Naperville Christian Academy

Nonprofit profile at a glance

EIN
364383292
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Naperville, IL, United States
Phone
630-637-9622
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,609,129
Expenses
$1,907,471
Assets
$281,646
Liabilities
$82,970

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JOHN MACINTYRE (PRESIDENT)

Highest reported compensation

  • DESTINEE FAUSEY (PRINCIPAL): $77,400 total reported compensation
  • KIMBERELY MACINTYRE (PRINCIPAL): $55,993 total reported compensation
  • REBECCA RUFF (DIRECTOR OF OPERATION): $37,069 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Naperville Christian Academy is to train students in the fullness ofith seeking understanding, so that God is both the source and purpose of all knowledge, and students are broadly equipped to love, honor and serve Him with all of their mind, heart, body, and soul. Every system of education has a goal, an end, toward which it strives. At Naperville Christian Academy education is not a mundane task with a merely useful end, but an ordering of the mind and character of the student to the high goal of life with Christ. We believe that truth is knowable, training our students to seek and love truth, and behold God’s creation with wonder. By means of the classic liberal arts, viewe.

What it reported doing in 2024

Elementary and high school activity - 501c3

Operating model

Revenue model
Earned-program. 82% 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: 89
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 14
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: 2 of 8 controls in place; rating input score 25
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 76th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $77K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.