Summit Christian Academy
Legal name: Lutheran Academy of the Master Inc Dba Summit Christian Academy
Nonprofit profile at a glance
- EIN
- 841423291
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Coeur D'Alene, ID, United States
- Phone
- (208) 765-8238
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,197,038
- Expenses
- $1,167,116
- Assets
- $1,830,950
- Liabilities
- $1,091,836
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- BARBARA CONTI (President)
- ZACH BRUMBACH (Vice President)
People named in this filing
- MELINDA THOM (PRINCIPAL)
- BARBARA CONTI (President)
- TRAVIS LEAVITT (Secretary)
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
And Statement of Faith _Our Mission_ Our mission is to provide a Bible-based, rigorous, and rewarding education that instills Christian values. Our mission is to provide a Bible-based, rigorous, and rewarding education that instills Christian values. _Statement of Faith_ I. Summit Christian Academy is a nonprofit, self-supporting Christian school serving families in the Coeur d’Alene area since 1996. SUMMIT provides a premier academic education to students from preschool through eighth grade in a nurturing Christian environment. Our goal is to mold faithful leaders who are humble servants. Thanks to a dedicated staff, committed parents, and exceptional students, Summit can focus on a rigorous curriculum. Summit recognizes the future of education and is fulfilling those needs by utilizing Singapore math and a state-of-the-art science curriculum. This is part of our commitment to STEM...
What it reported doing in 2024
Summit christian academy is a private, christian elementary school in coeur d' alene, id serving preschool through 7th grade.they take pride in producing young learners who think clearly, communicate effectively and are grounded in the principles of faith.
Operating model
- Revenue model
- Earned-program. 90% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 48
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.4%; rating input score 93
- Program expense ratio: 95.7%; rating input score 96
- 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: 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.5%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 1.57; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.6; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 9.3% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 8% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 13.9% per year; rating input score 100; 70th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 93.4% of revenue deployed · 95.7% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 6 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.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 43/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Liabilities to assets ratio scored 13/100.