Machias Valley Christian School
Nonprofit profile at a glance
- EIN
- 371779837
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- Machias, ME, USA
- Phone
- 2072556700
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $209,003
- Expenses
- $196,639
- Assets
- $254,711
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Highest reported compensation
- ASHLEY MAKER (CO-CHAIR): $2,328 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 apply a christian world-view in the education of children below the high school age.
What it reported doing in 2024
In fy24, machias valley christian school served 36 students from k4 through 7th grade. Beyond meeting academic standards, the school nurtures each child's awareness of the world, sense of responsibility within the community, and compassion for others. From their earliest classroom experiences, students learn practical life skills such as reading clocks, understanding calendars, observing weather patterns, and writing in cursive. Both independent and cooperative learning are encouraged, fostering confidence and teamwork. Core instruction emphasizes strong reading comprehension, while science lessons come to life through hands-on experiments. Art and music are integral parts of the curriculum-students perform a christmas chorale each december, and their artwork is proudly displayed during the annual spring spaghetti dinner. Students also learn generosity in action by raising funds to support missionaries of their choosing and by participating in the much-loved spring "pie toss" fundraiser. Academic progress is monitored through annual Iowa testing in select grades. In fy24, financial aid was awarded to two families in need.
Operating model
- Revenue model
- Earned-program. 68% 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
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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 52
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.7%; rating input score 77
- Program expense ratio: 81.5%; rating input score 82
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 5.9%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 1.3; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 1.2%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 3.5% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: -61.4% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 47th percentile among comparable filings
Details
- Where the money goes: 76.7% of revenue deployed · 81.5% of spending went to programs
- Governance: 6 of 6 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $160K in reported program spending
- Leadership: top reported pay $2K · 6 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: 4 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 52/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.