Lincoln Christian School

Legal name: Lincoln Christian School Foundation Short Tax Year Ended 5/31/2025

Nonprofit profile at a glance

EIN
470706907
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Lincoln, NE, United States
Phone
(402) 488-8888
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,524,161
Expenses
$597,428
Assets
$1,860,044
Liabilities
$1,576,459

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

Leadership & pay

18 people listed

Executive titles in this filing

  • JAMES PITTENGER III (PRESIDENT)
  • KEITH MILES (VICE PRESIDENT)
  • TOM TECKMEYER (VICE PRESIDENT)

Highest reported compensation

  • MARK POWELL (SECRETARY): $105,582 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To teach the Truth through learning about God’s world in the light of God’s Word. Vision Every student will experience a life-changing Christian education that intentionally builds the Truth of the Gospel into every aspect of intellectual, physical, social and spiritual life. Play VideoLearn more about our Mission and Vision from our Superintendent. Play VideoLearn more about our Mission and Vision from our Superintendent Values We’ve identified 4 key values that summarize what we believe and how we strive to conduct ourselves in light of God’s Word.

What it reported doing in 2024

General support of lincoln christian school and its programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 39
  • Program expense ratio: 98.2%; rating input score 98
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 60.8%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 3.11; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 39.5% of revenue deployed · 98.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $587K in reported program spending
  • Leadership: top reported pay $106K · 18 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 39/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.