Oak Grove Classical Christian School Inc

Nonprofit profile at a glance

EIN
452415573
IRS 990 coverage
2011–2017
Forms available
Form 990 2017
Location
Bel Air, MD, USA
Phone
4108381333
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$900,494
Expenses
$848,597
Assets
$307,475
Liabilities
$129,898

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • STEVEN WEIFENBACH (BOARD PRESIDENT)

Highest reported compensation

  • DEBORAH GLASGOW (EDUCATION DIREC): $46,510 total reported compensation
  • JACQUELINE HUTCHESON (ADMIN DIRECTOR): $39,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide students with a classical christian education from pre k through grade 12

What it reported doing in 2017

Provide students with a classical christian education from pre k through grade 12.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 93% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 93
  • Accountability: 54
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.2%; rating input score 89
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: $18.02 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 74th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 62.5%; rating input score 62; 11th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.8%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 16% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 89.2% of revenue deployed · 94.7% of spending went to programs
  • Governance: 5 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $804K in reported program spending
  • Leadership: top reported pay $47K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 7 filing years from 2011 to 2017
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.