Dayton Christian School
Legal name: Legacy Ministries International
Nonprofit profile at a glance
- EIN
- 311656729
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Miamisburg, OH, United States
- Phone
- (937) 291-7201
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.
- Affiliation
- Christianity
Reported finances
- Revenue
- $17,012,235
- Expenses
- $14,322,912
- Assets
- $26,237,261
- Liabilities
- $1,494,569
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- MATT BAKER (HEAD OF SCHOOL): $151,676 total reported compensation
- TIMOTHY JOHNSON (CHIEF FINANCIAL OFFICER): $120,023 total reported compensation
- JON RARICK (CHIEF HUMAN RESOURCES OFFI): $64,151 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Dayton Christian School inspires students to discover their God-given potential, become life-long learners, and stand on God’s absolute truth. We believe that the blood of Jesus Christ, shed on the cross, provides the sole basis for the forgiveness of sin. Therefore, the only means to salvation is belief in Christ’s substitutional death and resurrection. (Acts 4:12, 13:38-39, I Corinthians 15:1-4, Romans 4:4-4, 5:1, John 3:16, Ephesians 2:8-9, Acts 16:31, Ephesians 1:4-5) We believe in the continuing ministry of the Holy Spirit, by whose indwelling the Christian is enabled to live a godly life. (Ephesians 4:30, 5:18; I Corinthians 3:16, 6:10- 20) We believe in the resurrection of both the saved and the lost. They who are saved unto eternal life and they who are lost unto eternal damnation. (John 5:28, 29).
What it reported doing in 2024
Operation of dayton christian school for grades pre-k - 12th, and home school serving 1,289 students.
Operating model
- Revenue model
- Other-operating. 80% of the money available for current operations came from other operating 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
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. 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: 68
- Transparency & Controls: 92
- Accountability: 83
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.8%; rating input score 72
- Program expense ratio: 82.9%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 80%; rating input score 80; 16th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 15.8%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 1.83; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 81; 81st percentile among comparable filings
- Officer compensation ratio: 2.5%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 25th percentile among comparable filings
- Revenue growth: 2% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 2.8% per year; rating input score 100; 21st percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 71.8% of revenue deployed · 82.9% of spending went to programs
- Governance: 4 of 5 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $11.9M in reported program spending
- Leadership: top reported pay $152K · 8 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.