Pensacola Christian College
Legal name: Pensacola Christian College Inc
Nonprofit profile at a glance
- EIN
- 590940532
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Pensacola, FL, USA
- Phone
- 850-478-8496
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $151,948,123
- Expenses
- $170,436,996
- Assets
- $629,116,646
- Liabilities
- $23,504,075
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- DR TROY SHOEMAKER (President)
Highest reported compensation
- DR TROY SHOEMAKER (President): $219,260 total reported compensation
- JONATHAN E LANDS: $194,121 total reported compensation
- RAYLENE D COCHRAN: $146,844 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
In keeping with our mission and purpose, PCC’s objective is that students will be able to Think:_forming ideas through the biblical worldview and sound reasoning_ 1. Pursue spiritual and professional development grounded in biblical wisdom. Legacy of Service Pensacola Christian College was founded in 1974 under the leadership of Arlin and Beka Horton. God called this institution into existence for His glory. The goal was to train young men and women in higher education for a life of service to Jesus Christ. The founders’ vision for PCC continues to the present. Our **mission** is to promote the cause of Christ by providing distinctively Christian-traditional higher education that develops students spiritually, intellectually, morally, culturally, and socially.
What it reported doing in 2024
We provide education for college students. Approximately 7,000 meals are provided for students daily as well as housing for approximately 3,800 students. Develop educational curriculum for kindergarten, elementary, and high school students. Christian textbooks and course materials are provided to students and teachers. Educational clinics and videos for educational improvements and bookstores are provided as well.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 71
- Accountability: 92
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.9%; rating input score 91
- Program expense ratio: 79.8%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 85.7%; rating input score 86; 32nd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -12.2%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 3.69; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 0.7%; rating input score 80; 80th percentile among comparable filings
Growth
- Program expense growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 21st percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 37th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 90.9% of revenue deployed · 79.8% of spending went to programs
- Governance: 6 of 7 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $136M in reported program spending
- Leadership: top reported pay $219K · 14 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $14.7M reported
- Consistency: 32 of 32 current checks pass
- Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 4 filed related-organization links
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Sustainability: Operating margin scored 7/100.