Liberty Preparatory Christian Academy

Legal name: Liberty Preparatory Christian Academy Inc

Nonprofit profile at a glance

EIN
264201622
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2008
Location
Mooresville, NC, USA
Phone
704-660-3933
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,630,272
Expenses
$3,952,989
Assets
$12,421,553
Liabilities
$4,129,796

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

Leadership & pay

6 people listed

People named in this filing

  • LUKE HESSELS (BOARD MEMBER)
  • CRAIG RUSHING (BOARD MEMBER)
  • ANDREW SHOTT (BOARD MEMBER)

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

Home » About Us » Mission and Statement of Faith Mission Liberty Prep Christian Academy partners with parents to provide an excellent Christian education. Liberty Prep Christian Academy partners with parents to provide an excellent Christian education that prepares students for college and equips them for life. [](.

What it reported doing in 2024

Liberty preparatory christian academy is a college prep school that truly partners with parents to affirm their role as the primary influence in their childrens lives. By using a university-style course schedule in which students are on school campus three days each week (m/tu/th) and complete professional instructor-prepared lessons at home the remaining two days, this effective model provides families with much needed time together. Our goal at liberty prep is not only to provide an academically challenging environment but to also develop students of character. The classical christian style of education teaches students to pursue wisdom, knowledge and understanding, instills in them a love of learning and encourages them to develop their god-given talents and abilities to their fullest potential.

Operating model

Revenue model
Earned-program. 89% 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

STRONG - 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: $77.56 raised per $1 spent on fundraising; rating input score 84; 84th 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 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: 14.6%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 3.14; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 20.7% per year; rating input score 100; 85th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site
  • Where the money goes: 77.4% of revenue deployed · 93% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3.7M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2011 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.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.