Odessa Christian School
Nonprofit profile at a glance
- EIN
- 751231036
- IRS 990 coverage
- 2012–2023
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2023
- Location
- Odessa, TX, United States
- Phone
- 432.362.6311
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,214,477
- Expenses
- $1,265,694
- Assets
- $2,394,884
- Liabilities
- $242,629
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- JOEL GORDON (PRESIDENT)
People named in this filing
- JOEL GORDON (PRESIDENT)
- MARILYN HANCOCK (SECRETARY/TREASURER)
- SETH BLACKSTONE (MEMBER)
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 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of Odessa Christian School is to lead students to love God and to seek HIS truth by training them in a Christ-centered environment emphasizing moral and academic excellence and inspiring them to develop their God-given talents. Our Philosophy. Our Vision To teach the whole child in a Christ-centered environment emphasizing moral and academic excellence. Our Mission. We believe that God reveals Himself in the Bible as the Creator, Sustainer, and Redeemer of all things. We believe that the Bible is authentic and authoritative. We believe that true education leads us to know and desire God as the origin and goal of all our countless goods and truths, and we believe that all goods and truths should be pursued, mastered, and enjoyed as God’s gifts. Christian education provides a context within which the desires of our hearts and the pursuits of our minds are integrated into a...
What it reported doing in 2023
Odessa christian school provides primary education and associated services
Operating model
- Revenue model
- Earned-program. 68% 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.5%; rating input score 98
- Program expense ratio: 94.2%; rating input score 94
- Fundraising efficiency: $12.2 raised per $1 spent on fundraising; rating input score 45; 45th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.2%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 1.89; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 4.9% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 5% per year; rating input score 100; 46th percentile among comparable filings
- Asset growth: 13.5% per year; rating input score 100; 68th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 98.5% of revenue deployed · 94.2% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 12 filing years from 2012 to 2023
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: 4 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
- High — Sustainability: Operating margin scored 27/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.