Liberty Christian School
Legal name: Liberty Christian Schools Inc
Nonprofit profile at a glance
- EIN
- 952634834
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Huntington Beach, CA, USA
- Phone
- 714-842-5992
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,806,561
- Expenses
- $1,988,913
- Assets
- $1,464,674
- Liabilities
- $15,476
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- SANDRA HILLS (PRINCIPAL AND CEO)
- BRUCE GARNER (PRESIDENT)
Highest reported compensation
- SANDRA HILLS (PRINCIPAL AND CEO): $37,960 total reported compensation
- JERRY RUSHING (SECRETARY): $11,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Liberty Christian School’s mission is to help each student thrive and fulfill their God-given potential, guiding them toward achieving every dream they hold, rooted in an unwavering love for Christ. At the heart of our school is an unwavering love for Christ. He is our firm foundation, keeping us rooted and focused. Our mission is to help each student thrive and fulfill their God-given potential, guiding them toward achieving every dream they hold. Every student matters deeply to us, and we are committed to personalizing their academic journey to ensure they receive the best possible education and are well-prepared for a life of success. Our graduates have gone on to pursue higher education at colleges across the nation, excelling in various fields. Many have earned competitive scholarships and military appointments, a testament to the strong foundation they built here at Liberty.
What it reported doing in 2024
Liberty christian operates a school serving grades k through 12, with an enrollment of over 100 students.
Operating model
- Revenue model
- Other-operating. 97% 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
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 90
- Accountability: 62
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.4%; rating input score 88
- Program expense ratio: 80%; rating input score 80
- 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: 66.7%; rating input score 67; 14th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -10.1%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 2.5%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 9.5% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 12.6% per year; rating input score 100; 67th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 88.4% of revenue deployed · 80% of spending went to programs
- Governance: 4 of 6 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.6M in reported program spending
- Leadership: top reported pay $38K · 6 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 6 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 17/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.