Mid-columbia Christian School

Nonprofit profile at a glance

EIN
911639956
IRS 990-EZ coverage
2013–2014
Forms available
Form 990 2012, Form 990-EZ 2014
Location
Othello, WA, USA
Phone
5094882554
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.
Affiliation
Christianity

Reported finances

Revenue
$74,022
Expenses
$150,293
Assets
$369,400

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • DAVID ANDERSON (President)
  • DREW ROOSMA (Vice President)

People named in this filing

  • DAVID ANDERSON (President)
  • DREW ROOSMA (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mid-columbia christian school shall exist as a non-denominational educational ministry, assisting parents in fulfilling the biblical command to "train up" their children "in the way they should go". Priority effort will be given to developing excellence in all areas of each student's life. Jesus christ will be our recognized head and biblicial truth will be our foundation in all areas of learning. Our current student body consists of 24 students in pre-kindergarden through 5th grades, 3 teachers, and one part-time bookkeeper/secretary. A weekly newsletter is distributed to all families.

What it reported doing in 2014

Funds received from parents for tuition and books were used to educate their children in a non-denominatioal setting.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -103%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: -20.9% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -16.9% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $150K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.