Louisiana Christian University

Nonprofit profile at a glance

EIN
720467515
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Pineville, LA, USA
Phone
3184877630
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)
Affiliation
Christianity

Reported finances

Revenue
$28,407,416
Expenses
$28,477,585
Assets
$98,639,386
Liabilities
$19,197,500

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

Leadership & pay

27 people listed

Executive titles in this filing

  • MARK JOHNSON (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • MARK JOHNSON (CHIEF EXECUTIVE OFFICER): $163,376 total reported compensation
  • AMELIA DAVIS (DEAN OF NURSING): $102,116 total reported compensation
  • RENI MASON (ATHLETIC DIRECTOR): $101,747 total reported compensation

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

Overview

Mission

Operation of baptist college campus

What it reported doing in 2024

Operation of baptist college number of students: fall 2024 - 936; spring 2025 - 803

Operating model

Revenue model
Earned-program. 66% 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.
  • 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: 66
  • Transparency & Controls: 74
  • Accountability: 91
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.2%; rating input score 77
  • Program expense ratio: 69.2%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 3.46; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 9th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 77.2% of revenue deployed · 69.2% of spending went to programs
  • Governance: 26 of 26 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $19.7M in reported program spending
  • Leadership: top reported pay $163K · 27 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.3M reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.