Manhattan Christian Academy

Nonprofit profile at a glance

EIN
680588257
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2125675521
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,421,662
Expenses
$1,629,086
Assets
$510,655
Liabilities
$38,457

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

Leadership & pay

6 people listed

Highest reported compensation

  • MANUELA KATT (PRINCIPAL): $61,301 total reported compensation
  • YAJAIRA GRIFFITHS (DIRECTOR OF FINANCES): $61,173 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 a Preschool - High School.

What it reported doing in 2024

In middle school, mathematics spans foundations in 6th grade, pre-algebra in 7th, and algebra 1 in 8th. Math is taught using a compacted pathway scope and sequence from Big Ideas Math and Glencoe Algebra. Students in K-5 utilize the McGraw-Hill MyMath curriculum and emphasis is given to understanding both the computational and reasoning aspects of mathematics. Math manipulatives are a regular part of daily instruction. Additional elements of our students instruction include weekly music, art, physical education, and technology classes. Select students also participate in sports teams including basketball, volleyball, cheer, and track. Middle school students also participate in a variety of after-school clubs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.7%; rating input score 77
  • Program expense ratio: 66.9%; rating input score 67
  • 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: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.6%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 76.7% of revenue deployed · 66.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $61K · 6 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.