Minerva Christian School
Nonprofit profile at a glance
- EIN
- 341182735
- IRS 990-EZ coverage
- 2009–2024
- Forms available
- Form 990-EZ 2024
- Location
- Minerva, OH, USA
- Phone
- 3308942525
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
- Affiliation
- Christianity
Reported finances
- Revenue
- $64,068
- Expenses
- $56,275
- Assets
- $38,069
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- JAMES MILLER (SEC/TREAS)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide a christian education for students.
What it reported doing in 2024
Provide all students with a christian education consistent with the bible's teaching and the church's religious beliefs.
Operating model
- Revenue model
- Earned-program. 70% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 82
- Sustainability: 48
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.5%; rating input score 86
- Program expense ratio: 98.4%; rating input score 98
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 12.2%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 1.6% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 2.7% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 22.5% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 86.5% of revenue deployed · 98.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $55K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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 — Sustainability: Total-asset coverage ratio scored 36/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.