at a glance

EIN
864006342
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Carson City, NV, USA
Phone
7753168540
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$566,016
Expenses
$513,700
Assets
$117,973
Liabilities
$25,608

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

Leadership & pay

6 people listed

People named in this filing

  • SARA CHOAT (SCHOOL DIRECTOR)
  • CHRISTOPERH GUERA (SECERTARY)
  • BRADY ROSER (CHAIRMAN)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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 christian academy is to partner with families as they raise their children to encounter, grow and live out their christian faith by providing a high-quality education encompassing a biblical worldview, authentic worship, student discipleship, and real-world christ-like application.

What it reported doing in 2024

Legacy christian academy is committed to assisting the christian parent in educating the next generation from a biblical worldview in order to grow them into lifelong followers of christ.the 4 full-day program (monday - thursday) will consist of a high quality curriculum based on a biblical worldview, excellent christian teachers, discipleship time, and engaging enrichment classes. The curriculum that we will be using for all of our subjects is bju press. Our enrichment classes will also be taught by christian instructors, driven by the interests and talents of our school community and will include classes such as music, art, p.e., robotics, horticulture, etc. The friday half day will consist of our school worship time, discipleship groups, hands on learning, community discovery, and outreach field trips.our enrichment classes will be taught by christian instructors, driven by the interests and talents of our school community and will include classes such as music, art, p.e., robotics, ag in the classroom, beginning worship band, culinary arts musical theater, etc.. Enrichment classes are offered quarterly, 2 days a week, tuesdays and/or thursdays and are included in our program for full-time enrolled students (1st-8th grade). In addition, depending on resources and space, the enrichment classes will be available as a support to homeschool families in our community as space allows.

Operating model

Revenue model
Earned-program. 81% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 66
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.9%; rating input score 77
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $2.35 raised per $1 spent on fundraising; rating input score 7; 7th 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: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 9.2%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 15.9% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 76.9% of revenue deployed · 84.9% of spending went to programs
  • Governance: 5 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $436K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.