North Star Classical Christian School

Nonprofit profile at a glance

EIN
872340591
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Grayslake, IL, USA
Phone
2244243740
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Reported finances

Revenue
$684,547
Expenses
$710,937
Assets
$78,702
Liabilities
$17,740

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ERIKA ALLEY (PRESIDENT & DIRECTOR)
  • GEORGE KOHL (VICE PRESIDENT & DIRECTOR)

People named in this filing

  • WILLIAM ADJEI (SECRETARY & DIRECTOR)
  • ERIKA ALLEY (PRESIDENT & DIRECTOR)
  • GEORGE KOHL (VICE PRESIDENT & DIRECTOR)

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

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

Overview

Mission

North star exists so that students are anchored in the hope of the gospel; equipped by the classical method, prepared to lead and live wisely.

What it reported doing in 2024

North star exists to provide an accessible, affordable, robust and high-quality christian k-12 school in lake county, Illinois.

Operating model

Revenue model
Earned-program. 61% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.1%; rating input score 73
  • Program expense ratio: 70.4%; rating input score 70
  • Fundraising efficiency: $7.16 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

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: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.9%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 39.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 51.8% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 41.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 73.1% of revenue deployed · 70.4% of spending went to programs
  • Governance: 4 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $501K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.